Tax season isn’t just about your business filings — as an employer, you’re also responsible for reporting employee income to the Inland Revenue Authority of Singapore (IRAS).
Getting this part right is essential. Filing the correct tax forms helps ensure your employees’ personal tax returns are accurate, and it keeps your business in good standing with IRAS.
This guide breaks down what Singapore employers need to file for Year of Assessment (YA) 2025 — covering the forms, deadlines, and compliance tips to help small business owners stay on track.
Each year, IRAS requires employers to report employment income for all employees, including:
IRAS uses this data to pre-fill your employees’ income tax returns, streamlining the process and reducing manual errors.
In 2025, this submission is done through the Auto-Inclusion Scheme (AIS) — which is mandatory for most businesses.
This is the main form for reporting employment income paid to each employee during the calendar year (1 Jan to 31 Dec 2024). It includes:
Every employer must prepare Form IR8A for all relevant employees, whether or not they’re in the AIS.
This form is required if your employee received benefits-in-kind, such as:
These are non-cash perks that still count as taxable income and must be declared.
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Used when employees have benefited from an employee stock option plan or share award scheme.
You’ll need to report:
This ensures IRAS can tax gains accurately as part of employment income.
Only required if:
It reconciles CPF treatment with employee income records.
For YA 2025, the AIS is mandatory for:
Under AIS, all forms (IR8A and related appendices) must be submitted electronically via myTax Portal. Paper submissions are not accepted under the scheme.
Employers not in AIS may still submit hardcopy forms — but joining AIS is strongly encouraged to simplify tax processes.
All submissions must be completed by:
This applies to:
Late submissions can result in penalties, audits, or delays in employees receiving their tax bills.
To avoid errors and unnecessary follow-up, make sure you:
Early preparation — even as early as December — can save stress in February.
All e-submissions are done via the IRAS myTax Portal. If you’re in AIS, you’ll need a CorpPass account and must authorise access via IRAS’ AIS services.
You can find updated employer guides and file templates at:
Submitting accurate and timely employee income data isn’t just about compliance — it supports your team by ensuring their tax returns are correctly pre-filled.
With structured payroll processes and proper year-end preparation, you can stay on the right side of tax law while building operational efficiency in your business.
Don’t let payroll complexity slow you down. Our team handles everything—from employee payments to tax deposits and filings. We manage compliance deadlines, calculate withholdings, and ensure timely payments. Plus, your payroll seamlessly syncs with your books.
Unlike firms that outsource to third-party providers, we handle your payroll in-house. Get expert support and direct access to your Customer Success Manager via SMS for any questions.
Ready to get started? Chat with us now, email [email protected], or use our contact form.
Here are some articles you might find helpful:
How to Prepare Payroll and Records for NSmen: A Compliance Guide for Employers in Singapore (2025)
Managing Reservist Deferment Requests: A Practical Guide for Singapore Employers in 2025
National Service and Reservist Duties in Singapore: What Employers Need to Know in 2025
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