IR8A, Appendix 8A, Appendix 8B, IR8S

By 1 March of every year, all employers are required to declare employee’s earning via the required tax forms provided by the Inland Revenue Authority of Singapore (IRAS).

  • Form IR8A – for all employees including full time, part time, non-resident, company director etc.
  • Appendix 8A – for employees who have benefits-in-kind
  • Appendix 8B – for employees with profits from stock option or share ownership
  • Form IR8S – if excess CPF payments were made

This form must be completed for ALL employees:

Full-time resident employee

Part-time resident employee

Non-resident employee

Company director (including a non-resident director)

Board members receiving Board/Committee Member Fees

Retiree and Employee who has left the organisation but is in receipt of income in the year when he/she leaves the company (e.g. stock options gains)