IR8A and IR21 filing for Singapore employers
Year-end employee income prepared from your payroll and submitted to IRAS under the Auto-Inclusion Scheme, plus IR21 tax clearance when a foreign employee leaves.
Or call 6970 5539, Monday to Friday.
What IR8A filing involves
Employers must report each employee’s income for the year to IRAS: salary, bonuses, director’s fees, benefits-in-kind on Appendix 8A and share plan gains on Appendix 8B. Under the Auto-Inclusion Scheme this is submitted electronically and pre-filled in each employee’s tax return.
Source: IRAS, reporting employee earnings.
Year-end IR8A under the Auto-Inclusion Scheme
The figures IRAS receives from you go straight into your employees' tax returns. When they are wrong, your staff find out first, and the amendments come back to you.
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Every employee, including leavers
IR8A covers everyone you paid during the year: full-time and part-time staff, directors, and employees who left part-way through. We build the list from the year’s payroll so nobody is missed.
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Bonuses and director’s fees
Bonuses and director’s fees are reported by the date they were approved or became due, not always the month they were paid. We check the dates with you before filing.
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Benefits-in-kind on Appendix 8A
Housing, cars and other benefits you provide may need to be reported on Appendix 8A. We collect the details during the year so they are not a scramble in February.
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CPF figures that match
The CPF reported on IR8A must match what was contributed. Because we run your CPF submission every month, the year-end figures already agree.
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On time, every year
Employee income for a calendar year is due early in the following year, by the deadline IRAS sets. We prepare it from your payroll well ahead and send it to you to approve before we submit.
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Corrections
If a figure needs to change after filing, amended records can be submitted to IRAS. If the error came from our payroll, the amendment is on us. See IRAS on amending submitted records.
IR21 tax clearance when a foreign employee leaves
When a foreign employee stops working for you, is posted overseas or leaves Singapore, IRAS may require you to file IR21 and hold back money owed to them until tax is cleared. Some PRs leaving Singapore permanently are covered too.
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We tell you when IR21 appliesAs soon as you tell us someone is leaving, we check whether tax clearance is needed.
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Final pay worked out firstSalary, overtime, leave and any notice pay, so the IR21 figures are complete.
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Money held back correctlyWe show you what to withhold from final pay until IRAS gives clearance.
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Filed in timeIRAS sets how early IR21 must be filed and what happens when it is late. See IRAS on late filing of tax clearance.
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Linked to the rest of your foreign worker payrollWork pass cancellation and levy are tracked alongside. See foreign worker payroll.
Get a quote for payroll and year-end filing
Tell us how many staff you have on CPF. We reply within one working day with a fixed monthly price.
Not ready for a quote? Get a free payroll check
Send us one month's payroll and we'll flag CPF, overtime and rest day errors. You can remove names and NRIC or FIN numbers before you send it.
How we protect you
Your money stays with you
We never collect or hold salary funds. Wages move straight from your bank account to your employees.
Access through Corppass
You authorise us for CPF and IRAS services on Corppass and can remove that access at any time. We never ask for your passwords.
Personal data protected
Employee data is handled under the PDPA, with a data processing agreement for every client and a named Data Protection Officer.
How year-end filing works with us
IR8A is part of every plan. It comes out of the same monthly payroll processing, so there is nothing to re-key.
- During the year
We track as we go
Pay, CPF, bonuses and benefits are recorded every month.
- December
Benefits and bonus check
We confirm benefits-in-kind and bonus approval dates with you.
- Early in the new year
You review
A summary of every employee’s figures for you to approve.
- Before the IRAS deadline
We submit
Filed through the Corppass access you grant us, with a copy of everything for your records.
Questions employers ask us
Something else on your mind? Call 6970 5539 and ask.
What is the Auto-Inclusion Scheme?
Under the Auto-Inclusion Scheme, employers submit employees’ income to IRAS electronically, and IRAS pre-fills it in each employee’s tax return. Employers in the scheme don’t need to give staff hardcopy IR8A forms. See IRAS on reporting employee earnings.
When is IR8A due?
Employee income for a calendar year must be submitted early in the following year, by the deadline IRAS sets. We prepare it from your payroll well before then. Check the current deadline on IRAS’s reporting page.
What goes on Appendix 8A?
Benefits-in-kind you provide to employees, such as accommodation or a car. We collect the details from you during the year so they are ready at year end.
When do we need IR21 tax clearance?
Generally when a foreign employee stops working for you, is posted overseas, or leaves Singapore, and in some cases for PRs leaving permanently. IRAS sets out who needs it and the timing; see IRAS tax clearance (IR21).
What if an IR8A we filed was wrong?
Amended records can be submitted to IRAS. If the error came from our payroll, we prepare the amendment at no charge. See IRAS on amending submitted records.
Can you file IR8A if you didn't run our payroll all year?
Yes. When you switch mid-year, we take over your year-to-date figures so the full year is reported correctly.
Get a payroll quote
Tell us about your team. We reply within one working day with a fixed monthly price.
- Salaries are paid from your own bank account, never through ours
- Access through Corppass only, which you can remove at any time. We never ask for your passwords.
- Employee data handled under the PDPA, with a data processing agreement for every client
6970 5539 or +65 9363 7174
myjob@myjob.com.sg