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
- Pensioner and Employee who has left the organisation but was in receipt of income in 2018 (e.g. stock options gains)