Employers have to report the payments, salary made to their employees through the Form IR8A.
The IR8A form needs to be prepated by employer and given to each employee by 1 March of the following year.
Alternatively, employers may prefer the Auto-Inclusion Scheme (AIS) for auto submission to IRAS.
Under AIS employers submit their employees’ income information to IRAS electronically (text file or XML file) and therefore do not need to provide employees with hard copies of the above forms. Employees can view their employment income on their payslips however employers may wish to provide employees with a statement of earnings for their records.
Notification by Employer of an Employee’s Cessation of Employment or Departure from Singapore.
When your non-Singapore Citizen employee ceases employment with you in Singapore or plans to leave Singapore for more than three months, it is your responsibility to ensure that he/she pays all taxes. This process is known as Tax Clearance and applies to all work pass holders.
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 appliable) 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 appliable) to IRAS by lst March each year.