Access and the January 2026 data-link extension
Published 8 January 2026, this guide serves employers entering records without AIS-API payroll software, amending earlier submissions or using Data Link-up. From January 2026, MOM foreign-employee personal particulars join CPF prefilled income details for NRIC employees. Corppass Submission of Employment Income Records Preparer or Approver authorisation is required. Log in to myTax Portal under Company/Business Tax with Singpass, then Employers, Submit Employment Income Records. Create starts a submission; Summary of Records lets you View past records or Continue drafts. Delete permanently removes a draft.
Contacts, income year and nil reporting
First-time users or those without saved contacts complete Update Contact Details, agree to terms and Save Changes. Existing users verify the primary AIS contact and use its update service for changes. Select the correct income year and Submit new (original) records, then Proceed. An employer with no employment income records for that year must select Submit NIL Return. The final-submission contact applies to that submission only and does not change the primary AIS contact for future communications.
Prefilled records still require employer checks
CPF and MOM datasets appear as separate drafts; use Continue. CPF data covers NRIC employees’ income, whereas MOM supplies foreign employees’ personal particulars, so their income must be added. Verify all imported information, add items CPF does not supply such as director’s fees and allowable deductions such as Community Chest donations, reclassify amounts into the correct headings including allowances and prepare necessary appendices. Data prefill is preparation support, not confirmation that the tax return is complete.
Excel import, validation and the 200-record limit
Download Employment Income Details Template and follow Instructions(Read Me). Fill IR8A with mandatory personal and employment information; complete Appendix 8A Accommodation and Hotel & Others for applicable benefits-in-kind, and Appendix 8B for share-option gains. Otherwise leave those appendices blank. One template accepts up to 200 employees; prepare and submit another template for additional employees. Drag/drop or Select Files uploads. View Errors and Export All Errors identify faults; remove duplicate employee IDs in the workbook before re-uploading and correcting remaining errors. After successful import, review warnings, Edit/Delete where needed, Continue or Save Draft.
Manual IR8A and supporting appendices
New Record starts manual entry. Choose ID type and personal details; address is optional, with Singapore postal-code Find Address or the foreign/P.O.-box address branch. IR8A records income, deductions and additional information, including salary/fees/leave pay/overtime, bonus payment details and approved director’s fees. Additional fields include remission/overseas posting/exempt income, employer-borne tax and section 45 for non-resident directors; deductions include applicable compulsory CPF/provident contributions, deducted donations, Mosque Building Fund and life premiums. Update saves the record. Open Appendix 8A/8B tabs or their Edit links. Appendix 8A allows up to ten accommodation records plus hotel and other benefit details; Appendix 8B allows up to 30 equity-remuneration transactions, with gains classified to the applicable IR8A item. Update each appendix and the employee record.
Reuse personal particulars and complete final submission
Retrieve from Past Submission selects an income year, optional acknowledgement number and Retrieve; select employees and Import Employees. This reuses personal particulars, so Edit to provide this year’s income. The list permits Edit, Delete, Add Record, Continue and Save Draft. Review the submission summary, update the submission contact if appropriate, tick the declaration, Submit and confirm Submit. A successful Approver filing has an acknowledgement number; Preparer handoff has none until the Approver submits. Save as PDF/Print or use View Notices. Return to Summary of Records and View submitted records; select individual or all employees and Download Selected (PDF) to generate IR8A and applicable Appendices 8A/8B.
Read the technical requirements as dated source information
The source lists Windows 7+, macOS 10.7+, Java Runtime 7+, a Pentium 4/2 GB recommended computer, 512 Kbps local broadband, and older minimum browser versions: Internet Explorer 6, Firefox 18, Chrome 24 and Safari 4–5.1.3 or 5.1.7+. It also asks for Java/JavaScript enabled. These are reproduced as the PDF’s dated compatibility statements, not recommendations to install obsolete software. Submission-process enquiries are directed to the IRAS online chat link.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗