The tax season in Singapore can feel like a race against the clock for many employers. With several deadlines lined up and compliance checks to be managed, keeping track of IRAS requirements—particularly IR8A, IR8S, and IR21 forms—can easily become overwhelming. But the good news is, tax filing doesn’t always have to be so stressful. By gaining a very basic understanding of key requirements and using a smart payroll system, businesses can simplify the process, reduce any form of manual error, and ease the mental load that comes with meeting tight deadlines.
What Are IR8A, IR8S and IR21?
Before understanding the process of how to file these forms, let’s take a detailed look on what each one is used for.
IR8A – The Core Employer Form
The IR8A form is the most common tax document that all the employers in Singapore must submit. It is a mandatory tax document for all levels of employees who are under the contract, including full-time, part-time, and contract staff. This form reports employment income such as:
- Basic salary
- Bonuses
- Allowances
- CPF contributions
- Benefits-in-kind (e.g., housing, transport)
If you are an employer, filing IR8A is a mandatory process that every individual is entitled to complete. It is the most important compliance task that ensures your employee earnings are properly reported to the Inland Revenue Authority of Singapore (IRAS).
IR8S – When There Are CPF Adjustments
The IR8S is a supplementary form to the IR8A. You’ll only need to file it if you’ve:
- Contributed excess CPF accidentally and need to make corrections
- Claimed a refund of CPF contributions from the CPF Board
This form ensures transparency and correct CPF reporting, particularly when there are differences between actual and submitted CPF amounts.
IR21 – For Foreign Employees Leaving Singapore
The IR21 form is applicable when you’re managing tax clearance process for foreign based employees. This also includes Singapore permanent residents who are:
- Ceasing employment
- Leaving Singapore permanently
- Transferred overseas
In this case, the employer must notify IRAS and file the IR21 form at least one month prior to the employee’s last working day. If failed to do, it can lead to huge amount of fines or delays in tax clearance, and employers are required to withhold payments until the tax clearance is complete.
When Are The Deadlines For IR8A, IR8S and IR21?
Missing a deadline can lead to unnecessary stress, penalties, and reputational damage. Here are the key dates to mark on your calendar:
- IR8A & IR8S: Due by 1 March of each year
- IR21: File at least one month before the employee’s last day or departure
All employers who are part of the Auto-Inclusion Scheme (AIS) must submit these forms electronically.
What Is The Auto-Inclusion Scheme (AIS)?
Introduced by IRAS to streamline employer tax reporting, the Auto-Inclusion Scheme is mandatory for employers with 5 or more employees. Under AIS, employers must submit employees’ income information online, which IRAS then pre-fills in each employee’s personal tax return.
Key Features of AIS:
- No more paper submissions
- Ensures accuracy and data security
- Reduces manual intervention
- Makes tax filing easier for both employer and employee
If you’re still filing forms manually or using any form of outdated systems, it’s time to upgrade. IRAS no longer accepts manual IR8A, IR8S, or IR21 forms from AIS-participating employers.
Avoiding Common Mistakes
Even experienced HR professionals and business owners can make filing errors. Here are the most common mistakes to watch out for—and how to prevent them:
1. Incorrect CPF or Bonus Reporting
Miscalculating or wrongly declaring CPF contributions and bonuses can lead to discrepancies in employee tax records. It also increases the likelihood of audits or correction requests from IRAS.
2. Delayed IR21 Submission
Employers often forget to file the IR21 form on time for foreign employees. A late IR21 submission can delay tax clearance and result in penalties.
3. Manual Data Entry Errors
Using Excel spreadsheets or old systems to track salaries and CPF contributions is risky. One typo or formula error can create major inaccuracies, leading to incorrect form submissions.
4. Misunderstanding AIS Requirements
Some businesses aren’t aware they must submit tax forms through the AIS platform. Failing to do so could mean non-compliance with IRAS regulations.
Automate The Process With Info-Tech Payroll Software
Manual processes leave too much room for error, especially when dealing with multiple forms and deadlines. This is where Info-Tech’s Payroll Software comes in.
✅ Auto-Generates IR8A, IR8S & IR21
With just a few clicks, employers can generate all required IRAS forms—IR8A, IR8S, and IR21—accurately and instantly. The software ensures all data is correctly compiled based on real-time payroll records.
✅ Direct Submission to IRAS
With Info-Tech’s integration with the Auto-Inclusion Scheme, this means that you can submit digitally, directly to IRAS, without switching between platforms.
✅ Built-in Error Checking
Before submission, the system checks for missing information, CPF mismatches, or date inconsistencies, minimising filing errors.
✅ Bonus: Integrated HRMS Support
By using Info-Tech HRMS, you will be enabled to manage all forms of employee data completely from their joining date to their relieving date, where everything will be stored securely in one place. This assists with accurate tax forms without the need for any type of paperwork or Excel files.
Final Thoughts: Make Tax Filing Effortless With Digital Tools
Every time around the tax season period, businesses across Singapore find it difficult to meet IRAS deadlines. But tax filing doesn’t have to be a panic-inducing event. By understanding the different employer tax forms—IR8A, IR8S, and IR21—and using the right tools, you can approach the tax season with clarity and control.
Digital payroll systems like Info-Tech eliminate guesswork, reduce risk, and help your business remain compliant year after year. Whether you’re a small business with five employees or a growing enterprise, automating your tax reporting is a smart step toward smoother operations.
Get Started With Info-Tech Payroll Software Today & File Your IR8A, IR8S, And IR21 Forms Right!
