Introduction: Tax Season Can Be Less Stressful
Every year, Singapore’s tax season presents a familiar hurdle for HR and finance teams — they must handle multiple forms, meet tight deadlines, and navigate complex compliance rules. Errors in IR8A, IR8S, and IR21 forms can prove expensive.
However, tax filing doesn’t have to be a mad rush. If you grasp what each form needs — and use automated payroll software that links to IRAS — you can make reporting easier, cut out manual mistakes, and beat deadlines.
Companies in Singapore need to send IR8A, IR8S, and IR21 forms to IRAS through the Auto-Inclusion Scheme (AIS) by March — or 30 days before a non-Singaporean worker departs.
What’s the Deal With IR8A, IR8S & IR21 Forms?
Each form has a specific role in Singapore’s income tax rules. Here’s a simple breakdown:
IR8A – The Main Employer Income Form
The IR8A form shows employment income for all workers — including full-time, part-time, and contract staff. It covers:
- Regular pay and wages
- Extra money and sales rewards
- Additional payments
- CPF payments
- Job perks (e.g., a place to live getting around)
Who Needs to File: Every boss in Singapore — even if they don’t owe any money. 📆 When it’s due: March 1 each year through IRAS Auto-Inclusion Scheme (AIS).
IR8S – CPF Change & Fix Form
The IR8S form goes with IR8A, and you need it if you’ve made changes to CPF payments, like:
- Paid too much CPF and need to fix it
- Asked for CPF money back from the CPF Board
This makes sure CPF and income reports match up right.
IR21 – Tax Clearance for Foreign Employees
The IR21 form has an impact on non-citizen employees (including Singapore PRs) who:
- Leave Singapore for good
- End their jobs
- Move overseas for work
Employers Need to:
- Submit IR21 at least one month before the employee’s last day at work
- Hold back all final payments (salary, bonus, allowances) until IRAS approves tax clearance
Not following these rules can cause fines and hold-ups in tax clearance.
Key Filing Deadlines (Singapore 2025)
| Form | Purpose | Deadline | Submitted Through |
| IR8A | Employee income reporting | 1 March 2025 | Auto-Inclusion Scheme (AIS) |
| IR8S | CPF adjustment reporting | 1 March 2025 | AIS |
| IR21 | Foreign employee tax clearance | At least 1 month before employee’s last day | myTax Portal |
Helpful Hint: Companies with five or more workers need to file using the IRAS AIS. Paper submissions are no longer accepted.
What Employers Should Know About the IRAS Auto-Inclusion Scheme (AIS)
The Auto-Inclusion Scheme (AIS) gives employers the ability to send employee income data straight to IRAS. After sending, the information shows up in employees’ personal tax returns — getting rid of manual entry.
AIS Advantages:
- Accuracy: Cuts down on manual input mistakes.
- Efficiency: No need for paper forms or mailing.
- Data security: Encrypted transfer to IRAS.
- Employee convenience: Income details fill in tax returns.
AIS Tip: Sign up through the IRAS AIS Portal to steer clear of processing holdups at the last minute.
Common Errors Employers Make — and How to Steer Clear of Them
1. Wrong CPF or Bonus Reporting
Incorrect reporting of CPF or bonuses can lead to audits or slow down tax clearance. Always check totals with payroll records before you submit.
2. Late IR21 Submission
Not filing IR21 on time for foreign employees can result in fines and slow down tax clearance. Submit at least one month before they leave.
3. Manual Data Entry Errors
Spreadsheets often have formula mistakes and duplications. Use a digital payroll system to update employee income CPF, and bonuses .
4. Non-Compliance with AIS Requirements
Manual submissions are outdated. If your company doesn’t file via AIS, it risks non-compliance fines.
Quick Tip: Do a yearly pre-filing check using digital payroll reports to spot any differences in CPF, bonus, or tax numbers.
How Info-Tech’s Payroll Software Makes IRAS Reporting Easier
Submitting by hand and tracking with Excel are old news. Info-Tech’s IRAS-approved Payroll Software makes every part of tax reporting automatic — saving time, boosting accuracy, and keeping you in line with the rules.
Here’s How it Helps You Handle IR8A, IR8S, and IR21 With Ease:
- Create All IRAS Forms
Make IR8A, IR8S, and IR21 forms right away using up-to-date payroll info. No need to enter data twice.
- Direct Integration with IRAS (AIS)
Send all forms straight to IRAS through Info-Tech’s API connection. This makes sure your submissions are secure, quick, and don’t use paper.
- Built-in Validation Checks
The system flags these issues on its own:
- NRIC or FIN numbers that are missing
- CPF details that don’t match
- Bonus periods that aren’t right
This helps to make sure everything’s correct before you send it in.
- Tax Clearance (IR21) Made Easy
Keep an eye on when departing employees need their tax cleared. The HRMS sends IR21 forms by itself when it’s time.
- HRMS & Payroll Data Working Together
Links up employee info — from when they start to when they leave — so HRMS and payroll always have the same, up-to-date details.
Outcome: You never miss a deadline, you do less work by hand, and you can relax knowing you’re following all the rules.
Wrapping Up: Automation Simplifies Filing
Tax filing doesn’t need to be a yearly hassle. Knowing what IR8A, IR8S, and IR21 stand for — and using an IRAS-approved payroll system — changes jobs into a simple click-and-submit task.
When you switch to Info-Tech’s Payroll Software, you’ll:
- Cut down on filing mistakes
- Get rid of paper-based holdups
- Keep full IRAS compliance every year
Get Started With Info-Tech Payroll Software Today & File Your IR8A, IR8S, And IR21 Forms Right!
Frequently Asked Questions:
What are IR8A, IR8S, and IR21 forms?
These are tax forms employers must submit to IRAS. IR8A shows income, IR8S deals with CPF changes, and IR21 handles tax clearance for overseas workers.
When are the submission deadlines?
Employers need to submit IR8A & IR8S by 1 March 2025. They must file IR21 no later than one month before the employee leaves their job.
Who must file under the Auto-Inclusion Scheme (AIS)?
Companies with five or more workers have to send tax information through IRAS AIS.
What happens if IR21 is filed late?
IRAS might issue fines, and bosses must hold back final payments until they get tax clearance.
How does Info-Tech’s Payroll Software help?
This software creates, checks, and sends IRAS forms straight to AIS. It makes sure everything is correct, follows the rules, and doesn’t need any paper.
