What is the IR8A form in Singapore?
IR8A is an annual return of employee income that every Singapore employer must prepare and submit to IRAS by 1 March each year. It records each employee's total employment income, bonuses, CPF contributions, and any benefits-in-kind received during the calendar year. IRAS uses this data to pre-fill employees' personal tax returns.
Think of IR8A as the Singapore equivalent of the UK's P60 or the US W-2. You're telling IRAS what each employee earned from you last year so IRAS can check that the employee's personal tax return matches. If your IR8A says S$60,000 and the employee declares S$55,000, IRAS will query it.
The form covers the full calendar year — 1 January to 31 December — and the submission deadline is always 1 March the following year. So for income earned in 2026 (Year of Assessment 2027), the deadline is 1 March 2027.
Key IR8A Dates
| Year of Assessment | Income Period | IR8A Deadline |
|---|---|---|
| YA 2026 | 1 Jan – 31 Dec 2025 | 1 March 2026 |
| YA 2027 | 1 Jan – 31 Dec 2026 | 1 March 2027 |
| YA 2028 | 1 Jan – 31 Dec 2027 | 1 March 2028 |
Who must submit IR8A in Singapore?
Every employer in Singapore must prepare IR8A for each employee who received employment income during the year. This includes full-time employees, part-time workers, casual workers, and company directors. If you paid anyone a salary, bonus, director's fee or commission in Singapore, you need an IR8A for them.
There's no minimum income threshold. Even if you paid a part-timer S$200 for two weeks of work, they need an IR8A. The only people who don't get IR8A are sole proprietors and partners — they file their own business income separately.
Needs IR8A
- Full-time salaried employees
- Part-time and casual workers
- Company directors (fees + salary)
- Contract staff on payroll
- Foreign employees on work passes
- Employees who resigned during the year
Does NOT need IR8A
- Sole proprietors filing own income
- Partners in a partnership
- Self-employed freelancers (not on payroll)
- Vendors and suppliers (paid via invoice)
- Employees who filed IR21 on cessation
What information goes into the IR8A form?
IR8A captures six main categories: employment income (salary, wages, leave pay), bonus and commission, director's fees, CPF contributions by both employer and employee, benefits-in-kind (car, accommodation, club memberships), and lump sum payments like gratuity or retirement benefits. Every figure must match your payroll records exactly.
| Category | What to include | Common mistakes |
|---|---|---|
| Employment income | Basic salary, wages, overtime, allowances, leave pay paid out | Missing transport/meal allowances that are taxable |
| Bonus & commission | All contractual and discretionary bonuses, sales commissions | Declaring bonus in wrong YA if paid in January for prior year |
| Director's fees | Approved director fees for the YA, not when paid | Using cash payment date instead of the date fees were approved at AGM |
| CPF contributions | Both employer and employee CPF — must match CPF Board records | Using payroll estimate instead of actual CPF Board figures |
| Benefits-in-kind | Company car, accommodation, club membership, insurance premiums | Omitting mobile phone or laptop if personal use is significant |
| Lump sum payments | Gratuity, retirement benefits, contractual ex-gratia payments | Misclassifying severance as non-taxable when it's partly taxable |
The supporting forms Appendix 8A (benefits-in-kind) and Appendix 8B (gains from stock options) are filed alongside IR8A when relevant. If your employees don't have benefits-in-kind or stock options, you won't need these.
What is the Auto Inclusion Scheme and do you have to use it?
The Auto Inclusion Scheme (AIS) is IRAS's electronic submission system for IR8A data. Employers with 5 or more employees must participate in AIS. Under AIS, you submit income data electronically via myTax Portal or IRAS-compatible payroll software, and IRAS automatically pre-fills each employee's personal income tax return. Employees don't have to key in their salary themselves.
If you have fewer than 5 employees, AIS participation is optional but strongly recommended. Manual IR8A submission means printing the form, filling it in, and mailing or hand-delivering it to IRAS — which is slower and more error-prone than electronic submission.
How to submit IR8A via the Auto Inclusion Scheme
- 1
Register for AIS on myTax Portal
Log in with Corppass. Go to Employer Tax Matters and register for AIS. You'll need your company's UEN and Corppass admin access.
- 2
Gather each employee's full-year income figures
Pull salary, bonus, CPF contributions and any benefits-in-kind from your payroll records. Cross-check CPF figures against your CPF Board statements, not your payroll software estimate.
- 3
Enter or import data into myTax Portal
Key in each employee's details manually for small teams, or use IRAS-approved payroll software (Xero, QuickBooks, and most local payroll tools can generate an AIS-format file) to bulk upload.
- 4
Review and submit by 1 March
Check all figures match your records. Once submitted, IRAS pre-fills each employee's return automatically. Amendments are possible after submission but require a formal amendment request.
- 5
Give each employee a copy of their IR8A
You're still required to provide a physical or digital copy of the IR8A to each employee by 1 March, even after AIS submission. Employees use it to verify their pre-filled tax return.
What are the most common IR8A mistakes Singapore employers make?
The three most common errors are: declaring a January bonus in the wrong Year of Assessment, using estimated CPF figures instead of confirmed CPF Board figures, and missing employees who left during the year. Each of these triggers an IRAS query and requires an amendment submission.
Bonus declared in the wrong Year of Assessment
If you pay a 2025 performance bonus in January 2026, it's still YA 2026 income (2025 calendar year) only if it was contractually due in 2025. If it's a discretionary bonus approved and paid in January 2026, it's YA 2027 income (2026 calendar year). Most employers default to payment date, which is often wrong.
CPF figures don't match CPF Board records
IRAS cross-checks your declared CPF contributions against the CPF Board's records. If your payroll software rounds differently or you had a late CPF submission, the figures won't match. Always pull your CPF contribution history from the CPF Board portal before filing, not from your payroll system.
Missing employees who resigned or were terminated
You need IR8A for every employee who worked for you at any point during the year, even if they left in February. If you've already filed IR21 for a foreign employee on work pass cessation, you don't need a separate IR8A — IR21 covers both.
Taxable allowances not declared
Transport allowances, meal allowances and handphone allowances are generally taxable unless they're strict reimbursements of actual receipted expenses. Many employers treat fixed monthly allowances as non-taxable when they're not. IRAS has specific rules — when in doubt, declare and let the employee claim any exemption themselves.
Missing the 1 March deadline entirely
It's easy to forget IR8A when you're busy closing the financial year. Set a calendar reminder in December each year so you're not scrambling in February. If you're late, submit immediately and contact IRAS proactively — voluntary disclosure before they chase you usually results in a reduced fine.
What happens if you miss the IR8A deadline or file incorrectly?
Late or missing IR8A submissions can attract a composition fine of up to S$1,000 per employee. Persistent non-compliance can lead to court proceedings with fines up to S$10,000 per offence. If you've missed the deadline, submit as soon as possible and contact IRAS directly — proactive disclosure before IRAS raises a query almost always results in a lower penalty than waiting to be caught.
Amendment submissions are allowed after the 1 March deadline if you discover an error. Log into myTax Portal and submit a revised IR8A. IRAS will update the affected employee's pre-filled return accordingly. There's no penalty for amendments as long as the original submission was on time and the correction is made promptly.
The simplest way to avoid all of this is clean monthly payroll records all year round. When December comes, your IR8A figures are already there — you just need to compile and submit them. Our payroll service handles monthly payslips, CPF submissions and year-end IR8A filing as part of the fixed monthly package. We also feed the data into your CPF calculations throughout the year so nothing needs to be reconstructed at year-end.
What is the difference between IR8A and IR21?
IR8A is an annual summary of income for all employees, filed by 1 March. IR21 is a separate tax clearance form you must file at least one month before a foreign employee (on a work pass) stops working for you or leaves Singapore permanently. IR21 triggers IRAS to assess and clear the employee's tax before they leave. You must withhold their final salary until IRAS issues a clearance directive.
| Form | Who it covers | Deadline | Purpose |
|---|---|---|---|
| IR8A | All employees (citizens, PRs, foreigners) | 1 March annually | Annual income summary for IRAS and employee tax return pre-fill |
| IR21 | Foreign employees on work passes leaving Singapore | At least 1 month before last day of employment | Tax clearance before departure — withhold final pay until clearance issued |
Frequently asked questions
What is the IR8A form in Singapore?
IR8A is an annual return of employee income that every Singapore employer must prepare for each employee and submit to IRAS by 1 March. It summarises salary, bonus, CPF contributions and benefits-in-kind for the calendar year. IRAS uses it to pre-fill employees' personal tax returns under the Auto Inclusion Scheme.
When is the IR8A submission deadline?
1 March each year for the preceding calendar year's income. For income earned in 2026 (YA 2027), the deadline is 1 March 2027. Late submission can attract a composition fine of up to S$1,000 per employee.
Do I have to use the Auto Inclusion Scheme?
Yes, if you have 5 or more employees. Employers with fewer than 5 can choose to submit manually or via AIS. Electronic AIS submission is recommended for everyone — it's faster, reduces errors, and pre-fills your employees' tax returns automatically.
What happens if I miss the IR8A deadline?
IRAS can impose a composition fine of up to S$1,000 per employee. If you've missed the deadline, submit immediately and contact IRAS proactively. Voluntary disclosure before IRAS raises a query generally results in a reduced penalty versus waiting to be contacted.
Do I need IR8A for an employee who left partway through the year?
Yes. You need IR8A for every employee who worked for you at any point during the calendar year, regardless of whether they're still employed. The only exception is foreign employees for whom you've already filed IR21 on cessation of employment — IR21 covers their income for that year.