Information on Filing IR8A for Singapore Employee Earnings

Posted by Cheryl Lee on February 19th, 2021

What is an IR8A Form?

An IR8A form is a document that must be submitted by all employers to IRAS each year. It must be completed for each employee of that company to inform IRAS of the employees’ income/earnings.

There are also supporting documents that may be submitted with Form IR8A, namely, Form IR8A and supporting Appendix 8A, Appendix 8B, or Form IR8S (if applicable).

What IR8A Forms Need to Be Submitted?

An IR8A form must be submitted for all employees. 

• All full-time resident employees;
• All part-time resident employees;
• All non-resident employees;
• All resident company directors;
• All non-resident company directors;
• All board members receiving Board Member Fees or Committee Member Fees;
• All employees who are working for the business while receiving their pension;
• All employees who have left the company but are owed income from the previous year.

Exclusions are:

• Foreign employees posted overseas after clearance who did not supply employee services in Singapore for the remainder of the calendar year;
• Foreigners employees based overseas and provided their employment services entirely outside Singapore for the whole calendar year;
• Foreigners who have left the company and/or country. In this scenario, a Form IR21 needs to be submitted to IRAS.  

What Other IR8A Supporting Forms Need to Be Submitted (Appendix 8A, Appendix 8B, Form IR8S)?

There are also related forms that may need to be submitted to IRAS, depending on the individual employee’s situation.
 

Read more about Filing IR8A for Employee Earnings in Singapore at Singapore Company Incorporation.