Employers are required to complete Form IR8A and Appendix 8A / Appendix 8B / Form IR8S (if applicable) to report the remuneration of their employees.
Based on the Explanatory Notes from the Inland Revenue Authority of Singapore, here is a list of employees that must be included or excluded in the IR8A Form :
A. INCLUDE :
(a) Full-time resident employee;
(b) Part-time resident employee;
(c) Non-resident employee including those who are based overseas and are required to render service in Singapore during the year (exclude details of employment income where clearance has been filed);
(d) Company director (including a non-resident director);
(e) Board Member receiving Board/Committee Member fees;
(f) Pensioner; and
(g) Employee who has left the organisation but was in receipt of income in 2022 (e.g. stock options gains).
B. EXCLUDE :
(a) Foreigners posted overseas after tax clearance has been filed (i.e. Form IR21) and did not render any employment service in Singapore for the rest of the calendar year;
(b) Foreigners who are contracted by a Singapore employer to be based overseas and rendered their employment services wholly outside Singapore for the whole calendar year; and
(c) Foreigners who has left the organisation where filing of Form IR21 (tax clearance) is required.
Source : Tax forms for employers (Inland Revenue Authority of Singapore)
To view the list of employees who have been included or excluded in the IR8A Form in BrioHR, you may follow the below steps:
1. Go to HR Lounge, and click on Payroll.
2. Select the Payroll Center.
3. At Quick Actions, click on the Payroll Documents button.
4. At Document type, click on IR8A.
5. Scroll down to the Employee IR8A Config section, and click on the Employee List button.
Tip :
1. Employees who have payslips, or have been included in the previous year's payroll, will be automatically included.
> If there are specific reasons for exclusion, the HR Admin must MANUALLY exclude those employees PRIOR to submission (by unticking the employee and clicking the "Save" button).
2. Employees who do not have IR8A data will be automatically excluded, and have their names greyed out from the list.
> If there are specific reasons to include the employee, the HR Admin must MANUALLY include those employees PRIOR to submission by selecting the employee from the "Employees > Select Employee" dropdown. After you have clicked "Recompute IR8A", ensure to verify the values are correct before clicking "Save".
If you require any further guidance, please reach out to our Support team via chat or email (support@briohr.com) for assistance.