IR8A Form: What Singapore Employers Need to Know About Employee Compensation Reporting

Did you know that failing to file your IR8A Form correctly can lead to a fine of up to SGD 1,000 in Singapore? Yet many small business owners and HR managers still misunderstand or overlook this critical reporting requirement.

This guide simplifies everything you need to know about the IR8A Form Singapore—from who must file it to what to include, common mistakes, and how you can automate the process to stay compliant and stress-free.

🚀 TL;DR: Everything You Need to Know About the IR8A Form in Singapore

• IR8A Form Singapore is mandatory for employers to report employee income to IRAS by 1 March each year.

• You must also file Appendix 8A, Appendix 8B, and IR8S, depending on perks, stock options, or CPF contributions.

• Employers with 6+ employees must use the Auto-Inclusion Scheme (AIS) to file electronically.

• Common mistakes include missing benefits-in-kind, incorrect stock reporting, and late submissions—all of which can trigger IRAS penalties.

• Grof simplifies your IR8A filing with end-to-end payroll, tax, and compliance support—saving time and avoiding fines.

👉 Don’t risk it. Let Grof handle your compliance while you focus on growing your business.

What Is the IR8A Form in Singapore?

The IR8A Form is a mandatory income reporting form for all employers in Singapore. It’s required by the Inland Revenue Authority of Singapore (IRAS) and must be submitted by 1 March each year.

Who Needs to File?

All Singapore employers must submit the IR8A Form for the following categories of staff:

• Full-time and part-time employees
• Contract workers and temporary staff
• Non-resident employees and directors
• Board members receiving income
• Any individual receiving income subject to Singapore taxation

If you paid them money, you’ll likely need to report it.

IR8A reporting is part of the broader filing requirements for small business in Singapore and should never be overlooked—regardless of company size.

What to Include in the IR8A Form

You must declare all income earned in the preceding calendar year. This includes:

• Basic salary
• Bonuses and commissions
• Overtime pay
• Housing and transport allowances
• Benefits-in-kind (e.g., car, insurance, club membership)
• Employee stock options or share ownership plans

Additional Forms You May Need:

Depending on the nature of compensation, you may also need to file the following forms:-

Form	Purpose
Appendix 8A	Declares benefits-in-kind received by employees
Appendix 8B	Reports gains from employee stock options or share plans
Form IR8S	Filed if CPF contributions were made but not fully recovered from employees

Filing via the Auto-Inclusion Scheme (AIS)

What Is AIS?

The Auto-Inclusion Scheme (AIS) allows employers to electronically submit employee income data directly to IRAS. If you have 6 or more employees, joining AIS is mandatory.

Once submitted, employee income is pre-filled in their personal tax returns, which improves accuracy and reduces questions from IRAS.

How to Submit IR8A via AIS:

1. Log in to myTax Portal
2. Upload data using the AIS file format
3. Verify and confirm your submission

Deadline: All submissions via AIS must be completed by 1 March.

📌 Tip: Even if you have fewer than 6 employees, it’s still advisable to join AIS for faster, error-free reporting.

Common IR8A Filing Mistakes (and How to Avoid Them)

Even experienced HR teams and accountants can slip up. Here are top 5 mistakes:

Mistake #1: Missing out on benefits-in-kind

Always include perks like car use or subsidised housing in Appendix 8A.

Mistake #2: Incorrect reporting of stock options

Ensure stock benefits are declared using Appendix 8B.

Mistake #3: Outdated employee details

Use the latest employee information to avoid delays or rejections.

Mistake #4: Ignoring CPF discrepancies

If CPF payments were made incorrectly or not recovered, file Form IR8S.

Mistake #5: Late submissions

Submit all forms before the 1 March deadline to avoid penalties of up to SGD 1,000.

How Grof Makes IR8A Filing Stress-Free

As a trusted corporate services provider in Singapore, Grof helps businesses stay compliant with IRAS through accurate and timely IR8A submissions.

Here’s What We Do for You:

• Prepare and submit IR8A, Appendix 8A/8B, and IR8S
• Ensure all employee income and CPF data is complete and correct
• Upload via AIS and verify submissions
• Advise on reporting taxable benefits
• Keep records aligned with IRAS expectations

By outsourcing your IR8A process to Grof, you reduce administrative burdens and avoid costly errors. We make compliance simple, especially for startups, SMEs, and growing teams. We also offer robust company incorporation services Singapore, ensuring you establish your business on a solid foundation from the outset, adhering to all regulatory requirements.

Why Compliance Is More Than Just a Legal Obligation

Maintaining IRAS compliance via proper IR8A filing:

• Boosts your reputation with employees and government authorities
• Reduces audit risk
• Avoids fines and penalties
• Saves time and operational stress

Remember, as your team grows, so does the complexity of tax reporting. And with IRAS tightening its compliance checks, now is the time to get ahead of the game.

👉 Learn more about Grof’s corporate services Singapore

Final Thoughts: File Right, File Early—Let Grof Handle It

The IR8A Form isn’t just another HR task—it’s a vital part of your business’s tax obligations. Missing out on reporting or doing it wrong can lead to fines, investigations, and loss of credibility.

At Grof, we handle the complexities of payroll and tax compliance so you don’t have to. Whether you’re hiring your first employee or scaling your workforce, we’ve got your back.

• Want to automate IR8A filing?
• Need help registering with AIS?
• Looking for full-suite corporate services Singapore?

👥 Get to know us as your ultimate corporate services provider in Singapore