When a correction file is needed
The guide is dated 18 September 2025. Incorrect income/deduction amounts or employee IDs require correction. Personal-particular changes such as name/address should instead be made by the employee with the relevant government agency. Date/text errors normally do not require a file unless they put bonus/director fees into the wrong year. Electronic submission accepts the current income year plus four prior years; the example current 2024 accepts 2020–2024. Older over-declared income is referred to IRAS with employee details through the specified Excel/contact route; older omitted/under-declared income uses the individual voluntary-disclosure form. IRAS says it cannot edit/delete submitted records itself.
Choose replacement revision or difference amendment
Revision is recommended when replacing a record: enter full correct values for all relevant fields, even those previously correct; it overwrites earlier originals or amendments. Salary 24,000 instead of 30,000 with bonus 5,000 requires revision salary 30,000 and bonus 5,000. Bonus 10,000 instead of 1,000 with salary 20,000 requires both full correct values. Amendment adds/subtracts only differences, leaving unaffected numeric fields blank: salary 24,000 instead of 28,000 requires +4,000; bonus 8,000 instead of 5,000 requires −3,000. The source’s latter example mislabels submitted bonus as salary, but instructs the Bonus field. Never enter full totals in the difference route.
Portal preparation and final submission
Use Employers, Submit Employment Income Records with Corppass Preparer/Approver permission, Create and verify contacts. Select income year, Modify Previously Submitted Data, then Revision or Amendment; the screenshot’s No refers to private submission. New Record enters details; past-submission personal-particular retrieval or the prescribed Excel template can help. The dated guide says these import features become available in mid-October 2025. Screenshot limits are 200 records, one XLSX up to 10 MB and English filename at most 50 characters. Complete mandatory identity fields; IR8A is default, with Appendices 8A/8B as applicable. Declare If Applicable expands fields, Update saves, and record count must match affected employees. Continue, verify year and submission type, provide contact, declare and Submit. Keep the acknowledgement; internal preparer approval still needs the approver’s final submission.
IR8A amounts, indicators and employee identity
Example 1’s salary 29,000 versus 24,000 needs +5,000. Example 2 corrects overseas-employment indicator and income 25,000 to 5,000 with −20,000. Example 3 supplies omitted fully-employer-borne tax indicator; example 4 replaces partially borne with fully borne and leaves the amount zero. For an incorrect employee ID, difference amendment needs one file negating all amounts at the wrong ID and a separate original at the correct ID; the illustration reverses salary 3,000 and bonus 1,000, then reports both at the correct FIN. Revision instead zeroes all fields at the wrong ID and submits an original at the correct one. An omitted employee is an original record, not an adjustment to another employee.
IR8S boundary and Appendix 8A examples
From YA 2026, IR8S is no longer required. For YA 2025 and earlier excess employer CPF corrections, submit IR8A differences at item d6; actual 450 versus 540 gives −90. If benefits-in-kind total changes, correct both IR8A and Appendix 8A. Omitted hotel accommodation of 10,000 needs +10,000 in the appendix and IR8A; 40,000 reported versus 50,000 actual likewise needs +10,000. Appendix edits auto-populate IR8A in the portal; verify and Update. Reclassifying 2,000 from full vehicle cost to car benefit requires +2,000 car benefit and −2,000 vehicle cost, leaving the total unchanged; the portal creates a zero IR8A record. Appendix-only amendments without IR8A may use payroll software’s AIS API.
Appendix 8B: omission and correction of a sub-record
Changes affecting stock-option gain totals require both IR8A and Appendix 8B. An omitted 200 gain needs +200 in both; enter organisation/equity information and verify auto-populated IR8A. Example 11’s heading says exercise price and prose calls 8.22/10.22 gains, but rendered fields show market value changing from 8.22 to 10.22, exercise price fixed at 5.50, for 100 shares. Negate the old row with −100 shares and market value 8.22, giving −272, then add 100 at market value 10.22, giving 472; net IR8A gain adjustment is +200. Retain correct row details when reversing; the example’s inconsistent labels do not change the displayed calculation.
Shares, exercise years, plan type and non-income fields
Example 12: actual 500 shares versus 300 requires +200 shares and corresponding gain; actual 300 versus 340 requires −40. Wrong exercise year needs negative IR8A/8B in the wrong YA and originals in the correct YA; the example reverses YA 2025/1 June 2024 and reports YA 2026/1 June 2025. A day/month error only, without wrong year, needs no file: send corrected dates and employee list through myTax Mail, Businesses, Employers, AIS. Changing ESOP to ESOW requires reversing ESOP IR8A/8B and original ESOW records. Company-name or grant-date corrections use two Appendix 8B sub-records: negative shares with old details, then the correct entry; portal creates zero IR8A where gain is unchanged. These are examples 13–15 and must not be treated as mere free-text edits.
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 ↗