Use the YA2026 version for income year 2025
These notes cover the year ended 31 December 2025, due by 1 March 2026. Do not apply the later 2026-income notes or S$8,000 ordinary-wage ceiling to this version. The source ceases IR8S from YA2026, while its CPF-refund-interest example separately uses a 2026 refund taxable in YA2027.
2025 earnings and the 1 March 2026 deadline
These ten pages cover full/part-time resident staff, taxable non-resident staff including overseas-based Singapore work, directors, board/committee fee recipients, pensioners and former staff receiving 2025 income such as option gains. Exclude departing foreigners covered by IR21 filed/to be filed before 1 March 2026, and foreign staff wholly overseas all year without physical Singapore presence. Non-AIS employers give forms to employees by 1 March 2026, not routinely to IRAS; AIS employers electronically submit by that date without needing to issue forms.
Signatures, employment dates and compliance
An authorised officer signs; computer-printed IR8A need not have a signature but needs name, designation, contact and date. State commencement if in 2025 or before 1 January 1969, and 2025 cessation; multiple spells use earliest start/latest end. The guide sets out section 94 late-return and section 95 incorrect-information sanctions, including up to S$5,000 fines and, under section 95, up to twice undercharged tax and possible imprisonment. Accuracy covers benefits in money or otherwise.
Corrections: differences versus complete replacement
AIS Amendment submits only differences, leaving unaffected numeric fields blank: S$1,000 reported instead of S$3,000 means +S$2,000; the reverse means −S$2,000. Revision replaces the full affected employee record: submit S$3,000 or S$1,000 respectively and do not use negative values. Choose ONE method. Non-AIS gives an Additional form for additional income or Revised form for entire correct details; Revised supersedes earlier forms.
Overseas postings: income and deductions
Incidental overseas posting remains full-year Singapore employment reporting including CPF. Non-incidental full-year posting omits income from a–d and employee CPF, selects Full Year/overseas indicator without entering income against that indicator; part-year reports only Singapore income/CPF. Both report full-year donations, Mosque Building Fund and life premiums. This posting indicator differs from the seaman exempt-income amount.
Ships: three codes and the exemption
Use FR for foreign ships, SR for Singapore ships within port limits and SRI for Singapore international ships. Substantially overseas SRI employment is exempt; shore staff who occasionally sail for inspection do not qualify. Whole-year SRI omits a–d, while part-year reports Singapore income; both enter exempt income in e3/Seaman indicator and full-year CPF, donations, Mosque Building Fund and premiums.
Salary, bonuses and director fees
Report salary due for 2025 regardless of cash date or payment location, including overseas-employer Singapore services and maternity pay. Exclude directly paid NSmen pay; if reimbursed to company, include full remuneration. Bonuses follow entitlement, distinguishing enforceable contractual from rescindable non-contractual bonuses. Director fees approved in arrears vest at AGM/EGM approval; advance approval vests as services are rendered. The source example approved 9 January 2025 allocates S$12,000 for 2025 and S$2,000 for 2024 services, total S$14,000 entitled in 2025. For repeated approvals use the last date and provide a breakdown. Set S45 only when withholding has actually been paid.
Allowances, lump sums and overseas retirement funds
Taxable allowances include honoraria, employer SRS/top-ups, housing, referral fees, annuities and excess per diem. Include OCLA in d1 and relevant remission in e1 only where approved. Distinguish non-taxable loss-of-office compensation from taxable gratuity, notice pay and ex-gratia components in d3. Overseas pension/provident contributions for Singapore employment are taxable even after cessation; the mandatory-fund concession ceased from YA2025, with contributions from 1 January 2024 taxed on contribution and deductible to employer.
CPF excess, equity and totals
Report employer excess/voluntary CPF net of refunds: excess rates, OW over S$7,400 monthly, AW over S$102,000 less compulsory OW, or non-compulsory payments such as foreigners/director fees. IR8S ceased from YA2026. Equity gains belong in d7/Appendix 8B as applicable; cash compensation releasing share rights on resignation/misconduct goes d1 without Appendix 8B. The d1–d8 total excludes loss-of-office compensation and specified retirement benefits accrued through 31 December 1992.
Tax borne by employer and deductions
Employer-paid tax is taxable, but cash reimbursement belongs in d1 rather than f. AIS full tax borne uses the full option without f(i)/(ii); partial tax on specified income uses f(i) for that income; where the employee pays a fixed tax amount use f(ii) for that employee-paid amount. Employee compulsory CPF is deductible only if employee bears cost. Do not duplicate automatic relief for employer MediSave/Special/Retirement cash top-ups or SRS. Report actual payroll donations, Mosque Building Fund separately, and salary-deducted life premiums.
Appendix 8A housing: rent, annual value and sharing
Report actual employer rent including furniture, or annual value where not rented; obtain AV from the property bill/e-Valuation List. A serviced apartment outside a hotel uses housing sections; inside a hotel uses actual cost less employee payment. Count only sharing employees, not non-employed family. Part furnishing means fittings; full furnishing adds furniture/appliances. Use separate Appendix 8A for different residences or interrupted periods and carry the benefits total to IR8A d8.
The complete S$9,347.25 accommodation example
Two employees share fully furnished accommodation with S$40,000 AV for ninety days, 1 March–29 May 2025. Allocated AV = S$40,000 ÷ 2 × 90 ÷ 365 = S$4,931.50; furniture at 50% adds S$2,465.75, total S$7,397.25. Subtract S$2,000 employee rent to get S$5,397.25; add S$250 utilities and S$1,200 gardener, then S$2,500 hotel, yielding S$9,347.25 benefits.
Other benefits: passages, loans, insurance and childcare
Home-leave passages for employee/family are fully taxable. Loan interest benefits include directors and relevant control/shareholding cases. Personal-policy premiums where employee is policyholder are taxable; other policies require the separate insurance treatment. Employer-paid education, tutoring and student/childcare subsidies are included, except childcare subsidy paid to a centre licensed under the Early Childhood Development Act. Non-cash awards such as pens, plaques and watches require exemption/concession analysis rather than blanket exclusion.
Car formulas and running costs
For a new employer car use 3/7 × [(car acquisition cost including COE − PARF rebate) ÷ 10 + actual employer running/maintenance]. PARF refers to deregistration above nine but no more than ten years; apportion car cost for days supplied if not full-year. For a leased car use 3/7 × (employer rental + employer running costs not borne by the car-hiring company). Running costs include petrol, parking, ERP and relevant tax/insurance/repairs. Second-hand cars use the separate IRAS guidance. The factor represents three private-use days out of seven.
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 ↗