What is IR8A and who needs to file it?

IR8A is the annual return of employee earnings that Singapore employers must prepare for every employee, capturing total wages, bonuses, allowances, and other remuneration for the calendar year. Employers with six or more employees must submit IR8A data electronically to IRAS via the Auto-Inclusion Scheme (AIS) by 1 March each year. Employers with fewer than six employees must issue the physical IR8A form to each employee by the same date so they can include it in their personal tax filing. Payroll software that auto-generates IR8A and supports AIS e-filing makes year-end compliance significantly faster.