Preparing and submitting IR8A as an employer can be a time-consuming and overwhelming process. Thankfully, you can submit your employee’s income records to IRAS electronically via the Auto-Inclusion Scheme. Find out more about IR8A, Auto-inclusion scheme as well as how a good HR and payroll software can help you with IR8A and AIS submission in this guide:
How can Payboy’s payroll module help with AIS Submission for employers?
Form IR8A, also known as Return of Employee's Remuneration, is a mandatory document submitted to the Inland Revenue Authority of Singapore (IRAS) to report your employee’s earnings for that year.
Yes! It is required by law (under S68(2) of the Income Tax Act) for employers to submit Form IR8A for employees who are employed.
Failure to comply may result in a fine of up to $1,000 or imprisonment of up to 6 months under Section 94 of the Income Tax Act.
Yes! You’ll need to complete the Form IR8A for all employees who are:
Do note that for employees’ overseas posting that are not incidental to their Singapore employment, it is not compulsory for you to state the amount of overseas employment income in the Form IR8A.
Employers participating in the Auto-Inclusion Scheme (AIS) are only required to select “Income from Overseas Employment” under the Exempt/Remission Income Indicator.
Here are some other forms to keep in mind, if you have employees who falls into the following categories
You’ll need to submit the IR8A form for employees who are employed in Singapore by 1st March every year.
You can submit your employees’ income information to IRAS electronically via the Auto-Inclusion Scheme (AIS), by 1 March each year. Find out more about AIS in our section below.
The Auto-Inclusion Scheme enables you to submit your employee’s income records to IRAS electronically, instead of a hard copy done previously.
Yes! It is compulsory for you to join the Auto-Inclusion Scheme if you have 5 or more employees in the company.
If you have less than 5 employees, it is not mandatory to join AIS.
In that case, you’ll need to provide the hardcopy Form IR8A and appendices (where applicable) to your employees to file and submit their income tax returns. The deadline remains as 1 March.
However, you are still encouraged to join AIS. You can confirm your participation in the AIS by completing the authorisation for Submission of Employment Income Records (PDF, 1.01 MB) digital service.
How do I register for the AIS as an employer?
Here are 3 ways that you can register for AIS electronically, by accessing the myTax Portal and logging in via either of the following options:
Even when you are under AIS, you’ll still need to prepare the employment income information that complies with IRAS’ format and submit it electronically to IRAS by 1 March every year.
Do note that the option to submit via the AIS offline application will end in December 2022. Employers currently using offline applications are strongly encouraged to switch to a payroll software with APIs or submit Employment Income Records at myTax Portal (Online Application).
Here are some ways that you can submit your employment income records electronically–
Employers are strongly encouraged to use payroll software that is integrated with the AIS Application Programming Interface (API) Service to help them prepare and submit employment income details.
In fact, Payboy is one of the supporting payroll software vendors for AIS listed on IRAS, and we have achieved a strong rating of A for software compliance to controls. This means that Payboy’s payroll software meets the full list of 23 controls that are recommended!
The API service enables employers to submit records directly to IRAS in a convenient and efficient way through your preferred payroll software.
Employers who do not use payroll software can prepare and submit employment income information directly via IRAS’ online digital service at myTax Portal, or use the Provident and Tax (PAT) system managed by CrimsonLogic Pte Ltd.
As previously stated, the submission deadline is March 1 each year, so it's best to start using payroll software as soon as possible for the following reasons:
Payboy is proud to be one of the supporting AIS payroll software vendors listed on IRAS with a strong rating of A for software compliance to controls! This means that our software is able to support AIS submission by:
Yes Payboy is eligible under the PSG Grant! You can find our answers to your questions regarding PSG grant here.
Reach out to us if you are keen for a free demo on how we can help you save hours and give you a peace of mind on payroll and other HR matters besides IR8A submission.