Additional IR8A Forms

When you generate/download the zip file which includes IR8A data for an employee, additional forms may be included. This will be the case if an employee has received benefits in kind OR if they have made any gains/profits from employee share plans OR if there were voluntary employer CPF contributions made.

The additional forms are:

  • Appendix 8A: Benefit in kind/other income data;
  • Appendix 8B: Employee share plan data;
  • IR8S: Voluntary employer contributions for CPF data.

Appendix 8A

The appendix 8A form includes benefit in kind/other income data. These are non monetary benefits provided to employees that need to be reported to the IRAS each basis period. 

 

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The following articles provide more information on these benefits:

Other Income/Benefits

Benefits in Kind Report

 

Appendix 8B

The appendix 8B form includes employee share plan data, and will be included for employees who derived gains or profits from Employee Stock Option (ESOP) Plans or other forms of Employee Share Ownership (ESOW) Plans. Shares will not be displayed on the form if they made a loss during the basis period.

 

If an employee had multiple holdings of the same share, the holdings will be combined on the form if the plan type (ESOP/ESOW), company UEN, date of grant, exercise date, exercise price and market value at date of exercise are the same.

 

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The following articles provide more information on this:

Gains/profits from employee share plans

Employee Share Plans Report

 

IR8S

The IR8S form will be available when voluntary employer CPF contributions have been made on employees' wages.

 

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The following articles provide more information on this:

Excess CPF Contributions Report

 

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: 

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If the forms do not contain this text, the employee will need to report the income details to the IRAS.

If you have any queries please let us know via support@yourpayroll.io

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