Employers must provide employees with their income details or electronically lodge these with the Inland Revenue Authority of Singapore (IRAS) by 1 March each year. This page lists any IRAS forms published for an employee from the IRAS Lodgement report within the Reports > IRAS Lodgement page.
This article will provide more information on generating and publishing forms.
Forms listed on the Employee file > IRAS forms page will show the following information:
- Form type: The IR8A form will be appended with the basis period that it relates to;
- Date generated: This is the date that the form was generated via the Reports page;
- Date lodged: Refers to the date the form was lodged to the IRAS via the AIS;
- Date notification sent: Is the most recent date that a notification was sent;
- Status: This can be 'lodged' (via the AIS), 'published' (final and available to employee), 'unpublished' (generated, not finalised);
- Resend notification: An option to send or re-send the email notification to the employee
Notification email
The email notification that the employee will receive is similar to the example below:
Employees are then able to view their IRAS forms via 3 possible ways:
- Employee portal: If the employee has portal access, they can click the 'Login to the employee portal' link in the email. Remember, if the business setting on the Payroll settings > Pay slips page is set to 'Employee must login to download payslips and IRAS forms', then the employee will have no choice but to log in to view their IRAS forms.
- Downloading the forms from the notification email: If the business setting does not require employees to log into the portal, they are able to download the PDF version of the IRAS forms straight from the email.
Additional forms
In addition to the IR8A form, other supporting forms may be generated for an employee if they have additional data. These include:
- Appendix 8A: Benefit in kind/other income data;
- Appendix 8B: Employee share plan data;
- IR8S: Voluntary employer contributions for CPF data.
In order to confirm whether or not an employee should have other forms included in the IR8S forms, you can run the specific reports in the IRAS reports section to see if there is data, then you will know which forms they should have.
If the business has lodged the income data electronically via the Auto Inclusion Scheme (AIS), the forms contain additional text which confirms the data has been lodged and the employee does not need to report the earning to the IRAS. An example of the additional text is shown below:
If the forms do not contain this text, the employee will need to report the income details to the IRAS.