Employers are required by law (SITA, s 68(2)) to prepare Form IR8A, Appendices 8A and 8B and Form IR8S, for employees who are employed in Singapore by 1 March each year.
As mentioned in 1.2, where employers are under the auto-inclusion scheme (AIS), they are required to submit their employees' income information to the IRAS electronically by 1 March each year. AIS employers are not required to issue the hardcopy IR8A and the relevant appendices to their employees.
Employers who are not under the AIS are expected to prepare hardcopy forms and provide them to their employees by 1 March each year so that the employees may file their own income tax returns. Hardcopies of the forms are not required to be submitted to the IRAS unless requested by the IRAS.
The following forms (issued on a yearly basis) can be downloaded from the IRAS at this link.
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Web page updated on 17 Mar 2025 15:31