Important things to take note of before proceeding with the submission process :
1. Ensure all information included in the IR8A form and appendices are accurate by the end of February for smooth submission before the deadline.
- Often, some adjustments are needed before you can complete the submission.
- You will need to review both company payroll information and employee data for IR8A and other relevant appendices.
- Therefore it is recommended that you start the process as early as possible.
2. The following information must be filled in correctly :
- Company Registration and Bank Account information at Company Payroll Settings
*especially email, phone, Organization ID, and CSN number information - Employees' Statutory Contribution information
3. The previous year's payroll must be completed until December, and you must ensure that all pay items have been added correctly before you proceed with the submission.
This article is divided into three (3) parts:
Part A: How to access the IR8A Form in BrioHR?
Part B: How to perform IRAS submission in BrioHR?
- Step 1: Select IRAS and Year
- Step 2: IR8A Form
- Step 3: Appendices
- Step 4: IRAS Submission
New feature! : Downloading IR8A Form in Excel Report
Here's a video you can refer to for the detailed steps on the IRAS Submission flow mentioned above:
PART A : HOW TO ACCESS THE IR8A FORM IN BRIOHR?
1. Go to HR Lounge > Payroll, select the correct payroll center.
2. At the Payroll Dashboard, go to Quick Actions and click on the Payroll Documents button.
PART B : HOW TO PERFORM IRAS SUBMISSION IN BRIOHR?
STEP 1: Select IRAS and Year
1. Ensure that you are in the correct payroll center.
2. At Document type, click on IRAS.
3. Confirm that the right Year of Assessment (2024) has been selected for the Payroll year ending 31 December 2023.
STEP 2: IR8A Form
1. Select IR8A (Main).
2. Click on the Generate IR8A for all employees button.
3. Click on the Employee List button to confirm that all employees have been excluded/included correctly in the IR8A.
Note :
Employees who have payslips, or have been included in the previous year's payroll from January to December 2023, will automatically be included.
If there are specific reasons for exclusion, the HR Admin must MANUALLY exclude those employees PRIOR to submission. [eg. Employee who is a Non-Singaporean or Permanent Resident who resigned in the year and has filed a tax clearance (IR21)]
4. In the Employee List, there might be some employees who are greyed out.
This happens because sometimes there is a new joiner/employee and the December 2023 payroll re-opened to include these employees in the payroll.
Please click the Generate IR8A button in the IR8A tab to generate the data for these employees if you wish to include the employees in the IR8A form.
5. Check that each of the employee's information has been filled in correctly by selecting the employees from the Employee dropdown list.
Note :
If any changes are made to the existing values, you MUST click on the Save button to capture the updated information.
Information to take note for this part: You may notice exclamation marks in the IR8A form at the relevant field if there is inconsistent data between the IR8A form and appendices.
This field is for appendices usage and it will be updated if there are appendices generated for the selected employee and data has been sent from the appendices to the IR8A form.
6. After clicking the Save button, you will be able to choose to save IR8A only or update the latest data from the relevant appendices: IR8S, Appendix 8A, or Appendix 8B.
Note:
- Save IR8A only: Saving the data in IR8A form only.
- Yes, save latest data: Capture the updated information from both IR8A form and the updated appendices to include them in the IR8A form.
STEP 3: Appendices
1. Select Appendix 8A, IR8S, or Appendix 8B tabs and fill in all the appendices which are applicable to the relevant employees.
Note :
The system will NOT auto-generate the values for appendices. The HR Admin must MANUALLY input this information. For descriptions of the different appendices, you may refer to the IRAS official website here.
2. Once you have checked all the information has been filled in correctly for EACH of the relevant appendices and employees, click on Save, then it will save and send to IR8A for EACH of the relevant employees.
3. Go back to the IR8A (Main) to check if there is any warning message like the screenshot below. If IR8A data is inconsistent with the appendices, there will be a warning message. You may click on it to check the details and make the necessary corrections.
STEP 4: IRAS submission
1. Click on the Proceed with IRAS AIS submission button.
2. Click Connect to IRAS
Note:
If you have been registered as the authorized Tax Agent of your company to perform the IRAS submissions, please be sure to toggle on the 'Submit as Tax Agent' before clicking on the Connect to IRAS. Below is a short guide on how to have it enabled.
Please also be informed of the API maintenance hours. During maintenance hours, you will not be able to perform any submissions.
3. Login to Singpass
4. Click Verify IR8A / Verify Appendix 8A / Verify IR8S / Verify Appendix 8B to check if there is any error.
Note:
You MUST verify for EACH of the relevant documents to submit and not just the IR8A Form. (i.e. IR8A Form and other applicable appendices - IR8S, Appendix 8A, Appendix 8B).
5. Ensure that you only receive submission warning messages (in orange text), if you encounter any submission error message (in red text) as per the screenshot below, you will need to make necessary corrections based on the details of the error message.
Error message: There are issues with the form's data and IRAS' portal will reject the submission.
Warning message: You may disregard the message if not applicable and you may proceed with submission.
6. Click on the Proceed with IRAS AIS submission button. There will be an IRAS AIS Submission Checklist appearing as per the screenshot below. Before submitting, check the employee details on each document carefully to ensure accuracy. Please take note AIS submission is a one-time process.
7. Click on the Submit IRAS documents button.
8. You will then see a success message (in blue text) as per the screenshot below. You may take a screenshot and copy the text for your reference.
Your IRAS Submission is complete once you have performed all of the above steps.
New feature: Downloading IR8A form in Excel Report.
We have a new feature to download the IR8A data in an Excel report, and you will be able to check the details from the file to identify if there are any errors.
The feature is useful when sometimes there is an issue with the list of employees, you will be able to see the error details in the file to make the necessary corrections.
Example of IR8A Excel Report: