Form IR8A and IR21

Return of Employee's Remuneration
Tax Clearance Return

Form IR8A or IR8E under Auto Inclusion Scheme (AIS)

If employer participates in the Auto-Inclusion Scheme, employee’s salary details will be electronically transmitted by the employer to the IRAS. With such transmission, the employee can just log into the IRAS Tax Portal to review the employment income details, make the necessary personal relief claim and file the tax return.

For Year of Assessment (YA) 2018, employers have to participate in AIS if they have 9 or more employees.

Form IR8A

Employee Tax Clearance Return - Form IR21

Employer has to file a Tax Clearance Return for Non-Singapore Citizen Employee (including Singapore Permanent Resident Employee) ceasing employment in Singapore. The obligation to file a Tax Clearance Return lies with the Employer (and not with the Employee) and it has to be filed within 30 days prior to the date of cessation of the Employee. Moreover, IRAS requires the Employer to withhold all monies of the Employee from the moment the Employer is aware that the Employee is ceasing employment in Singapore. The monies withheld is then used to pay the tax of the Employee. Upon the finalization of Tax Clearance and payment of tax, the Employer is allowed to refund the excess amount withheld to the Employee.

If the Employer cannot file the Tax Clearance Return on time, the Employer should request for an extension from IRAS by providing an estimated taxable income of the Employee. Employers who did not comply the the filing requirement can be fined up to $1,000.

Form IR21 Page 1
Form IR21 Page 2

When is Employer exempted from filing Form IR21?

Employer is exempted from filing Form IR21 in the following situation:

  1. Singapore Citizens;
  2. Non-Resident Individual who exercise employment in Singapore for 60 days or less (excluding Directors of Company);
  3. Resident Individual whose income is less than SGD21,000;
  4. Singapore Permanent Resident who is not leaving Singapore Permanently and provides the Letter of Undertaking to the employer; and
  5. Employers who are transferred to another company in Singapore due to:
    - company merger or takeover; or
    - restructuring or posting within the same group of companies
Letter of Undertaking

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Form IR8A can be considered a payroll service as well as individual tax service. Besides individual tax, we can also support you for corporate tax.

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Accurately File your Form IR8A and IR21 to Comply with IRAS Requirement.

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