• IR8A is a mandatory form reporting employee remuneration, such as salaries, bonuses, and benefits.
• IR8B details taxable benefits-in-kind (e.g., housing or car benefits).
• IR8S records employer contributions to CPF or other relevant funds that exceed statutory requirements or are voluntary.

Employers must file these forms for all employees earning taxable income, including directors and part-time staff.

The forms must be submitted to the Inland Revenue Authority of Singapore (IRAS) by 1 March of the following year. Employers participating in the Auto-Inclusion Scheme (AIS) must upload the data electronically.

Yes, employers do not need to file these forms for:

• Employees earning less than the taxable income threshold (currently SGD 22,000 annually).
• Foreign employees who worked in Singapore for fewer than 60 days in the year, unless they are directors, public entertainers, or professionals.

Failure to file or inaccurate submissions may result in penalties, including fines, late submission fees, or audits. It is crucial to ensure accurate and timely submissions to avoid compliance risks.

The IR8A form is required for all employees who are:

• Full-time employees receiving a regular salary or wage.
• Part-time employees (if their income is subject to tax).
• Permanent employees, including those who have worked for any part of the year and earned taxable income.
• Directors of a company (if they receive remuneration).
• Expatriates or foreign employees who are employed in Singapore and are tax residents.

The IR8B form is typically filed for employees who have left the company during the year (e.g., resigned, terminated, or retired). It is used to report the final income received by the employee, including:

• Salaries and wages paid before leaving the company.
• Any outstanding bonuses, commissions, or allowances.

The IR8S form is used for employees who are:

• Casual workers or short-term employees who have worked for a period of less than 60 days within the calendar year, where they are not subject to tax withholding.
• Employees who receive only non-taxable allowances or benefits and have minimal taxable income (i.e., they may not need to file an IR8A).

• Full-time employees who receive taxable income need to file an IR8A.
• Part-time or temporary employees may also need to file an IR8A if they earn above the taxable threshold.
• Directors must file an IR8A, even if they don’t receive a salary.
• Expatriates or foreign employees who are considered tax residents in Singapore need an IR8A form.
• If employees leave the company, they require the IR8B form for the final settlement.

The filing deadlines for the IR8A and IR8B forms are generally March 31 each year, and the IR8S form is filed within one month of the end of employment.