YA 2026 IR8A and Appendix 8A: Employer Reporting Notes

Key steps and distinctions

Report relevant full- and part-time employees, directors, board-fee recipients, pensioners and former employees receiving income in 2025. Exclusions include specified foreigners covered by IR21 and persons employed wholly overseas without Singapore physical presence during the whole calendar year. Non-AIS employers provide completed forms to employees; AIS employers transmit income electronically and tell employees not to duplicate automatically included income or deductions. Taxable benefits-in-kind are detailed in Appendix 8A and totalled into IR8A. Distinguish employer-borne tax from cash reimbursement, compulsory employee CPF from excess or voluntary amounts, and donations from Mosque Building Fund contributions. Form IR8S is discontinued from YA 2026; the notes explain reporting excess employer contributions in IR8A and timing of interest on refunds. Housing, furniture, utilities, travel, insurance and car benefits use their specified valuations, not a blanket exemption. Retain payroll and benefit computations and identify the correct income year before preparing forms. These notes are a YA-specific resource; do not carry 2025 limits or the March 2026 deadline forward without checking the next year’s instructions.