Singapore Employer Tax Filing & IRAS Submission Guide (IR8A, AIS) — 2026 Update

Key takeaways:

• For the 2026 Year of Assessment, employers with five or more employees must participate in the Auto-Inclusion Scheme (AIS) to submit income data electronically.
• All relevant tax forms, including IR8A and Appendices 8A/8B, must be submitted to IRAS by 1st March of the following calendar year.
• Form IR21 must be filed at least one month before a non-citizen employee leaves the company or the country to ensure all tax liabilities are settled.
• Failure to report or accurate filing errors can lead to heavy penalties including fines up to S$5,000 and up to 200% of undercharged tax and potential imprisonment.

What Is Employer Tax Filing in Singapore? (IRAS Overview)

In Singapore, employer tax filing is the process of reporting your employees' remuneration to the Inland Revenue Authority of Singapore (IRAS). This ensures that the personal income tax of your workforce is assessed accurately.

Who is a Tax Resident in Singapore?

Before filing, it’s vital to identify the residency status of your staff. An employee is generally considered a tax resident if they:

• Are a Singapore Citizen or Permanent Resident living in Singapore (except for temporary absences).

Are a foreigner who:

• Stayed or worked in Singapore for at least 183 days in the previous year.
• Lived in Singapore for 3 consecutive years (even if less than 183 days each year).
• Worked in Singapore for at least 183 days over 2 calendar years (except directors, entertainers, or professionals).
• Have a work pass valid for 1 year or more (reviewed upon leaving the company).

If foreign workers stay in Singapore for less than 183 days, they will be regarded as a non-resident.

Key IRAS Filing Obligations for Employers (2026)

Under Singapore employer tax filing rules, you must report income for every individual who worked for you during the year. If an employee joined or left mid-year, you only report the income earned during their tenure with your entity.

In cases of company restructuring or mergers, you can choose to file under each respective entity or combine the income under the new entity, provided the transition is documented correctly.

Key Employee Tax Forms in Singapore

IR8A Form

First, let's talk about the IR8A submission. In Singapore, employers must report to the Inland Revenue Authority of Singapore (IRAS) about the total earnings of their employees for the whole year. Both businesses and individuals must make the report through the IR8A form.

IR8A (Employment Income) is a "Return of Employee's Remuneration" where it contains all the information needed to complete the filing of an employee's income tax return.

The IR8A form is required for all of these employees, including foreigners who are tax residents in Singapore:

• Full-time resident employee
• Part-time resident employee
• Non-resident employee
• Company director (including a non-resident director)
• Pensioner
• Board Member receiving Board/Committee Member fees
• Employee who has left the company but was in receipt of income in the year of taxation (e.g stock options gains)

📌 NOTE: The IR8A forms are no longer required for foreign employees who have left the company within the taxation year. This is because their employment income and tax deductions have already been reported through the submission of IR21 forms by the employer.

Appendix 8A, Appendix 8B Forms

Depending on your compensation structure, your Singapore employer tax filing may require additional appendices:

• Appendix 8A (Benefits-in-Kind)

Not all income is cash. If you provide "perks" like a company car, housing allowance, club memberships, or medical benefits exceeding exemption limits, these must be declared in this form.

• Appendix 8B (Stock Options)

This form must be completed for employees who derived gains or profits from Employee Stock Option (ESOP) Plans or other forms of Employee Share Ownership (ESOW) Plans.

📌 NOTE: the IR8A, Appendix 8A, Appendix 8B forms must be submitted to IRAS by 1st March of the following calendar year. Late submissions may lead to a fine of up to $5,000.

Form IR21

When a non-Singapore Citizen employee resigns, starts an overseas posting, or leaves the country for more than three months, you must file Form IR21.

The law requires you to notify IRAS and withhold all monies due to the employee at least one month before their departure.

This ensures all tax liabilities are settled before they leave. If additional income becomes payable after the initial filing, you must file an Additional/Amended Form IR21 to seek further tax clearance. Don’t report the additional income via the Form IR8A or Auto-Inclusion Scheme in the following year.

What is the Auto-Inclusion Scheme (AIS)

The annual submission of IR8A is mandatory for all Singapore employers. It's a heavy amount of work for HR professionals every year. Therefore, an Auto-Inclusion Scheme (AIS) was established to lighten the workload and ensure accuracy and clarity throughout the tax filing process.

With the Auto-Inclusion Scheme (AIS) submission in Singapore, HR practitioners can electronically submit the employees' IR8A information to IRAS. The submitted details will be automatically included in the employees' income tax assessment.

Determining Your Company's Participation in the Auto-Inclusion Scheme (AIS)

As of Year of Assessment (YA) 2026, participation in the AIS is mandatory for certain employers who meet the eligibility criteria. Voluntary participation is also highly advised for those not currently obligated.

Compulsory Participation:

• Employers with 5 or more employees:
  • Full-time and part-time resident employees
  • Non-resident employees including those stationed overseas but rendering services in Singapore (excluding those cleared from income tax reporting)
  • Company directors (resident or non-resident)
  • Board/Committee members receiving fees
  • Pensioners
  • Employees receiving income in the reporting year after leaving the organization (e.g., stock options)
• Employers who have received the "Notice to File Employment Income of Employees Electronically under the Auto-Inclusion Scheme (AIS)".

Voluntary Participation:

Employers with less than 5 employees are strongly encouraged to join the AIS. Participation can offer benefits such as simplified tax filing and improved data accuracy.

IRAS will send a notice to electronically file the employment income of the employees. For employers who didn't receive any notification from IRAS, you are encouraged to inform them at ais@iras.gov.sg.

📌 NOTE: AIS registration is currently open for Year of Assessment (YA) 2026. If you register between 1 Jan 2026 and 1 Mar 2026, you may choose to register for either YA 2026 or YA 2027. Employers may register for AIS once they have started hiring.

Step-by-Step Guide: How to Submit IRAS Forms

To help you navigate through the complicated and deadline-driven process, here’s a simple step-by-step IRAS submission guide with or without a HRMS.

Submitting Form WITHOUT HRMS:

1. For HR teams who are managing the IR8A submission without HR software, the first thing to do is to submit an online application at the myTax Portal.
2. Log in to myTax Portal. From the left-hand menu, select ‘Employment Income (AIS Online Application)’ under e-Submission.
3. Register for the CPF Data Link-up Service to allow IRAS to obtain employees’ data submitted by employers for CPF contributions and the other wages declared to the CPF Board.
4. The data will be pre-filled in the AIS Online Application for employers when they submit employment income information to IRAS. Verify and adjust employees’ income information before submitting.

📌 NOTE: The Offline Application has been decommissioned by the calendar year 2023. It is strongly encouraged to use payroll software supporting direct AIS submissions to IRAS.

Submitting Form WITH HRMS:

1. For those who are participating in AIS for the first time, they must first authorise the staff-in-charge or the payroll vendor to submit the employment income information on their behalf at CorpPass.
2. After confirming the authorisation, download the required tax forms from the IRAS official website to check the list of the required information.
   For HRMS software like QuickHR, the tax forms can be automatically generated by the system.
3. A full-spectrum HRMS software such as QuickHR is directly integrated with IRAS through API, allowing employers to validate and submit employment income information directly through the automated platform.

What If You Need to Make Changes after Submission?

If there's a need to update the employees’ income or deductions information after electronic submission, the employer could manually calculate and submit the difference in amount for the affected employee and not an overall revised value.

Alternatively, you could use QuickHR to simply key in the revised amounts for amendments and perform the submission through our system to IRAS!

Tax Return Errors and Penalties in Singapore

IRAS conducts audits of tax returns and may impose penalties for errors, omissions, and discrepancies, if taxpayers fail to comply with the regulations.

Under the Income Tax Act 1947, the severity of these penalties depends on the perceived intent behind the tax evasion.

Without Intent to Evade Taxes:

• Penalties up to 200% of the undercharged tax amount.
• Fines up to S$5,000.
• Imprisonment up to three years.

With Intent to Evade Taxes:

• Penalties up to 400% of the undercharged tax amount.
• Fines up to S$50,000.
• Imprisonment up to five years.

Taxpayers can mitigate penalties by voluntarily disclosing errors, omissions, or discrepancies through the IRAS Voluntary Disclosure Programme. This program allows for reduced penalties and encourages timely rectification.

IRAS will notify taxpayers of any imposed penalties, including the amount, due date, and reason for the penalty.

By adhering to accurate tax reporting practices and understanding potential consequences, companies can ensure compliance and minimize the risk of penalties.

Common IRAS Submission Mistakes (And How to Avoid Them)

While filing your IR8A form might seem straightforward, there are a few recurring mistakes employers make that can lead to delays and hassle. Here's a quick rundown of pitfalls to avoid:

1. Inaccurate or incomplete information

• Double-check employee names, NRIC numbers, and addresses for accuracy.
• Ensure all income details, including bonuses, allowances, and CPF contributions, are reported correctly
• Missing information can lead to rejections and rework.

2. Late submissions

• The IRAS submission deadline is by 1st March of the following calendar year. Late filings incur penalties, so plan ahead and submit well within the timeframe.
• File electronically (e-IRAS) whenever possible – it's faster and more convenient.
• Submit any revised forms promptly to avoid penalties.

3. Incorrect form usage

• Use the designated IR8A form version for the relevant tax year. Submitting an outdated form can lead to rejection.
• Ensure you submit the correct form (IR8A, Appendix 8A, Appendix 8B) based on the employee's employment type (full-time, part-time, contract, etc.).

4. Technical glitches

• Ensure a stable internet connection when submitting electronically.
• Keep copies of all submissions and supporting documents for your records in case of technical issues.

By staying informed and avoiding these common pitfalls, you can ensure a smooth and timely IR8A submission process.

Breathe Easy This Tax Season with QuickHR

QuickHR is one of Singapore's first AIS-Ready Payroll Software, providing seamless IRAS compliance and streamlined tax filings.

• IRAS-approved payroll software vendor for the Auto-Inclusion Scheme (AIS), ensuring full compliance with IRAS regulations.
• Auto-generated tax forms (IR8A, IR21, Appendix 8A, and Appendix 8B forms) for accurate and hassle-free filing process.
• Automatically sets up tax codes for all payroll-related items, minimising errors and streamlining your workflow.
• Employees can access their tax forms directly via QuickHR Mobile App, anytime, anywhere.
• You can easily make amendments and resubmit directly, ensuring smooth and accurate tax filings.
• Automate CPF calculations, SDL contributions, Bank GIRO, and MOM-approved pay slips, ensuring accurate, timely, and compliant submissions.