Who must report electronically
The notice covers specified employees, directors, board-fee recipients, pensioners and former employees receiving 2026 income. Employers with five or more covered persons in the entire year, or an electronic-filing notice, must use AIS. Other employers who remain AIS-registered on 1 March 2027 must also file electronically. Employers outside those categories provide one copy of the prescribed form to each covered person. Specified non-resident income already cleared through IR21 is excluded from IR8A.
Forms and legal basis
IR8A reports remuneration, Appendix 8A covers benefits in kind and Appendix 8B covers employment-linked share gains. The notice identifies special Appendix 8B submission cases for Singaporean and PR employees who ceased employment or were posted overseas. Singapore-exercised employment remuneration is Singapore-derived regardless of where it is received. This is a year-specific statutory notice; use the 2026 forms and supporting notes rather than replacing its deadline with an earlier year’s filing date.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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