Employers in Singapore are required to complete Form IR8A, along with Appendix 8A, Appendix 8B, or Form IR8S (if applicable), to report their employees' remuneration.
According to the Inland Revenue Authority of Singapore's (IRAS) Explanatory Notes, here’s a guide on which employees must be included or excluded in the IR8A Form:
A. INCLUDE:
- Full-time resident employees
- Part-time resident employees
- Non-resident employees who are based overseas but required to render services in Singapore during the year (excluding employment income details where clearance has been filed)
- Company directors, including non-resident directors
- Board members receiving Board/Committee Member fees
- Pensioners
- Employees who have left the organization but received income in 2022 (e.g., stock options gains)
B. EXCLUDE:
- Foreigners posted overseas after tax clearance has been filed (i.e., Form IR21) and who did not render any employment service in Singapore for the remainder of the calendar year
- Foreigners contracted by a Singapore employer to be based overseas and who rendered their employment services entirely outside Singapore for the entire calendar year
- Foreigners who have left the organization and for whom filing of Form IR21 (tax clearance) is required
Source: Inland Revenue Authority of Singapore (IRAS) - Tax Forms for Employers
How to View Included or Excluded Employees in BrioHR:
To check which employees are included or excluded in the IR8A Form using BrioHR, follow these steps:
- Go to HR Lounge and click on Payroll.
- Select the Payroll Center.
- Under Quick Actions, click on the Payroll Documents button.
- Choose IR8A under Document Type.
- Scroll down to the Employee IR8A Config section and click on the Employee List button.
Tips:
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Automatic Inclusion: Employees with payslips or who were included in the previous year's payroll will be automatically included.
>> If there are specific reasons for exclusion, the HR Admin must manually exclude these employees before submission by unticking the employee and clicking "Save".
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Automatic Exclusion: Employees without IR8A data will be automatically excluded and their names will be greyed out from the list.
>> If there are specific reasons to include these employees, the HR Admin must manually include them before submission by selecting the employee from the "Employees > Select Employee" dropdown. After clicking "Recompute IR8A," ensure that the values are correct before saving.
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