Last reviewed: 13 September 2026
Quick Answer
Every employer in Singapore must prepare Form IR8A — plus Appendix 8A for benefits-in-kind or Appendix 8B for stock plan gains, where applicable — for each employee’s income by 1 March each year. Employers with 5 or more employees, or who’ve received a notice from IRAS, must join the Auto-Inclusion Scheme (AIS) and submit that information electronically instead of handing employees paper forms. IRAS pre-fills over 2 million tax returns from AIS data each year — but in 2025, more than 12,000 AIS employers filed late, delaying accurate tax assessments for over 160,000 employees, and submitting inaccurate income information is a separate offence that can carry a penalty of up to double the tax undercharged.
What Form IR8A Actually Is
Form IR8A is the standard return employers use to report an employee’s employment income for the year, required under Section 68(2) of the Income Tax Act. It covers salary, bonuses, commissions, director’s fees, allowances, gratuities, and other cash income the employee received in Singapore, and it’s what IRAS uses to assess — or, for AIS employers, pre-fill — that employee’s individual income tax return.
Who Needs an IR8A
Form IR8A must be completed for every category of person who received employment income during the year, not just permanent local staff:
- Full-time resident employees
- Part-time resident employees
- Non-resident employees, including those based overseas who rendered service in Singapore during the year
- Company directors, including non-resident directors
- Board members receiving Board or Committee Member fees
- Pensioners
- Employees who left the organisation but still received income in the reporting year — vested stock option gains being the classic example
If an employee changed jobs partway through the year, every employer they worked for during that year has to report income for its own period of employment — the obligation doesn’t shift entirely to whichever employer they finished the year with.
Appendix 8A, Appendix 8B, and When They Apply
Two supplementary forms round out the IR8A filing, and employers only need to complete the ones that actually apply:
- Appendix 8A — for employees who received benefits-in-kind, cash or non-cash, such as a company car, subsidised accommodation, or club memberships.
- Appendix 8B — for employees who derived gains or profits from Employee Stock Option (ESOP) or Employee Share Ownership (ESOW) plans.
Form IR8S, which covered CPF-related adjustments, applied prior to Year of Assessment 2026 and has since been phased out of the standard filing set.
💡 Tip
IRAS’s own list of common filing errors is worth checking your payroll process against directly: omitting taxable benefits-in-kind, missing income or benefits paid outside the regular payroll system, incorrect reporting of accommodation benefits, and under-reporting gains from stock options.
The Auto-Inclusion Scheme (AIS)
Under AIS, participating employers submit employee income information electronically straight to IRAS instead of handing out hardcopy IR8A forms. Employees then see their income pre-filled on myTax Portal when they file their own personal tax return, and AIS employers aren’t required to give employees hardcopy IR8A or Appendix forms at all — the payslip serves as the employee’s own record. For Year of Assessment 2026, 123,000 employers were under AIS, feeding pre-filled returns, No-Filing Service, or Direct Notice of Assessment to more than 2 million employees.
Who Must Join AIS
Participation in AIS is compulsory for:
- Employers with 5 or more employees at any point in the year — counting full-time and part-time resident employees, non-resident employees (including those based overseas who render service in Singapore), company directors, board members receiving fees, pensioners, and former employees who still received income (such as vested stock options) during the year.
- Any employer that has received IRAS’s ‘Notice to File Employment Income of Employees Electronically under the Auto-Inclusion Scheme.’
- Employers already registered for AIS as at the relevant registration cut-off — once in, an employer stays in even if headcount later drops below 5.
Employers with fewer than 5 employees can join voluntarily, and IRAS encourages it — but once registered, annual submission becomes mandatory going forward, the same as for compulsory participants.
How to Join AIS and File
Registration happens on myTax Portal, and IRAS has made it available year-round rather than only during a fixed window. There are three login routes depending on who’s registering: Personal Tax login for an individual with the right role, Company/Business Tax login for an employer with an existing Approver or Preparer role on another IRAS digital service (like GST or Corporate Tax), or Tax Agent login for an agent filing on a client’s behalf. Each route walks through the same core steps: log in, select the AIS registration option, confirm the organisation’s UEN and tax reference number, complete the applicant details and declaration, and submit.
🏛️ IRAS Guidance
Employers should only register for AIS once they’ve hired at least one employee — there’s no need to pre-register before any staff are on the books.
Deadlines
Whether or not an employer is on AIS, the underlying obligation is the same: Form IR8A, and whichever appendices apply, must be ready for every employee employed in Singapore by 1 March of the year after the income was earned. AIS employers submit that information electronically to IRAS by the same 1 March date. Employers who aren’t on AIS instead give the hardcopy forms directly to employees by 1 March so employees have what they need to file their own return — those forms don’t get submitted to IRAS at all in that case.
Penalties and Enforcement
IRAS’s own numbers show late and inaccurate filing is a live problem, not a theoretical one. In the 2025 filing season, more than 12,000 AIS employers filed late, which led to inaccurate or delayed tax assessments for over 160,000 employees. Submitting inaccurate employment income information is a separate offence under the Income Tax Act, and can carry a penalty of up to double the amount of tax undercharged as a result.
📊 Worth Knowing
Employers who catch their own errors have an out worth using: IRAS’s Voluntary Disclosure Programme offers reduced penalties for employers who come forward with past mistakes or omissions before IRAS finds them first. Waiting to be caught is the expensive way to fix a filing error.
Compliant vs Non-Compliant
| ✅ Compliant | ❌ Non-Compliant |
|---|---|
| IR8A (and applicable appendices) ready for every employee by 1 March | Forms started only after IRAS sends a reminder or late notice |
| AIS registration checked every year once headcount hits 5 | Assuming headcount will never cross 5 and never checking |
| Benefits-in-kind and stock plan gains reported on Appendix 8A/8B | Only base salary reported, benefits and stock gains left out |
| Past errors self-disclosed through the Voluntary Disclosure Programme | Errors left uncorrected until IRAS catches them |
| Non-AIS employers hand employees hardcopy forms by 1 March | Employees left to chase down their own income figures at tax time |
Employer Checklist
- Confirm whether headcount — including directors, board members, and pensioners — has crossed 5; if so, AIS registration is compulsory
- IR8A drafted for every category of person who received income, not just full-time local staff
- Appendix 8A checked for any benefits-in-kind paid during the year
- Appendix 8B checked for any stock option or share plan gains
- AIS submission — or hardcopy forms for non-AIS employers — ready before 1 March
- Payroll system checked against IRAS’s common-error list: benefits-in-kind, off-payroll income, accommodation benefits, stock gains
📚 Related Guides: CPF Contributions in Singapore, Itemised Payslip Requirements in Singapore, and the Pay & CPF pillar hub. Once your 1 March filing date is set, plan the rest of the year with the Payroll & CPF Deadline Calendar.
Frequently Asked Questions
Does a small business with 3 employees need to file IR8A?
Yes — every employer must prepare Form IR8A for its employees regardless of headcount. What changes below 5 employees is AIS: it’s voluntary rather than compulsory, though once an employer registers, annual submission becomes mandatory going forward.
What happens if an employee already left the company but received stock option gains later in the year?
The employer still has to report that income. Former employees who receive income in the reporting year — vested stock options being the classic example — are explicitly included in the list of people an IR8A must be prepared for.
Do AIS employers still need to give employees a paper IR8A?
No. AIS employers submit the information to IRAS electronically, and employees see it pre-filled on myTax Portal — employees can refer to their payslips for the underlying figures instead.
What if an employer discovers a filing error after submitting?
IRAS’s Voluntary Disclosure Programme allows employers to correct past errors or omissions and receive reduced penalties, provided they come forward before IRAS identifies the issue itself.
Can a director without a regular salary skip IR8A filing?
No. Company directors are on IRAS’s required list regardless of residency, and board members receiving Board or Committee Member fees are included as well — the reporting requirement follows the role, not just a regular payslip.
Last verified: 13 September 2026
WorkRightSG provides general information only. Nothing on this site constitutes legal advice. For advice specific to your situation, consult a qualified employment lawyer or contact the Ministry of Manpower directly.