Payroll Tax Form Definitions

Appendix 8A (A8A)

This form must be completed by the employer if benefits-in-kind are provided to your employees. It is required to be submitted together with the IR8A form, Appendix 8B and IR8S form (where applicable) to IRAS by lst March each year.

Appendix 8B (A8B)

This form must be completed by the employer if employees derived gains or profits from Employee Stock Option (ESOP) Plans or other forms of Employee Share Ownership (ESOW) Plans. It is required to be submitted together with the IR8A form, Appendix 8A (A8A) and IR8S form (where applicable) to IRAS by 1st March each year.

IR21

This form must be completed by the employer at least one month before the foreign employee cease the contract of service in Singapore / plan to leave Singapore for more than three months / is posted overseas, for tax clearance.

IR8S

This form must be completed by the employer if the employer have made excess CPF contributions on their employees’ wages and/or have claimed or will be claiming refund on excess CPF contributions. It is required to be submitted together with IR8A form, Appendix 8A (A8A) Appendix 8B and IR8S form (where applicable) to IRAS by lst March each year.

IR8A

This form must be completed by the employer for all employees. It is required to be submitted together with Appendix 8A (A8A) Appendix 8B and IR8S form (where applicable) to IRAS by lst March each year.