Detailed Guide On Filing A Singapore IR8A Form For Employee Earnings

singapore ir8a form

As an employer, it is essential to navigate the intricacies of tax compliance and ensure accurate reporting of your employees’ income. 

In this detailed guide, we will walk you through the entire process of filing the Singapore IR8A Form, providing step-by-step instructions and valuable insights. From understanding the eligibility criteria to gathering the necessary information and submitting the form, we will cover all the essential aspects to help you streamline the process.

What Is A Singapore IR8A Form?

The Singapore IR8A Form is a legal requirement imposed on employers in accordance with Section 68(2) of the Income Tax Act. It requires employers to produce and submit the Singapore IR8A Form for their employees by March 1st of every year, together with Appendix 8A, Appendix 8B, or Form IR8S (where applicable).

Who Does the Employer Prepare the Singapore IR8A Form For?

The Singapore IR8A Form applies to a wide range of employees, and as an employer, you must complete it accordingly. This includes 

  • Full time and part time resident employees
  • non-resident employees (together with those based abroad who worked in Singapore throughout the year)
  • non-resident and resident company directors
  • board members who earn board or committee member fees
  • former employees who got income, such as stock option profits, in the previous year despite leaving the company
  • pensioners

Who is Exempted from Singapore IR8A Form Filing?

Certain individuals are exempted from filing the IR8A Form for employee earnings. 

These include:

  • foreign nationals who were sent abroad after receiving clearance via the IR21 form and who did not offer any job services in Singapore for the rest of the fiscal year. 
  • foreign nationals who are employed by a Singaporean company but spend their full year working abroad are likewise excluded.
  • foreigners who have left the organization and are subject to filing the IR21 form are exempt from the Singapore IR8A Form filing requirement.

Required Supporting Forms for Singapore IR8A Form Submission

When filing the form for employee earnings, certain supporting forms may be required to provide additional details. These forms include:

Appendix 8A

This form is necessary for employees who have received benefits-in-kind as it allows you to declare any non-monetary perks granted to employees during the tax year. Examples of benefits-in-kind can include medical insurance coverage, gym memberships, or other similar non-cash benefits provided to employees.

Appendix 8B

You must fill out this form if any of your employees received gains or profits from Employee Stock Option (ESOP) Plans or other types of Employee Share Ownership (ESOW) Plans. It covers the reporting and taxation of any gains or profits that employees have obtained from purchasing company shares through these plans.

Form IR8S

This form must be filled out if you have made excessive Central Provident Fund (CPF) contributions based on your employee’s wages or if you want to request a reimbursement for excessive CPF contributions. It ensures accurate reporting of CPF contributions and facilitates any necessary adjustments or refunds.

Step-by-Step: How to Submit Singapore IR8A Form to IRAS

To submit the form to the Inland Revenue Authority of Singapore (IRAS), follow these steps:

  1. Auto-Inclusion Scheme (AIS)
  • Register your business for AIS through myTaxPortal using your UEN or SingPass. Employers with five or more employees are obliged to participate in the AIS, whereas employers with less than five employees are encouraged to sign up.
  • Verify if your company is registered for AIS using the IRAS Service to ensure compliance.
  1. Prepare Employment Income Records
  • Ensure all your documents and records are in order. Include income information for non-resident directors, consolidate income records for employees who left and rejoined, and report income for foreign employees and trainees.
  1. Report Employee Earnings 
  • By March 1 every year, prepare and file the Singapore IR8A Form, Form IR8S (if applicable), Appendix 8A, and Appendix 8B. Since you are registered for AIS, the submission is done electronically, and the AIS system will pre-fill data in employees’ electronic Income Tax Returns.
  1. Submit Employment Income Records
  • You can directly submit through myTaxPortal or use the Provident and Tax (PAT) system.
  • If you choose to submit manually, you can download the Offline Application from IRAS. However, this method places the responsibility of submission on individual employees, which is not advised.

Is It Possible to Amend the IR8A Form After Submission?

Once you have submitted the IR8A Form, it’s important to review all the details for accuracy. If you find any errors in employee ID, income deductions, or other fields, you can make amendments by following these steps:

  1. Include income records only for the affected employees.
  2. Specify any differences in amounts.
  3. Fill in only the fields that require changes.
  4. If the amendments affect the figures in the Singapore IR8A Form, also submit an IR8A amendment file along with amendments to IR8S, Appendix 8A, and Appendix 8B.

For changes in employee identity or demographic details (e.g., date of birth, nationality), email myTax Mail to request modifications.

Singapore IR8A Form – How We Can Help

Premia TNC specializes in helping businesses with their tax obligations, including the Singapore IR8A Form. Our experts are well-versed in the complexities of the Singapore IR8A Form and offer invaluable assistance every step of the way. They will efficiently handle all the necessary documentation, from employee income records to deductions and supporting forms such as Appendix 8A and Appendix 8B. 

Save time and focus on your core business while ensuring accurate reporting and minimizing the risk of penalties or non-compliance. Experience reliable and efficient support by choosing Premia TNC for all your IR8A Form filing requirements.

Singapore IR8A Form – FAQs

1. What is the Singapore IR8A Form?

The Singapore IR8A Form is a document used by employers to report the employment income, benefits, and deductions of their employees. It is submitted to IRAS to ensure accurate tax assessment and compliance.

2. When is the deadline for filing the Singapore IR8A Form?

The deadline for filing the Singapore IR8A Form is typically on March 1st of each year. Employers are advised to ensure timely submission to avoid penalties and non-compliance.

3. Are there any consequences for non-compliance with the Singapore IR8A Form filing?

Non-compliance with the Singapore IR8A Form filing requirements can have serious consequences. Employers, including those participating in AIS, may face charges under Section 94 of the Income Tax Act. If found guilty, the maximum fine is $5,000, and the maximum period of jail for non-payment is 6 months. Employers must fulfill their obligations and submit accurate information to avoid these penalties.

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