IR8A Report Process in the System

Overview

In Singapore, employers are required by law to prepare and submit the IR8A form annually for each employee.
The IR8A form records the employee’s total earnings, including salary, bonuses, allowances, benefits-in-kind, and other taxable income for the calendar year (January 1 to December 31).
This ensures accurate reporting to the Inland Revenue Authority of Singapore (IRAS) for personal income tax purposes.

Using the payroll system, the IR8A Report can be automatically generated, reviewed, and submitted electronically via Auto-Inclusion Scheme (AIS), making the process efficient and compliant.

Accessing the IR8A Report

1. Go to the Payroll.
2. Navigate to the Reports Section.
3. Select IR8A Report from the compliance reporting menu.

The system will display options to filter or select employees based on:

• Year of assessment (e.g., 2024 for income earned in 2023)
• Employment type (e.g., Full-Time, Part-Time, Contract)
• Status (Active/Resigned)

Generating the Report

• Select the Calendar Year:
  Choose the correct year for which the IR8A needs to be generated (e.g., 2024 for 2023 earnings).
• Employee List Auto-Population:
  The system automatically pulls all eligible employees for the selected year.
• Verify Salary and Benefits Information:
  Ensure all components are included:
  • Basic salary
  • Overtime pay
  • Bonuses
  • Commission
  • Allowances (e.g., transport, housing)
  • Employer contributions not under CPF
  • Non-cash benefits (if applicable)
• Cross-Check CPF Contributions:
  CPF contributions (Employer and Employee) must be accurately reflected.
• Review/Update any Additional Benefits:
  If there are specific taxable benefits like insurance coverage, club memberships, or company car benefits, they must be declared.

Submitting the IR8A Form

Once the report is verified:

• Export the Report:
  The system provides options to export the IR8A in Excel or PDF formats for internal review.
• Electronic Filing via Auto-Inclusion Scheme (AIS):
  If your company participates in AIS (mandatory for companies with 5+ employees),
  the system generates a file in the required IRAS format (usually .txt or .csv) for direct upload to IRAS via the myTax Portal.
• Manual Submission (if AIS not used):
  • Print the IR8A form.
  • Issue the printed copies to employees for their personal income tax filing.

Important Notes for IR8A Reporting

• Deadline:
  IR8A must be submitted by 1st March each year.
• Who Needs an IR8A Form:
  • All employees (full-time, part-time, temporary).
  • Directors.
  • Board members receiving fees.
  • Pensioners.
  • Employees posted overseas but still employed locally.
• Form IR8S:
  If there are adjustments made to CPF contributions, Form IR8S should also be submitted along with IR8A.
• Benefits-in-Kind:
  Must be declared correctly based on IRAS valuation guidelines.

Conclusion

The IR8A reporting module in the system simplifies compliance with Singapore’s tax regulations by automating data compilation, validation, and submission.
It helps employers avoid penalties, ensure accuracy, and provides employees with the necessary documents for their personal tax declarations.
By using the system effectively, the entire year-end reporting process becomes faster, more reliable, and fully aligned with IRAS requirements.