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The notes cover which employees must be reported, key exclusions, who is authorised to complete and sign, delivery deadlines to employees, and obligations under the Auto Inclusion Scheme (AIS) for electronic submission to IRAS. Additional sections explain handling employment date changes, and amendment versus revision procedures after e-submission, including compliance and potential penalties under the Income Tax Act.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/explanatory-notes-for-completion-of-form-ir8a-appendix-8a-for-the-year-ended-31-dec-2025-general/304154/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/explanatory-notes-for-completion-of-form-ir8a-appendix-8a-for-the-year-ended-31-dec-2025-general/304154.png","ImageObject",442,249,{"name":88,"@type":89},"Genevieve","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Which employees are required to be reported on Form IR8A and Appendix 8A for 2025?","Question",{"text":108,"@type":109},"Employers must report full-time resident employees, part-time resident employees, non-resident employees who rendered services in Singapore, company directors (including non-residents), board members receiving fees, pensioners, and employees who left but received income in 2025 (e.g., stock option gains).","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What information and sign-off requirements apply to Form IR8A and Appendix 8A?",{"text":113,"@type":109},"The forms must be completed and signed by an authorised person such as the company secretary/director, precedent partner, sole-proprietor, manager, club/association honorary secretary/treasurer, local representative of a non-resident company, or an authorised person. For computer-printed Form IR8A, signature is not compulsory, but the name, designation, contact number, and date must be stated.",{"name":115,"@type":106,"acceptedAnswer":116},"How should employers handle changes to employment income or deductions after e-submission or after issuing the forms?",{"text":117,"@type":109},"For AIS employers, choose amendment submission (add or negate differences using positive/negative values as appropriate) or revision submission to overwrite all previous information for affected employees. For non-AIS employers, submit another Form IR8A/Appendix with “Additional” for extra payments or “Revised” to replace the full income/deduction details, and give the additional/revised form to the employee.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304154,1790195945,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":79},1374391974585,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","EXPLANATORY NOTES FOR COMPLETION OF FORM IR8A & APPENDIX 8A FOR THE YEAR ENDED 31 DEC 2025 GENERAL  \n1. As an employer, you are required to complete a Form IR8A and Appendix 8A/Appendix 8B (if applicable) to report the remuneration for the following employees:  \n(a) Full-time resident employee;  \n(b) Part-time resident employee;  \n(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 ;  \n(d) Company director (including a non-resident director);  \n(e) Board Member receiving Board/Committee Member fees;  \n(f) Pensioner; and  \n(g) Employee who left the organisation but was in receipt of income in 2025 (e.g. stock options gains) .  \nExclude:  \n(i) Foreigners who have left the organisation and Form IR21 has been filed/ will be filed prior to 1 Mar 2026; and (ii) Foreigners who are contracted by a Singapore employer to be based overseas and who rendered their  \nemployment services wholly outside Singapore for the whole calendar year without any physical presence in Singapore.  \n2. 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.  \n3. The completed Form IR8A and Appendix 8A (if applicable) (for year ended 31 Dec 2025) should be given to your employees by 1 Mar 2026. Do not send the completed forms to IRAS unless requested to do so.  \nAUTO INCLUSION SCHEME (AIS)  \n4. If your organisation is under the AIS, you should submit your employees’ employment income information to IRAS electronically by 1 Mar 2026. 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 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.  \nThe returns as required under paragraphs 3 and 4 must be furnished no later than 1 Mar 2026 . 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.  \nEmployers 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.  \nCOMPLETING THE FORMS  \nObserve the following guidelines when completing the forms to ensure that the information reported for your employees is accurate.  \n5. You need to provide the date of commencement of employment if your employee commenced employment in the year 2025 or before 1 Jan 1969. If your employee ceased employment in the year 2025, 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 2025.  \n6. If there are any changes to be made to your employees’ income or deductions information after your organisation's e-submission or after your organisation has given the Form IR8A and/or Appendix 8A/Appendix 8B to","cbCaipSNHIENJsdc","https://ap.wps.com/l/cbCaipSNHIENJsdc","pdf",301155,10,"English","# Completing Form IR8A and Appendix 8A (Year Ended 31 Dec 2025)\n## Employees to be reported and exclusions\n## Authorised persons, signatures, and submission deadlines\n## Auto Inclusion Scheme (AIS) and employer obligations\n## Completing the forms: commencement/cessation dates\n## Post-submission changes: amendment vs revised submissions\n## Compliance reminders and penalties","[{\"question\":\"Which employees are required to be reported on Form IR8A and Appendix 8A for 2025?\",\"answer\":\"Employers must report full-time resident employees, part-time resident employees, non-resident employees who rendered services in Singapore, company directors (including non-residents), board members receiving fees, pensioners, and employees who left but received income in 2025 (e.g., stock option gains).\"},{\"question\":\"What information and sign-off requirements apply to Form IR8A and Appendix 8A?\",\"answer\":\"The forms must be completed and signed by an authorised person such as the company secretary/director, precedent partner, sole-proprietor, manager, club/association honorary secretary/treasurer, local representative of a non-resident company, or an authorised person. For computer-printed Form IR8A, signature is not compulsory, but the name, designation, contact number, and date must be stated.\"},{\"question\":\"How should employers handle changes to employment income or deductions after e-submission or after issuing the forms?\",\"answer\":\"For AIS employers, choose amendment submission (add or negate differences using positive/negative values as appropriate) or revision submission to overwrite all previous information for affected employees. For non-AIS employers, submit another Form IR8A/Appendix with “Additional” for extra payments or “Revised” to replace the full income/deduction details, and give the additional/revised form to the employee.\"}]","EXPLANATORY NOTES FOR COMPLETION OF FORM IR8A & APPENDIX 8A FOR THE YEAR ENDED 31 DEC 2025 - GENERAL | PDF",1789810607]