Key takeaways
- Employers must report each employee's income for the previous year to IRAS by 1 March.
- Employers with 5 or more employees, or who received an IRAS notice, must use the Auto-Inclusion Scheme (AIS).
- Form IR8S is discontinued from Year of Assessment 2026. Excess CPF now goes on the IR8A itself.
- For foreign employees leaving Singapore, file IR21 at least one month before their last day and withhold their pay.
What IR8A and the Auto-Inclusion Scheme are
The IR8A is the return of an employee's employment income for a calendar year: salary, bonuses, allowances, benefits and more. Under the Auto-Inclusion Scheme (AIS), employers send this information to IRAS electronically, and IRAS pre-fills it into each employee's tax return. About 123,000 employers covering over 2 million employees take part.
Who must join AIS
- Employers with 5 or more employees must join.
- Employers who have received an IRAS notice to join must also do so, whatever their size.
- Once you're in AIS, you stay in, even if your headcount later drops below 5.
Smaller employers can join voluntarily, which saves their staff from declaring income manually.
The 1 March deadline
Income for a calendar year must be submitted by 1 March of the following year. For example, 2026 income must reach IRAS by 1 March 2027 (Year of Assessment 2027). Submissions open from 1 February. Registration to join AIS for YA 2027 is open until 1 March 2027.
Which forms you need
| Form | What it covers | When it's needed |
|---|---|---|
| IR8A | Salary, bonus, allowances, director's fees and other employment income | Every employee |
| Appendix 8A | Benefits-in-kind, such as housing, a car or a driver | When you provide benefits-in-kind |
| Appendix 8B | Gains from employee stock options and share plans | When employees gain from share plans |
| IR21 | Tax clearance for non-citizen employees who stop working in Singapore or are posted overseas | At least one month before their last day |
Source: Inland Revenue Authority of Singapore (IRAS)
IR8S is discontinued from Year of Assessment 2026. Excess or voluntary employer CPF contributions, net of refunds, are now reported on the IR8A itself. If your payroll software still produces an IR8S, check that it has been updated.
How to submit
There are two ways to submit under AIS:
- Directly from payroll software through the IRAS API. IRAS publishes a list of payroll software vendors that support this. This is the least error-prone method because the data comes straight from your payroll records.
- Through myTax Portal, using IRAS's "Submit Employment Income Records" service.
IRAS now lets employers submit records for up to four past years and overwrite records they've already submitted, which makes corrections easier.
What to tell employees
Under AIS you don't need to give employees a copy of their IR8A. You should tell them that their income has been sent to IRAS and will appear in their tax return, so they don't declare it again. Many employers do this by 1 March and also make the figures available to staff, for example in an employee self-service portal.
IR21 for foreign employees who leave
When a non-citizen employee, including a Singapore PR, stops working in Singapore or is posted overseas, the employer must:
- file Form IR21 at least one month before the employee's last day; and
- withhold all money due to the employee from the day notice is given, until IRAS issues a tax clearance.
Penalties for late or wrong filing
- Failing to file, or filing late, can lead to a fine of up to $5,000.
- Key personnel who ignore IRAS notices face a fine of up to $10,000, up to 12 months' jail, or both.
- Filing an incorrect return can lead to a penalty of up to twice the tax undercharged.
IRAS does enforce these rules. More than 12,000 employers filed late in 2025, and over a thousand repeat offenders were prosecuted.
HRKaki Payroll
HRKaki submits your IR8A and Appendix data straight to IRAS from your payroll records, and prepares IR21 for departing foreign staff.
Frequently asked questions
When is the IR8A deadline?
1 March each year, for employment income paid in the previous calendar year. For 2026 income, the deadline is 1 March 2027.
Is the Auto-Inclusion Scheme mandatory?
Yes, for employers with 5 or more employees and for employers who have received an IRAS notice to join. Once in, you stay in.
Is IR8S still required?
No. IR8S is discontinued from Year of Assessment 2026. Excess or voluntary employer CPF contributions are now reported on the IR8A.
When must IR21 be filed?
At least one month before a non-citizen employee stops working in Singapore. The employer must also withhold all money due to the employee until IRAS gives tax clearance.
Sources
Information sourced from
Figures and rules in this article come from the official sources listed below and other published sources, checked on 13 October 2026. Avelogic is not affiliated with these agencies. For the authoritative and latest position, refer to the agency directly.
- IRAS: Auto-Inclusion Scheme (AIS) for employment income
- IRAS: Join the Auto-Inclusion Scheme
- IRAS newsroom: AIS employers to submit by 1 March 2026
- IRAS: Explanatory notes on Form IR8A and Appendix 8A
- EY Singapore tax alert: Preparing for YA 2026 employer filing
This guide is general information based on official sources at the date shown, not legal or tax advice. Rules change, so check the CPF Board, IRAS, MOM or MOE for the latest position.