Amending IR8A Forms in Singapore: What Employers Need to Know

Even with a well-run payroll process, errors can happen — especially during tax season.

If you’ve already submitted your employees’ income records to IRAS and later discover a mistake in the IR8A form (or related appendices), you’ll need to correct it the right way — and quickly.

Here’s a practical guide to amending submitted IR8A forms in 2025, what errors need fixing, and how to handle the process properly as an employer in Singapore.

When Do You Need to Amend an IR8A Form?

You should file an amendment if you’ve already submitted IR8A (or Appendix 8A, 8B, or IR8S) and realise there’s been an error, such as:

• Incorrect income reported (e.g. basic salary, bonuses, commissions)
  
• Misstated benefits-in-kind (e.g. housing, car allowance)
  
• Mistyped NRIC/FIN or employee details
  
• Missed CPF contributions or incorrect CPF entries
  
• Share options or stock benefits not properly recorded
  

These details are used to pre-fill your employee’s income tax return, so accuracy matters. If left uncorrected, errors could delay tax assessments or result in disputes.

How to Amend via the Auto-Inclusion Scheme (AIS)

If your company is under AIS (mandatory for most employers in 2025), follow these steps:

Step 1: Log in to IRAS myTax Portal

Use your CorpPass credentials to access the employment income e-filing system.

Step 2: Navigate to “Submit Employment Income Records”

Choose “Amend Employment Record” and select the affected YA (Year of Assessment) — in this case, YA 2025.

Step 3: Retrieve and Edit the Employee Record

Enter the employee’s NRIC/FIN, update the incorrect data (e.g. income figures, CPF details, benefits), and check everything carefully.

Step 4: Submit the Updated Record

Once submitted, the new version will automatically replace the previous submission. There’s no need to notify IRAS separately.

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What If You Filed the IR8A Manually?

For employers not in AIS and who submitted physical forms:

1. Prepare a new IR8A marked clearly as “AMENDED”
   
2. Include a cover letter explaining:
   
   • The employee’s details
     
   • What was incorrect
     
   • What changes you’ve made
     
3. Post the amended documents to IRAS directly
   

Manual corrections take longer to process, which is why joining AIS is highly encouraged.

When Should You Submit the Amendment?

Submit your amendment as soon as the mistake is discovered — ideally before the employee files their tax return.

For YA 2025, individual filing typically begins in March and ends in April, so correcting data by early March helps avoid confusion or additional steps for your staff.

If the employee has already filed based on incorrect information, they’ll need to submit a tax amendment request to IRAS — something most would prefer to avoid.

Tips to Avoid IR8A Amendments in Future

• Reconcile payroll, CPF, and bonus payments before submission
  
• Double-check employee NRIC/FIN entries and share option details
  
• Review Appendices 8A and 8B with HR or finance before uploading
  
• Assign clear internal ownership for AIS submissions
  
• Use a system that validates income and CPF values before filing

Summary

Simple checks can help avoid unnecessary corrections — and protect your company from compliance issues.

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Here are some articles you might find helpful:

Employer’s Guide to IRAS Tax Forms for Employees in Singapore

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