Quick answer
Form IR8A is the employment income form used in Singapore to report salary, bonus, allowances, benefits and other employment income. If an employer is under AIS, the employment income information is submitted directly to IRAS and may be pre-filled when the employee files income tax.
What is Form IR8A?
Form IR8A is a Singapore employment income form prepared by employers. It reports an employee’s income for the year, such as salary, bonus, allowances, director’s fees, benefits and other employment-related payments.
For employees
IR8A helps employees check their annual employment income before filing Singapore personal income tax.
For employers
Employers use IR8A information to report employee income to IRAS, especially if they are under AIS.
For tax filing
IR8A information may be used to pre-fill employment income in the employee’s tax filing system.
Who needs Form IR8A?
Employers generally prepare IR8A information for employees who received employment income during the year. This can include full-time employees, part-time employees, directors and employees who received taxable employment income.
Full-time employees
Regular employees who receive salary, bonus or allowances may have employment income reported in IR8A.
Part-time employees
Part-time employees may also be included if they received reportable employment income during the year.
Directors
Director’s fees and employment-related payments may need to be reported depending on the situation.
What is AIS?
AIS means Auto-Inclusion Scheme. Under AIS, employers submit employees’ employment income information directly to IRAS. This can make tax filing easier because the employee’s income may already be pre-filled.
Important reminder
Pre-filled does not mean automatically correct. Employees should still review salary, bonus, allowances, CPF-related information and benefits before submitting their income tax return.
What income is shown in IR8A?
IR8A can include different types of employment income. The exact items depend on what the employee received during the year.
| IR8A Item | What It Means | Example |
|---|---|---|
| Salary | Regular employment salary earned during the year. | Monthly salary from January to December. |
| Bonus | Bonus, AWS, performance bonus or other incentive payments. | 13th month payment or annual performance bonus. |
| Allowances | Employment allowances paid to the employee. | Transport allowance, meal allowance or fixed allowance. |
| Director’s fees | Fees paid to company directors. | Director fee approved and paid during the year. |
| Benefits-in-kind | Taxable non-cash benefits provided by the employer. | Housing benefit, car benefit or other staff benefits. |
| Employee CPF | Employee CPF contributions relevant to tax relief reporting. | Employee CPF deducted from salary. |
IR8A, IR8S, Appendix 8A and Appendix 8B
IR8A is the main employment income form, but some employees may have additional forms depending on CPF, benefits or employee share plan situations.
| Form | Purpose | Common Situation |
|---|---|---|
| Form IR8A | Reports employment income for the year. | Salary, bonus, allowances and employment income. |
| Form IR8S | Reports CPF-related situations where applicable. | Excess or voluntary CPF contribution situations. |
| Appendix 8A | Reports benefits-in-kind. | Housing, car or other taxable employee benefits. |
| Appendix 8B | Reports gains or profits from employee share options or share ownership plans. | Stock options, share plans or employee equity benefits. |
What employees should check
Employees should compare IR8A information with payslips, CPF records, bonus letters and bank payments. This helps identify missing bonus, wrong salary period, incorrect allowance classification or CPF reporting errors.
Salary and bonus
Check whether your total annual salary, AWS, bonus and incentives are included correctly.
Allowances and benefits
Check transport allowance, meal allowance, housing benefit, car benefit or other staff benefits.
CPF and tax filing
Compare your CPF records and IRAS pre-filled income before submitting your tax return.
Want to estimate your income tax?
Use our Singapore income tax calculator to estimate annual tax based on income, residency and relief.
What employers should prepare
Employers should keep accurate payroll records throughout the year so IR8A information can be prepared correctly. Payroll errors can affect employees’ tax filing and may create follow-up questions from employees or IRAS.
Payroll records
Keep monthly payroll summaries, payslips, employee movement records and payroll adjustment details.
CPF records
Keep CPF contribution records so employees can compare CPF details with salary and tax filing information.
Bonus and benefits
Keep bonus approvals, director fee approvals, benefit records and supporting documents.
When is IR8A submitted?
Employers under AIS generally submit employment income information to IRAS after the year ends and before the tax filing season. Employees should check the latest IRAS deadline each year because filing dates and administrative requirements may change.
How IR8A connects with CPF and tax
IR8A is for income tax reporting, while CPF contribution is reported and paid under CPF rules. However, both are connected because salary, bonus and CPF contributions affect an employee’s tax position.
| Item | Connected To | Why It Matters |
|---|---|---|
| Salary | Income tax and CPF | Salary affects both employment income reporting and CPF contribution planning. |
| Bonus | Income tax, CPF and annual income | Bonus may increase annual taxable income and may also affect CPF treatment. |
| Employee CPF | CPF relief and tax filing | Employee CPF may be relevant when checking CPF relief and tax filing details. |
| Benefits-in-kind | Taxable employment benefits | Certain non-cash benefits may need separate reporting through Appendix 8A. |
Common IR8A mistakes
These are common areas employees and employers should review before relying on IR8A or AIS information.
Forgetting bonus
Bonus, AWS and incentives should be reviewed carefully when checking annual employment income.
Ignoring benefits
Benefits-in-kind may need separate reporting through Appendix 8A if they are taxable.
Not checking AIS data
Employees should still review pre-filled income before submitting their tax filing.
Related Singapore calculators
Use these tools to estimate salary, tax, CPF and employment income.
Related Singapore salary guides
Learn more about Singapore tax filing, salary, payslip and CPF.
Frequently Asked Questions
What is IR8A in Singapore?
IR8A is a form used to report an employee’s employment income for income tax purposes in Singapore.
Is IR8A for employees or employers?
Employers prepare or submit IR8A information. Employees use the information to check employment income when filing income tax.
What is AIS?
AIS means Auto-Inclusion Scheme. Under AIS, employers submit employment income information directly to IRAS.
Do employees need to submit IR8A themselves?
If the employer submits through AIS, the employee’s employment income is usually pre-filled in the tax filing system. Employees should still check the details carefully.
What income is included in IR8A?
IR8A may include salary, bonus, allowances, director’s fees, benefits and other employment-related income.
What is Appendix 8A?
Appendix 8A is used for reporting benefits-in-kind, such as certain housing, car or other taxable employee benefits.
What is Appendix 8B?
Appendix 8B is used for reporting gains or profits from employee share options or share ownership plans.
What is IR8S?
IR8S is related to CPF reporting situations, such as excess or voluntary CPF contributions where applicable.
Should I check my IR8A against my payslips?
Yes. Employees should compare IR8A information with payslips, bonus letters, CPF records and bank payments.
Is this IR8A guide official tax advice?
No. This guide is for general salary and tax planning only. Check IRAS or a qualified tax adviser for official treatment.