IRAS submission commences on 6th January 2025. You can process the income tax in EasyPay first once you have completed your December payroll. Once IRAS has enabled the submission, you can start submitting to IRAS.
Employers are required by law (S68(2) of the Income Tax Act) to submit an IRAS file to IRAS by the 1st of March each year.
Please follow the steps below to process Income Tax for Singapore:
Note: Steps 6 to 8 are optional, based on a case-by-case basis.
Go to the Payroll module and click Income Tax.
Under the Process tab, click the process preparation checklist.
Refer to the excluded resigned foreign worker in my IR8A before proceeding to the next steps.
Click the Process tab, and click Income Tax. Click Ready to Proceed, then click Next until Finish. Ensure to check all the steps and process A8A or A8B if your employee has a benefit in-kind or stock options exercised in the year.
Click the Review tab, Tax Report, and Preview to check the tax report.
Ensure to enter all your taxable income that is not processed in your payroll into your IR8A.
If you need to edit gross salary for rejoin employees, refer to edit Gross Salary. Refer to edit CPF for employees' CPF who are not tallied with IR8A.
If you need to enter CPF refund information, refer to update CPF refund.
For employees who are posted overseas, refer to declare income for overseas posting.
Click the Generate tab, and click IRAS Direct File Submission.
The file type consists of the current IR8A, A8A, and A8B in one submission. you do not need to submit file by files separately.
This year, you do not need to submit IR8S if you have excess CPF. But if you have excess CPF, you still need to enter the CPF refund information in the IR8S Section C. (Doing so will remove the employer excess CPF from the IR8A)
Click Validate to check for errors.
If there are no errors, click Direct Submit, and if you receive a message 'Are you sure to submit', click Yes.
Log in to Corp Pass and click Allowed.
If you receive a warning message, click the button at the bottom right, Proceed to Submit to IRAS.
Log in to Corp Pass and click Allowed. Refer to the submit IRAS file video for more details.
IRAS will email you about your successful submission. You can check in the IRAS portal if your submission is successful.
Contact sales if you have any inquiries about the income tax training.