How to File IR8A, IR8S & IR21 in Singapore (Your 2025 Compliance Guide)

How to File IR8A IR8S & IR21 in Singapore Your 2025 Compliance Guide

Table of Contents

Tax season isn’t exactly anyone’s favourite time of year. But if you’re running a business in Singapore, there’s no avoiding it. Between IR8A, IR8S, IR21, and other employment-related forms, the paperwork can pile up fast and one small mistake could mean compliance issues or even penalties from IRAS.

The good news? With the right understanding (and the right tools), filing doesn’t have to be stressful.

Whether you’re preparing for annual tax reporting or handling the departure of a foreign employee, this guide will walk you through what you need to file, when to do it, and how to get it right, all while saving time and reducing errors.

And if you’re ready to stop doing everything manually, we’ll show you how technology can simplify the process, from automated form submissions to real-person support across Southeast Asia.

Let’s dive in.

Know the Forms & Deadlines You Can’t Miss

Each March, employers must submit the following documents for tax reporting:

  • IR8A – Declares employment income such as salary, bonuses, and allowances
  • Appendix 8A – Reports benefits-in-kind like medical plans or car allowances
  • Appendix 8B – Covers stock option gains under ESOPs or similar schemes
  • IR8S – Details excess CPF contributions made by the employer
  • IR21 – Required for tax clearance of departing foreign employees or PRs

These forms are submitted via the Auto-Inclusion Scheme (AIS), IRAS’s mandatory digital reporting system. Except for IR21, all income-related forms are due by March 1 each year. For IR21, file at least one month before an employee departs, and withhold their final salary until clearance is issued.

It’s vital to understand who needs which form and when so you can stay compliant and avoid penalties.

Who Needs to File These Forms and When?

IR8A + Appendices 8A/8B and IR8S

These must be filed for every employee on your payroll, including part-time staff, directors, and non-residents (except those covered by IR21). Even if no benefits were given or bonuses paid, submitting the baseline IR8A is mandatory.

Form IR21

This tax clearance form is required when a foreign employee or Singapore Permanent Resident will be out of the country for more than three months or leaving Singapore permanently. It must be filed at least one month before departure, and final pay held until clearance is issued.

Understanding which forms apply to which employees is your first step toward clean, accurate filings.

Avoid These Common Tax Reporting Mistakes

Even experienced HR teams fall into these traps:

  • Mixing up forms – Not everyone qualifies for Appendix 8A or 8B.
  • Missing deadlines – Especially problematic for IR21 filings.
  • Incomplete or incorrect data – Errors in income figures or ID fields lead to rejections.
  • Underestimating IR21 rules – Even short-term foreign staff may require clearance.
  • Disbursing final pay too early – This can incur penalties if tax clearance isn’t confirmed.

By staying alert to these risks, you can minimize corrections, audit issues, and compliance headaches down the road.

Step-by-Step Filing Guide for Singapore Employers

Here’s how to prepare and submit forms efficiently:

StageAction StepsNotes
Data Collection EarlyGather income, benefit, CPF, and stock data thoroughlyDo this 1–2 months before March
Confirm Tax Clearance NeedIdentify non-citizen employees leaving SG for >3 monthsRequired for IR21
SubmissionUse AIS-compliant software (e.g. HRMLabs) to submit IR8A, IR8S, and IR21 via myTax PortalAvoid manual uploads for accuracy
Employee NotificationShare summary copies or slipsBuilds transparency and trust
Follow-upsUse IRAS notifications to check accepted or rejected filingsAmend promptly if necessary
Document RetentionKeep records for at least 5 yearsIncludes digital or paper receipts

Following this checklist ensures a smoother, more error-free tax filing process giving you peace of mind.

Why Automation Makes It Better

Manual tax reporting can be tedious, error-prone, and time-consuming. Each year brings updates to tax rates, CPF thresholds, and benefits rules. That’s why the smart move is to automate accounting of IR forms. With automation, you save time, reduce mistakes, and ensure your system updates automatically with IRAS changes.

Seamless Tax Filing With HRMLabs

If manual filing feels overwhelming, especially for teams managing cross-border payroll or frequent staff turnover, HRMLabs offers an integrated and compliant solution:

  1. Automated Form Submission: Handles IR8A, Appendices 8A/8B, IR8S, and IR21 electronically via AIS
  2. CPF & Earnings Sync: Population of data is automatic, from payroll to tax forms
  3. Adaptable to Business Scale: Supports companies from small startups to regional enterprises in Singapore, Malaysia, Indonesia, Philippines, and Vietnam
  4. Human-Centered Support: No waiting on chatbots, get live help from trained real staff who understand Singapore’s payroll requirements

With HRMLabs, you can ditch tedious spreadsheets and manual uploads, and focus on more strategic HR work.

Cheaper Faster Easier HR System - HRMLabs

Final Thoughts: Stay Compliant, Stay Confident

Tax season in Singapore doesn’t have to be stressful. By understanding the correct forms, filing on time, and using reliable software, you can ensure compliance, accuracy, and transparency. Whether you’re managing a small local team or operating across Southeast Asia, adopting the right tool like HRMLabs turns tax filing from a headache into smooth, automated workflow.

Ready to do payroll and tax smarter with support that actually supports you?

Contact or Schedule a demo now with our team!

Don’t miss out on the latest HR trends. 

Get insights delivered straight to your inbox.

    HRMLabs
    Privacy Overview

    This website uses cookies so that we can provide you with the best user experience possible. Cookie information is stored in your browser and performs functions such as recognising you when you return to our website and helping our team to understand which sections of the website you find most interesting and useful.