The IR8A details report lists the total earnings for the selected basis period. The values displayed should align with the values displayed in the Inland Revenue Authority of Singapore (IRAS) IRAS lodgement report and associated IRAS forms.
If the values do not align in your IRAS Lodgement report, you will need to re-generate and publish a revision file. The IRAS Lodgement report will display rows highlighted in red where changes in data have occurred since the last submission. We cover the electronic lodgement and reporting to the IRAS process under the IRAS lodgement report article
Getting started
Create an IR8A details report
- Click the Report menu.
- Under IRAS, click IR8A details report.
- Choose from the following filters:
- Basis period.
- Employing Entity - This filter will only show if a business has employing entities set up.
- Employee - This filter uses the employee's 'preferred name' if one has been entered in their employee file.
- Employee Default Location - This refers to the employee's default location as set on their Employee file Pay run defaults page.
- Click the Run Report button.
Download the IR8A details report
- Click the Report menu.
- Under IRAS, click IR8A details report.
- Choose from the following filters:
- Basis period.
- Employing Entity - This filter will only show if a business has employing entities set up.
- Employee - This filter uses the employee's 'preferred name' if one has been entered in their employee file.
- Employee Default Location - This refers to the employee's default location as set on their Employee file Pay run defaults page.
- Click the Run Report button.
- Click the Download button.
- Click the Excel button.
Further Information
Explanation of the columns
| Employee Identity number. | Employee's Identity number that you entered into the Statutory details tab. |
| Employee name. | Employee's full name that you entered into the employee details section. We do not use their preferred name. |
| Employing entity. | The name of the employing entity that you linked to the employee. If you linked an employee to multiple employing entities during the year, you will have multiple records displayed in the report. I.e., a record for the earnings associated with each employing entity. We will only show the field if you have set up employing entities for your business. |
| Salary | Salary is the sum of earnings associated with the Gross salary, fees, leave pay, wages, and overtime' payment classification for the year. Except for lump sum payments, retirement benefits and compensation for loss of office earnings. It includes earnings added into opening balances and/or pay runs. |
| Bonus | Bonus is the sum of all earnings associated with the bonus payment classification for the year. It includes earnings added into opening balances and/or pay run. |
| Directors fees | Directors fees is the sum of all earnings associated with the directors fees payment classification for the year. It includes earnings added into opening balances and/or pay runs. |
| Allowances | Allowances is the sum of earnings associated with the allowances payment classifications for the year. It includes earnings added into opening balances and/or pay runs. |
| Gross commission | Gross commissions are the sum of all earnings associated with the commissions payment classification for the year. It includes earnings added into opening balances and/or pay runs. |
| Lump sum payment | Lump sum payment is the sum of all earnings associated with the termination payment categories for the year. Except for retirement benefits and compensation for loss of office earnings, as they are reported separately. It includes earnings added into opening balances and/or pay runs. |
| Excess employer contribution | Excess employer contribution is the sum of voluntary employer CPF for the year. It includes earnings added into opening balances and/or pay runs. |
| Gains from share plans |
Gains from share plans is the sum of total gains associated with employee share plans for the year. We do not include negative earning values. If there are values in this column, we will product the Appendix 8B form for the employee. We always associate the gains from share plans with the current employing entity for the employee, i.e., as at the generation date. |
| Value of benefits in kind | Value of benefits in kind is the sum of all benefits in kind values added for the year, except for the place of residence. The taxable value of a place of residence is the value included in the benefits in kind calculation. You would base the formula to obtain the taxable value of a place of residence either based on the value of the residence and furnished status or the value of rent for the place of residence. |
| Deductions | Deductions are the sum of mandatory employee CPF payments; donation deductions, MBMF contributions, both Mosque building and religious education, and Mendaki, and life insurance premiums deducted from earnings for the year. It includes earnings added into opening balances and/or pay runs. |
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Compensation for loss of office |
Compensation for loss of office is the sum of all earnings associated with the compensation for loss of office termination payment category for the year. It includes earnings added into opening balances and/or pay runs. |
| Retirement benefits from 1993 | Retirement benefits from 1993 is the sum of all earnings associated with the retirement benefits from 1993 termination payment category for the year. It includes earnings added into opening balances and/or pay runs. |
| Contributions outside Singapore without tax concession | Contributions outside Singapore without tax concession is the value of contributions without tax concession added into the income from overseas employment/pension fund tab within the Other Income/Benefits. |
| Contributions outside Singapore with tax concession | Contributions outside Singapore with tax concession is the value of contributions with tax concession added into the income from overseas employment/pension fund tab within Other Income/Benefits. |
| Remission | Remission is the amount of income value added into the income from overseas employment/pension fund tab within Other Income/Benefits. |
| Exempt income | Exempt income is the 'exempt income' value added into the income from overseas employment/pension fund tab within Other Income/Benefits |
| Status |
The status column shows the status of the employee data for the selected basis period. For electronic submission businesses, we will display the submission number when you hover your cursor over the status. It is optional and the options are:
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Explanation on how to calculate the taxable value of a place of residence
Place of residence
Taxable value of place of residence = value of premises plus the value of furniture and fittings. Where you have partially furnished premises, the value of furniture and fittings is = 40 % of the value of the premise. Where you have a fully furnished premise, the value of furniture, and fittings is = 50% of value of premises
For example, the value of a fully furnished premises is $50,000. The taxable value of the pace of residence will be $50,000 + $25,000 = $75,000. You would include the $75,000 in your benefits in kind value.
Whereas the taxable value of the place of residence = rent paid by employer for period - total rent paid by employee. For example, the employer paid $35,000 rent, and the employee paid $5,000 rent; the taxable value of place of residence will be $35,000 - S5,000 = $30,000. You would include the $30,000 in your benefits in kind value.
Hotel accommodation
The taxable value of hotel accommodation is the value included in the benefits in kind calculation for IRAS forms. The formula to obtain the taxable value of hotel accommodation is the actual cost of hotel accommodation/serviced apartment within hotel building minus Amount paid by employee
For example, the employer paid $25,000 and the employee paid $15,000. You would take the $15,000 away from the $25,000 to get the taxable amount, being $10,000. You would include the $10,000 in your benefits in kind value.
Helpful Hint
The platform completes these calculations using the values provided in the benefits in kind page. The examples and breakdown provided to explain how you calculate your values. If there is a value in the value of benefits in kind column, the platform will produce the Appendix 8A form for the employee. We always associated the benefits in kind values with the current employing entity for the employee, i.e., as at the generation date.