IR8A Filing for Singapore Employers: AIS, Forms, the 1 March Deadline and Penalties
IR8A filing is how a Singapore employer reports each employee's and director's pay for the calendar year for income tax. For 2026 income (Year of Assessment 2027), the deadline is 1 March 2027. If you had 5 or more employees in 2026, counting directors and leavers, you must submit electronically under the Auto-Inclusion Scheme (AIS). Employers outside AIS give each employee a completed Form IR8A instead.
This guide covers employer tax filing in Singapore for small and first-time employers, including one-person companies that pay their director. Getting it wrong hits your staff too: IRAS reports that in 2025 over 12,000 AIS employers missed the deadline, leaving over 160,000 employees with inaccurate or delayed tax assessments. Amounts are in Singapore dollars.
Key takeaways
- 1 March 2027 (a Monday) is the deadline for 2026 employment income, whether you submit under AIS or hand the forms to employees.
- AIS is compulsory with 5 or more employees in 2026, counting directors, part-timers and leavers, or after an IRAS Notice to File. Once registered, you stay in.
- Report every employee and director you paid, even if they earned under $22,000. Benefits-in-kind go on Appendix 8A, and Form IR8S is no longer used.
- For a departing non-Citizen employee, file Form IR21 at least 1 month ahead and withhold all monies due.
- Late filing can mean a fine of up to $5,000 on conviction; wrong information, up to twice the tax undercharged plus a fine.
Table of Contents
- Who Needs to File IR8A in Singapore?
- IR8A, Appendix 8A and Appendix 8B: Which Form Covers What
- Is the Auto-Inclusion Scheme Mandatory?
- What Counts as Employment Income on IR8A?
- How to Submit IR8A and Correct Mistakes
- IR21 Tax Clearance for Foreign Employees Who Leave
- What Happens If You File IR8A Late?
- Employer Year-End Checklist: December to 1 March
- Common IR8A Filing Mistakes
- When to Get Professional Help With IR8A
- Frequently Asked Questions
- Official Sources
Who Needs to File IR8A in Singapore?
Every employer that paid employment income in 2026 must prepare IR8A records, whether it is a company, a sole proprietorship or partnership with staff, a club or association, or a non-resident company with staff in Singapore. AIS employers submit them to IRAS; others give the forms to employees and, apart from one share-plan case in the next table, send nothing to IRAS unless asked.
| Include | Leave out |
|---|---|
| Full-time and part-time resident employees | Foreigners who left, if Form IR21 was or will be filed before 1 March 2027 |
| Non-resident employees whose income was not reported through Form IR21 | Foreigners based overseas who worked wholly outside Singapore all year |
| Directors, including non-resident directors | Sole proprietors' and self-employed partners' own drawings |
| Board members paid fees, and pensioners | Freelancers and other non-employees |
| Leavers with 2026 income, such as share option gains | Students on a compulsory course attachment paid only subsistence allowances |
IRAS wants a record for every employee regardless of income, and work permit holders are reported under their FIN, not their work permit number. Someone who joined or left you mid-year gets a record for what you paid them; their other employer reports its own period. There is one director exception: under AIS you need not submit a non-resident director paid only director's fees, though the company must still withhold 24% tax on those fees (IRAS's section 45 withholding tax), e-filed and paid by the 15th of the second month after payment. Hiring for the first time? Our new company compliance checklist shows where IR8A fits among your first-year deadlines.
IR8A, Appendix 8A and Appendix 8B: Which Form Covers What
Most small employers only need Form IR8A. This is the full set for 2026 income:
| Form | What it reports | Needed for | Where it goes |
|---|---|---|---|
| Form IR8A | Salary, bonus, director's fees, commission, allowances and lump sums, plus the employee's CPF and payroll donations | Every employee and director | AIS: to IRAS by 1 March. Otherwise: to the employee by 1 March |
| Appendix 8A | Benefits-in-kind such as housing, cars and home leave passages; the total goes in item d8 of IR8A | Employees with taxable benefits | Same as the IR8A |
| Appendix 8B | Employee stock option (ESOP) and share ownership (ESOW) plan gains; the total goes in item d7 | Employees with share plan gains in 2026 | Same as the IR8A, but non-AIS employers send it to IRAS for Singaporeans and PRs who left or were posted overseas |
| Form IR8S | Excess or voluntary employer CPF | Discontinued from YA2026; use item d6 of IR8A | Not used |
| Form IR21 | Tax clearance for a departing non-Citizen employee | At least 1 month before the last day | IRAS, on myTax Portal |
Is the Auto-Inclusion Scheme Mandatory?
Yes, once you cross a threshold. AIS for employment income is compulsory if any of these applies:
- you had 5 or more employees in the year (the rule since YA2022), counting full-time and part-time staff, directors (non-resident directors too), board members paid fees, pensioners and leavers who received income in the year;
- IRAS sent you a Notice to File Employment Income of Employees Electronically under AIS; or
- you are already registered, because participation continues even if your headcount drops below 5.
If you meet the headcount rule, register even if IRAS has not written to you.
Example: Company C ended 2026 with 2 staff and 2 directors paid director's fees, and a third employee resigned in May. All 5 count for 2026, so Company C must register and submit through AIS by 1 March 2027.
Smaller employers may join voluntarily, and IRAS encourages it, but yearly submission then becomes mandatory.
How to register for AIS
Registration on myTax Portal is open all year; for YA2027 it closes on 1 March 2027. If you register between 1 January and 1 March, you can choose the current or next Year of Assessment. IRAS asks employers to register only after hiring at least one employee.
- Log in under Personal Tax with Singpass, or under Company/Business Tax if your company already has an Approver or Preparer role on myTax Portal. A tax agent can also register for you.
- Select Register Auto-Inclusion Scheme (AIS) for Employment Income, complete the details and declaration, and submit.
- Ask your Corppass administrator to authorise the person filing as an Approver for the Submission of Employment Income Records digital service.
IRAS's Search AIS Organisation tool on myTax Portal shows whether you are already registered.
What Counts as Employment Income on IR8A?
All gains from employment are taxable, in cash or in kind, unless exempt or covered by an IRAS administrative concession. IR8A therefore covers salary, overtime and leave pay, bonuses, director's fees, commission, allowances (including transport, meal and housing allowances), gratuity, notice pay, ex-gratia payments and any tax the company pays for the employee. Genuine compensation for loss of office is declared on the form but is not taxable, so keep it out of the taxable lump sum, and concession items such as outpatient treatment, sponsored group outings and free or subsidised food and drinks offered to all staff stay out.
Bonus and director's fee timing
Salary counts in the year it is due, even if December's pay goes out in January. Bonuses and director's fees follow entitlement:
| Payment | Income in | Example for the 1 March 2027 return |
|---|---|---|
| Contractual bonus, such as a 13th-month bonus | The year set by the contract or bonus plan | A 2026 13th-month bonus paid in February 2027 is 2026 income |
| Non-contractual (discretionary) bonus | The year of entitlement: usually when paid, unless the company legally committed to it earlier | Announced in December 2026 and paid in February 2027: 2027 income |
| Director's fees approved in arrears | The date the AGM or EGM approves them | FY2025 fees approved at a June 2026 AGM: 2026 income |
| Director's fees approved in advance | As the services are rendered | Approved in December 2025 for 2026: earned through 2026 |
Example: Company A's AGM on 26 June 2026 approves $36,000 of director's fees for FY2025. The director became entitled that day, so the $36,000 goes on the 2026 IR8A whenever the cash is paid. No CPF is payable on fees voted at a general meeting. Still choosing how to pay yourself? Compare director's salary vs dividends.
Appendix 8A benefits-in-kind
Benefits-in-kind are generally valued at the employer's actual cost, with the total in item d8 of IR8A. For housing, report the actual rent if the company rents the home (including furniture and fittings), or start from the Annual Value if it does not. Add utilities and housekeeping the company pays, and deduct any rent the employee pays. Cars use set formulas: 3/7 x (rental + running costs) for a leased car, and 3/7 x ((cost - PARF rebate) / 10 + running costs) for a new car the company buys (second-hand cars use a different method). The 3/7 reflects IRAS's assumption of private use 3 days in 7.
Example: Company B leases a car for its sales manager at $2,100 a month ($25,200 for 2026) and pays $3,500 of petrol, parking and ERP charges. The benefit is 3/7 x ($25,200 + $3,500) = $12,300.
Home leave passages, loan interest benefits, premiums on policies where the employee is the policyholder, education expenses and non-cash awards are taxable too.
CPF contributions that become taxable
Compulsory employer CPF is not taxed in the employee's hands, but anything beyond it is: CPF for foreign employees, CPF on director's fees, and contributions on Ordinary Wages above $8,000 a month (the 2026 ceiling) or on Additional Wages beyond the yearly ceiling ($102,000 less the Ordinary Wages subject to CPF). Report it in item d6, less amounts refunded or to be refunded to the company. Voluntary CPF is also not deductible in the company's corporate tax computation, so the error costs twice.
How to Submit IR8A and Correct Mistakes
Submitting under AIS
- Finalise the 2026 payroll. Include bonuses and director's fees your people became entitled to in 2026, even if paid in 2027, and reconcile the totals to your accounts and CPF records.
- Pick a route. IRAS strongly encourages payroll software integrated with its AIS API. Otherwise, use Submit Employment Income Records under the Employers tab on myTax Portal with IRAS's IR8A Import Template, up to 200 records per submission.
- Add the appendices. Include Appendix 8A and 8B records for employees with benefits-in-kind or share plan gains.
- Submit by 1 March 2027. On myTax Portal, only a Corppass Approver can submit. Check your submission status there afterwards.
- Tell your employees. Their income will be pre-filled in their tax return, so they should not declare it again.
If you are not in AIS
Give each employee a completed Form IR8A, plus any appendices, by 1 March 2027. A director, the company secretary or another authorised person signs it, though a computer-printed form only needs their name, designation, contact number and the date. Do not send the forms to IRAS unless asked. Employees declare the income in their own tax return, usually Form B1, or Form B if they also run a business.
Amending records after submission
IRAS recommends a revision submission, which overwrites earlier records with full, correct figures. An amendment submission sends only the difference, with a minus sign for over-declared amounts: a salary reported as $3,000 instead of $1,000 is amended by -$2,000, or revised to $1,000. Fix a wrong NRIC or FIN immediately with two records, one removing the income from the wrong ID and one reporting it under the right one.
Between 1 March and 18 April, employees usually see amendments in myTax Portal within 5 working days; those already assessed get an amended or additional tax bill. Outside AIS, issue a new Form IR8A marked "Additional" or "Revised".
IR21 Tax Clearance for Foreign Employees Who Leave
Form IR21 is required when an employee who is not a Singapore Citizen, including a PR or any work pass holder, stops working for you in Singapore, is posted overseas or plans to leave Singapore for more than 3 months. File it on myTax Portal at least 1 month before the last day. If you cannot, give the reason in the form; IRAS generally allows a 10-day grace period. For gardening leave, file at the start of the leave.
From the day you know, or from the resignation whatever the notice period, withhold all monies due to the employee, such as leave pay, allowances, reimbursements and gratuities. IRAS processes e-filed forms within 7 working days, then issues a Directive to Pay Tax, payable within 10 days, or a Notification to Release Monies.
Exemptions are narrow. A PR who is not leaving Singapore permanently can give a Letter of Undertaking instead, though generally not for an overseas posting or employment. IRAS also exempts certain short-stay, low-income, short overseas assignment and intra-group transfer cases that meet its conditions. Their income still goes on IR8A. If you file IR21 before 1 March 2027, leave that employee out of the 2026 AIS submission and make sure the IR21 includes their 2026 income if it has not gone through AIS. Anything you pay after clearance goes on an additional IR21, not on IR8A.
What Happens If You File IR8A Late?
Late or inaccurate employer filing is an offence, not an admin fee:
| Breach | What you face |
|---|---|
| IR8A or AIS records not furnished by 1 March (section 94, Income Tax Act 1947) | Fine of up to $5,000 on conviction, and up to 6 months' jail if unpaid |
| Incorrect information affecting someone's tax, without reasonable excuse or through negligence (section 95(2)) | Penalty of up to twice the tax undercharged, plus a fine of up to $5,000, up to 3 years' jail, or both |
| Key personnel not responding to IRAS notices | Fine of up to $10,000, up to 12 months' jail, or both |
| Form IR21 late or not filed | Composition of up to $5,000 per offence, or prosecution and a fine of up to $5,000 per offence |
| IR21 Directive to Pay Tax paid late | 5% penalty, plus 1% per completed month, up to 12% of the unpaid tax |
| Monies not withheld, without a valid reason | You may be liable for the employee's unpaid tax |
IRAS does follow through: its February 2026 release reports 1,207 repeat offenders prosecuted in 2025, with penalties exceeding $1,000,000. For late AIS submission, IRAS's pages cite that section 94 fine and prosecution rather than a fixed composition amount. If you have missed the date, submit now rather than waiting for a reminder, and disclose past-year errors voluntarily, which IRAS says can reduce penalties.
Employer Year-End Checklist: December to 1 March
Work through it in this order: a problem found in January costs far less than one found after 1 March. Your other company dates are in our business filing deadlines and penalties calendar.
| When | Task | Why it matters |
|---|---|---|
| By 31 December 2026 | Count everyone paid in 2026, directors and leavers included; at 5 or more, register for AIS and authorise a Corppass Approver | AIS uses the whole year's headcount, and only an Approver can submit |
| As soon as a departure is known | File IR21 for a departing non-Citizen and start withholding | Due at least 1 month before the last day |
| Early January 2027 | Close the December payroll and reconcile gross pay, CPF and SDL to the ledger | Differences reveal missing or duplicated pay |
| January | List director's fees approved at 2026 AGMs and 2026 contractual bonuses paid in 2027 | Both are 2026 income |
| January | Gather benefit costs (housing, cars, passages, insurance, loans), share plan gains and any voluntary CPF | Appendix 8A, Appendix 8B and item d6 |
| February | Check every NRIC, FIN, start date and end date against payroll | ID errors need immediate amendment |
| By Monday 1 March 2027 | Submit under AIS, or give each employee Form IR8A | Statutory deadline |
| After 1 March | Revise or amend errors and warn the staff affected | Until 18 April, changes show within about 5 working days; anyone already assessed gets an amended bill |
Common IR8A Filing Mistakes
- Leaving out low earners or part-timers. Everyone needs a record, even under $22,000.
- Leaving directors and leavers out of the AIS headcount. Both count towards the 5.
- Reporting director's fees by financial year. Use the year the AGM approves them.
- Missing benefits-in-kind, especially housing, cars and home leave passages.
- Paying CPF on director's fees or for foreign staff. It is taxable to them and not deductible for you.
- Wrong IDs. Use the FIN for work pass holders, and amend ID errors at once.
- Releasing a departing foreigner's final pay before IRAS replies to the IR21, which can leave you liable for their tax.
When to Get Professional Help With IR8A
If you have a few local staff on plain salaries, AIS-integrated payroll software and no benefits or share plans, you can probably handle IR8A filing yourself with this guide.
Get help with director's fees or bonuses that straddle years, expatriate housing and cars, packages where the company pays the employee's tax, share options, short-notice IR21 departures, payroll that will not reconcile, or late and back-year submissions. Tax Filing SG is run by ex-Big 4 Singapore Chartered Accountants (ISCA members) who serve Singapore SMEs. We can also handle directors' own personal tax filing so both sets of figures line up.
Frequently Asked Questions
What is the deadline for IR8A?
By 1 March of the year after the income year. For 2026 employment income, assessed in Year of Assessment 2027, AIS employers must submit their records to IRAS, and other employers must give each employee a completed Form IR8A, by 1 March 2027. Missing it is an offence under section 94 of the Income Tax Act 1947, with a fine of up to $5,000 on conviction.
Do I need to file IR8A for directors?
Yes. IRAS lists company directors, including non-resident directors, among those you must report, so even a one-person company that pays its director prepares an IR8A, and directors count towards the 5-employee AIS threshold. Under AIS, a non-resident director paid only director's fees need not be submitted, but the company must still withhold 24% tax on those fees (section 45 withholding tax, which section 45B applies to non-resident directors). Fees approved in arrears count as income in the year the AGM approves them.
What is Appendix 8A?
Appendix 8A is the schedule to Form IR8A for benefits-in-kind, such as housing, utilities and housekeeping, hotel stays, home leave passages, cars, loan interest benefits, insurance premiums where the employee is the policyholder, education expenses and non-cash awards. Benefits are generally valued at the employer's actual cost, with set methods for housing and cars, and the total goes into item d8 of Form IR8A.
Do AIS employers still need to give employees a Form IR8A?
No. AIS employers submit records electronically and need not issue hardcopy Form IR8A or appendices, though they may give a separate statement of earnings. Tell employees not to declare the employment income themselves, because IRAS includes it in their assessment automatically. Employers outside AIS must still give each employee a completed Form IR8A by 1 March.
Is Form IR8S still required?
No. IRAS discontinued Form IR8S from Year of Assessment 2026. Excess or voluntary employer CPF, such as CPF paid for foreign employees, on director's fees or on wages above the CPF ceilings, now goes in item d6 of Form IR8A, less any amount refunded or to be refunded to the employer. Check that your payroll software has been updated.
Can I submit or correct IR8A for previous years?
Yes. AIS employers can now submit employment income records for up to 4 back years, double the previous 2. IRAS recommends a revision submission with the full corrected figures, though an amendment submission with only the differences also works, and wrong NRIC or FIN numbers must be fixed immediately. IRAS also encourages employers to disclose past errors voluntarily, which can reduce penalties.
Official Sources
- IRAS: Join the Auto-Inclusion Scheme for employment income
- IRAS: Employees to include in AIS submissions
- IRAS: Submit employment income records
- IRAS: Amend submitted AIS records
- IRAS: Explanatory notes on Form IR8A and Appendix 8A, YA2027 (PDF)
- IRAS: When salary, bonuses and director's fees are taxable
- IRAS: Tax clearance for employees (Form IR21)
- IRAS: AIS employers to submit 2025 employment income by 1 March 2026 (news release)
Need your IR8A filing or AIS submission done before 1 March?
Send us your payroll summary or IRAS notice on WhatsApp and a Singapore Chartered Accountant will tell you what needs to be filed and our fee for your case before you commit.
About Tax Filing SG — We are a Singapore accounting practice run by ex-Big 4 Singapore Chartered Accountants (ISCA). We handle accounting, corporate tax, GST and company secretarial work for Singapore SMEs, including overdue and late filings.
Last updated: 9 November 2026. This article is general information based on IRAS and ACRA guidance as at November 2026, not advice for your specific situation. Rules, rates and deadlines change, so check the official sources above or speak to us before acting.