IR8A filing & employer IRAS compliance.
The Auto-Inclusion Scheme (AIS) thresholds, the discontinuation of Form IR8S, new rules for leave encashment, and the deadlines Singapore employers must meet to remain compliant.
When is the IR8A filing deadline for Singapore employers in YA 2026?
Under the Auto-Inclusion Scheme (AIS), employers must submit Form IR8A and applicable appendices (8A/8B) electronically by 1 March 2026. For YA 2026, AIS is compulsory for all employers with 5 or more employees at any point in 2025. Late submissions carry fines of up to S$5,000 for employers, and up to S$10,000 for directors.
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Who must participate in the Auto-Inclusion Scheme (AIS)
The Auto-Inclusion Scheme (AIS) requires employers to submit their employees’ income information to IRAS electronically. For the Year of Assessment (YA) 2026 (covering income earned from 1 January to 31 December 2025), participation is compulsory for all employers with 5 or more employees at any time during the calendar year, or who received a formal notice to file electronically.
When determining your headcount threshold, you must count all full-time and part-time staff, non-resident employees, and company directors who received remuneration, including any individuals who left the organisation during the year. Once enrolled in the AIS, you must remain in the scheme even if your headcount subsequently drops below 5. Non-AIS employers with fewer than 5 staff are not required to submit electronically, but must instead provide hardcopy Form IR8A and appendices to their employees by 1 March for manual filing.
The annual IR8A compliance sequence
From year-end reconciliation to final submission, in order.
Reconcile payroll records (December)
Conduct a complete reconciliation of your payroll records against CPF statements, bank disbursements, and benefits-in-kind records before the calendar year closes.
Confirm AIS status and access (January)
Verify your company’s AIS registration status on myTax Portal and ensure Corppass authorisations for tax filings are active. The electronic filing window opens on 6 January.
Prepare Form IR8A and appendices (February)
Compile benefits-in-kind for Appendix 8A and share option gains for Appendix 8B. Ensure leave encashment is correctly separated from gross salary, and excess CPF is routed to IR8A.
Submit electronically by 1 March
Verify data using the IRAS Validation & Submission Application, then submit. Since AIS data pre-fills employees' tax returns, you do not need to issue hardcopy forms to employees.
Key YA 2026 filing changes
Crucial updates introduced by IRAS for the Year of Assessment 2026 that affect your reporting format.
- Form IR8S is officially discontinued. Excess or voluntary CPF contributions and CPF refunds must now be reported directly within the main Form IR8A instead of a separate form.
- Leave encashment (payment for unutilised annual leave) must now be reported under "Other Allowances" in Section D of Form IR8A, rather than under gross salary or leave pay.
- Interest on refunded employee CPF contributions remains taxable and must be reported under the appropriate allowances section of Form IR8A.
- Employees cleared via Form IR21 tax clearance during the year are excluded from the annual IR8A/AIS submission to prevent double reporting.
Penalties for non-compliance
Strict enforcement penalties under the Income Tax Act 1947 for late, missing, or incorrect filings.
- Late or non-filing of AIS submissions by the 1 March deadline is an offence under Section 94, carrying an employer fine of up to S$5,000.
- Company directors, precedent partners, or key management personnel can face personal fines of up to S$10,000 and/or imprisonment of up to 12 months for unresolved filing failures.
- Submitting incorrect employee income information can result in court fines or composition penalties of up to double the amount of tax undercharged under Section 95.
- Records of all payroll transactions, tax documents, and supporting calculations must be kept for at least 5 years from the Year of Assessment to comply with audit checks.
Common questions
Is it compulsory to submit IR8A if I have fewer than 5 employees?
No. If you have fewer than 5 employees throughout the calendar year and have not received a direct notice from IRAS to file electronically, you are not required to participate in the AIS. Instead, you must generate and provide hardcopy Form IR8A and applicable appendices to your employees by 1 March so they can file their own returns.
What happens to Form IR8S for YA 2026?
Form IR8S has been discontinued for YA 2026. Any voluntary or excess CPF contributions and CPF refunds must now be declared within the main Form IR8A. However, you may still need to use Form IR8S if you are filing amendments or adjustments for Years of Assessment prior to YA 2026.
Should I file an IR8A for a foreign employee who resigned during the year?
No, not if they went through the IR21 tax clearance process. Non-citizen employees who cease employment or depart Singapore for more than three months trigger mandatory IR21 filing, which clears their tax liability. Once cleared via IR21, they must be excluded from your annual AIS/IR8A submission to avoid duplicate reporting.
How is leave encashment reported in YA 2026?
For YA 2026, payment for unutilised annual leave must be reported under "Other Allowances" in Section D of Form IR8A. In previous years, it was grouped under gross salary, but IRAS has updated the classification to improve data accuracy.
Sources & references
Figures are drawn from primary government and vendor sources. Always confirm against the live source before acting. Rules change.
- IRAS: Auto-Inclusion Scheme (AIS) for Employment IncomeAccessed 22 June 2026
- IRAS: Form IR8A and Appendices Explanatory Notes (YA 2026)YA 2026 updates; accessed 22 June 2026
This page summarises official guidance as at the date shown above. Rules and figures change, so verify against the primary source before acting. It is not professional advice: for guidance on your specific situation, talk to Skillsforce.
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