The Inland Revenue Authority of Singapore has updated the forms for Reporting Employee Earnings (IR8A, Appendix 8A, Appendix 8B) for Year of Assessment (YA) 2027 (income year 2026). Employers are required to prepare Form IR8A and, where applicable, Appendix 8A, Appendix 8B, for all employees who earned income in Singapore. These forms must be prepared by 1 March of the year following the year the income was earned.
The IR8A form must be completed for all employees, including:
- Full-time re…