Form IR8A is implemented by companies in Singapore to report the employment income of their employees to IRAS. It includes information such as bonuses, salary, fees of directors and shareholders, and other employment-related income for the year. Employers must report income generated by employees during 2025 by 1^st of March, 2026, for Year of Assessment 2026. This is part of the AIS (Auto-Inclusion Scheme) for Singapore employment income.

Who Would Want to Submit Form IR8A in Singapore Companies?

Employers have a responsibility to prepare and submit Form IR8A for the employees who receive employment income during the relevant year. This involves full-time as well as part-time employees, shareholders and directors, committee or board members receiving fees, certain employees who left the organization and still receiving income during the year, and pensioners. 

Employers are supposed to file information on employment income electronically to the IRAS as compared to providing employees IR8A forms in person. Those employers who fall outside AIS are supposed to provide the relevant IR8A and required appendices to their employees by 1^st of March to use this while filing individual tax returns.

What Is AIS (Auto-Inclusion Scheme) in Singapore?

The AIS (Auto-Inclusion Scheme) in Singapore requires particular employers to file employees’ income information electronically to IRAS. For Year of Assessment 2026, employers were supposed to submit the employees’ information by 1^st of March, 2026. IRAS also stated that around 123,000 employers were under AIS for YA26, covering more than 2 million employees.

AIS employers can submit the records of employment income through payroll software and/or IRAS digital service through the myTax Portal.

What Type of Information Do Employers Report?

Employers are required to ensure that employees’ information submitted to IRAS is accurate and complete. The submission may include the following depending on the circumstances of the employees:

• Wages and salaries
  • Taxable payments
  • Bonuses
  • Commission and incentives
  • Directors’ and shareholders’ fees
  • Stocks options
  • Benefits-in-kind
  • Taxable employment income

Other supportive and additional forms may also be required. For example, Appendix 84 applies when an employee receives benefits-in-kind, whereas Appendix 8B covers gain from employee stock options.

What Happened If You Miss the 1^st March Deadline?

The Form IR8A deadline in Singapore directs employers to remember that 1^st March of the year is the income year. IRAS has stated that late submission of AIS could lead to a fine of up to 5,000 SGD. IRAS also reported that more than 12,000 AIS employers have missed the filing deadline for 2025, influencing the precision and timing of tax assessments for more than 160,000 employees.

How Does an Employer File Form IR8A to the IRAS?

AIS employers are supposed to file the information of employment income electronically to the IRAS portal by 1^st March of every year. They can file through compatible payroll software using the API AIS and/or by submission of Employment Income Records digital services in myTax Portal. They can review, add, deduct the details, income, and information by submitting the record electronically.

Example: Correcting the AIS Filing

Let us consider a company in Singapore that files its employment income record for 2025 on 1^st of March, 2026, but later on it discloses that the stock options were removed for one employee. The company should review the amount and file the mandatory amendments with IRAS by informing the employee whether the correction affects the employee’s tax filing.

This reflects that leaving the matter unresolved is not good until IRAS identifies it.

Conclusion

In the end, it can be concluded that the From IR8A deadline in Singapore employers need to mention is 1^st of March every year following the time in the time in which income was earned. For YA26, employers are supposed to submit their report of employees’ income in 2025 by 1^st of March, 2026. This AIS procedure makes tax filing easier for employees since IRAS can fill in their employment income automatically, but the job duty for precise reporting remains with the employer. Employers are expected to facilitate AIS reporting as a key part of annual payroll compliance, compared to form-based filing.

Call to Inquire

We at FAST ACCOUNTING, are here to assist companies in Singapore with payroll records, AIS filing, requirement of accounting and tax compliance, and IR8A preparation. We have experienced professionals who help employers keep their annual employment income records for timely and precise reporting. Reach out to us to learn more about our professional services while you can focus on your core business operations.