The Inland Revenue Authority of Singapore has updated the Reporting Employee Earnings (IR8A, Appendix 8A, Appendix 8B) forms for Year of Assessment (YA) 2027, reaffirming employers' reporting obligations under S68(2) of the Income Tax Act and the submission requirements for employers under and outside the Auto-Inclusion Scheme (AIS) for Employment Income.
The Inland Revenue Authority of Singapore (IRAS) has updated the Reporting Employee Earnings (IR8A, Appendix 8A, Appendix 8B) forms for Year of Assessment (YA) 2027 (income year 2026), setting out the reporting requirements employers must meet by 1 March of the year following the year in which the income is derived.
Under S68(2) of the Income Tax Act, employers are required to prepare Form IR8A and, where applicable, Appendix 8A, Appendix 8B or Form IR8S (where applicable prior to YA 2026) for employees employed in Singapore. Employers are not required to submit hardcopy forms to IRAS.
Employees covered by Form IR8A
Form IR8A must be completed for all employees, including full-time and part-time resident employees, non-resident employees required to render service in Singapore, company directors, Board members receiving Board/Committee Member Fees, pensioners, and employees who have left the organisation but received income during the reporting year, such as stock options gains.
Appendix 8A must be completed for employees who received benefits-in-kind, while Appendix 8B is required for employees who derived gains or profits from Employee Stock Option (ESOP) Plans or other forms of Employee Share Ownership (ESOW) Plans.
Employer reporting obligations
IRAS said employers are responsible for reporting the employment income of all individuals who worked for them. Where an employee changed jobs during the year, each employer must report the income earned during the period covered by its employment contract, regardless of the duration of employment.
For employees transferred between entities because of a change in the employer’s constitution, such as a company restructuring or merger, employers may either submit employment information separately for each entity based on the relevant contract periods or combine the employee’s employment income under the new entity.
Overseas employment income
For employees whose overseas posting is not incidental to Singapore employment, employers are not required to state the amount of overseas employment income in Form IR8A. Employers participating in the Auto-Inclusion Scheme (AIS) for Employment Income are only required to select “Income from Overseas Employment” under the “Exempt/Remission Income” indicator.
Auto-Inclusion Scheme requirements
Employers covered by the Auto-Inclusion Scheme (AIS) for Employment Income must submit employees’ income information electronically to IRAS by 1 March. The information will be pre-filled in employees’ electronic Income Tax Returns, and AIS employers do not need to issue hardcopy Form IR8A or the relevant appendices to employees.
Employers not participating in the Auto-Inclusion Scheme (AIS) for Employment Income must provide hardcopy Form IR8A and the applicable appendices to employees by 1 March to enable them to complete their Income Tax Returns. These employers are not required to submit the forms to IRAS.
