Singapore Payroll Reporting: What Employers Must Finalise by 1 March

As we move into January and February, Singapore employers enter the final stretch of the payroll reporting cycle. With the 1 March IR8A submission deadline approaching, this period is critical for reviewing employment income data, reconciling payroll records, and ensuring all statutory reporting requirements are met accurately and on time.

For employers operating in Singapore, payroll reporting is more than an administrative close — it is a key compliance exercise tied directly to employees’ personal income tax filings with the Inland Revenue Authority of Singapore (IRAS).

Key Forms Employers May Be Required to Prepare

Depending on an employee’s compensation structure, employers may be required to prepare one or more of the following statutory forms:

• IR8A – Reports an employee’s total taxable employment income, including salary, bonuses, allowances, director fees, and other cash payments.
• Appendix 8A – Used to declare taxable benefits-in-kind, such as company-provided accommodation, vehicles, or other non-cash benefits.
• Appendix 8B – Required when an employee derives gains or profits from share options or equity-based incentive plans.
• IR8S – Applies in specific situations involving adjustments or refunds of excess Central Provident Fund (CPF) contributions.

Together, these forms ensure both cash and non-cash components of employment income are properly reported.

Auto-Inclusion Scheme (AIS)

Most employers in Singapore participate in the Auto-Inclusion Scheme (AIS). Under AIS, employment income details are submitted electronically to IRAS and automatically pre-filled into employees’ personal tax returns.

Because this data flows directly from employers to IRAS, accuracy is critical. Errors may result in rejected submissions, employee queries, or post-filing amendments. Employers under AIS are generally not required to issue paper copies of IR8A forms to employees.

AIS participation is mandatory for employers with five or more employees, or where IRAS has issued a notice requiring electronic submission.

Common Payroll Reporting Risks

Year-end and reporting-season issues often arise from compensation items outside regular monthly payroll, including:

• Equity-based compensation or stock option gains not captured under Appendix 8B
• Benefits-in-kind that are overlooked or incorrectly valued
• Expatriate allowances or reimbursements that may be taxable
• Termination payments or deferred bonuses that are misclassified or omitted

These risks are frequently compounded when payroll, HR, and finance data are not fully aligned.

Best Practice: Start Early

To minimise last-minute issues, employers should begin reviewing and reconciling payroll, benefits, and employee data well before the submission deadline. Early preparation allows time to identify gaps, validate taxable items, and ensure submissions are ready ahead of 1 March.

A proactive approach supports smoother AIS submissions and reduces disruption for both employers and employees.

How Link Compliance Can Support

Managing statutory reporting obligations requires more than meeting deadlines. It calls for accuracy, coordination across teams, and a clear understanding of local compliance requirements.

At Link Compliance, we work with businesses to navigate employment-related compliance with confidence, supporting HR and finance teams through critical reporting periods while helping reduce administrative burden and compliance risk.

If you’re reviewing your reporting processes this season and need additional support, our team is here to help.

Email: info@linkcompliance.com | More information: www.linkcompliance.com

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Sources & Official References:

1. Auto-Inclusion Scheme (AIS) for Employment Income: https://www.iras.gov.sg/taxes/individual-income-tax/employers/auto-inclusion-scheme-%28ais%29-for-employment-income
2. Income Tax Forms for Employers (IR8A, IR8S, Appendices): https://www.iras.gov.sg/quick-links/forms/employers

Disclaimer:

This article is provided for general informational purposes only and does not constitute tax, legal, or professional advice. While every effort has been made to ensure the accuracy of the information at the time of publication, regulatory requirements and interpretations may change. Employers should refer to official guidance issued by the Inland Revenue Authority of Singapore (IRAS) or seek appropriate professional advice for matters specific to their organisation.

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