EXPLANATORY NOTES FOR COMPLETION OF FORM IR8A & APPENDIX 8A - FOR THE YEAR ENDED 31 DEC 2024

Sep 19, 2026

Explanatory notes outline employer obligations for completing Form IR8A and Appendix 8A for the year ended 31 Dec 2024, including Appendix 8B or Form IR8S where applicable. The guidance specifies who must be reported, key exclusions for certain foreigners, and who is authorised to complete and sign the forms. It also covers submission timelines to employees by 1 Mar 2025 and, under the Auto Inclusion Scheme, electronic submission to IRAS instead of issuing forms. Additional rules explain how to handle commencement/cessation dates and amendments after esubmission.

LanguageEnglish

CategoryForms

FormatPDF

Pages9

Reading Time3 min

AccessFree to download

Who should complete and report

Included employee categories and exclusions

Authorised signatories and form requirements

Submission deadlines and delivery to employees

AIS electronic filing and employee guidance

Legal consequences for late or incorrect information

Completing the forms accurately

Commencement/cessation dates

Amendments after submission and issuance

Income and deductions to be declared

Taxable gains and profits overview

Reporting procedures for employees working outside Singapore

EXPLANATORY NOTES FOR COMPLETION OF FORM IR8A & APPENDIX 8A FOR THE YEAR ENDED 31 DEC 2024 GENERAL 1. As an employer, you are required to complete a Form IR8A and Appendix 8A / Appendix 8B / Form IR8S (if applicable) to report the remuneration for the following employees: (a) Full-time resident employee; (b) Part-time resident employee; (c) Non-resident employee including those based overseas but who rendered services in Singapore and whose employment income was not reported for tax clearance via Form IR21 ; (d) Company director (including a non-resident director); (e) Board Member receiving Board/Committee Member fees; (f) Pensioner; and (g) Employee who left the organisation but was in receipt of income in 2024 (e.g. stock options gains) . Exclude: (i) Foreigners whose tax clearance had been sought via Form IR21 and who did not derive any other Singapore sourced income apart from the income for which clearance had been sought; (ii) Foreigners who are contracted by a Singapore employer to be based overseas and who rendered their employment services wholly outside Singapore for the whole calendar year without any physical presence in Singapore; and (iii) Foreigners who have left the organisation where filing of Form IR21 is required. 2. The Form IR8A and Appendix 8A (if applicable) must be completed and signed by the company secretary/director, precedent partner, sole-proprietor, manager, honorary secretary/treasurer of Clubs and Associations, local representative of a non-resident company or a person authorised by the employer. For a computer-printed Form IR8A, signature is not compulsory. However, the name, designation, contact number of the authorised person and the date must be stated. 3. The completed Form IR8A and Appendix 8A (if applicable) (for year ended 31 Dec 2024) should be given to your employees by 1 Mar 2025. Do not send the completed forms to IRAS unless requested to do so. AUTO INCLUSION SCHEME (AIS) 4. If your organisation is under the AIS, you should submit your employees’ employment income information to IRAS electronically by 1 Mar 2025. Please ensure that the information submitted to IRAS is correct and complete. You do not need to issue the Form IR8A and/or Appendix 8A/Appendix 8B/Form IR8S to your employees. However, you may wish to provide your employees with a separate statement of earnings for their record. Please inform your employees not to include the employment income information and deductions in their tax form as it will be automatically included in their income tax assessments. The returns as required under paragraphs 3 and 4 must be furnished no later than 1 Mar 2025 . Under Section 94 of the Income Tax Act, employers who fail to comply with the deadline shall be liable on conviction to a fine not exceeding $5,000 and in default of payment to imprisonment for a term not exceeding 6 months. Employers should ensure the accurate and complete reporting of employees’ employment income information. Under Section 95 of the Income Tax Act, any person who gives any incorrect information in relation to any matter affecting the tax liability of any other person shall be guilty of an offence, and may be liable to a penalty of up to two times the amount of tax undercharged and also to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 3 years or to both. COMPLETING THE FORMS Observe the following guidelines when completing the forms to ensure that the information reported for your employees is accurate. 5. You need to provide the date of commencement of employment if your employee commenced employment in the year 2024 or before 1 Jan 1969. If your employee ceased employment in the year 2024 , indicate the date of cessation. If there are multiple dates of commencement and cessation in the same year for the same employee, indicate the earliest date of commencement and the latest date of cessation in the year 2024. 6. If there are any changes

FAQs

Which employees are required to be reported using Form IR8A and Appendix 8A for 31 Dec 2024?

Employers must complete Form IR8A and Appendix 8A for full-time resident employees, part-time resident employees, non-resident employees who rendered services in Singapore, company directors (including non-resident directors), board members receiving fees, pensioners, and employees who left but received income in 2024 (e.g. stock option gains). Certain categories of foreigners are excluded as specified in the notes.

Who can complete and sign the forms, and are signatures required for computer-printed IR8A?

The forms must be completed and signed by the company secretary/director, precedent partner, sole-proprietor, manager, honorary secretary/treasurer of clubs and associations, a local representative of a non-resident company, or a person authorised by the employer. For a computer-printed Form IR8A, signature is not compulsory, but the authorised person’s name, designation, contact number, and the date must be stated.

What changes under the Auto Inclusion Scheme (AIS) for filing and issuing Form IR8A to employees?

If the organisation is under AIS, employment income information must be submitted to IRAS electronically by 1 Mar 2025. Employers do not need to issue Form IR8A and/or Appendix 8A/Appendix 8B/Form IR8S to employees, though a separate statement of earnings may be provided. Employees should not manually include employment income and deductions in their tax forms because they are automatically included in their tax assessments.

Sep 19, 2026

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