IR8A for income earned in 2026 is due 1 March 2027. If you paid anyone employment income in Singapore during 2026 — including directors who took a fee, part-timers, and a founder who put themselves on payroll — you have IR8A to file.
If you had 5 or more employees in 2026, received a notice to file, or were registered for AIS on or before 1 March 2026, you must file through the Auto-Inclusion Scheme (AIS).
The essentials
| What | IR8A — annual return of each employee's income |
| For | Income paid in calendar year 2026 (YA 2027) |
| Deadline | 1 March 2027; the submission window opens 1 February 2027 |
| Who must use AIS | Employers with 5 or more employees in 2026, employers who received a notice to file, and employers registered for AIS on or before 1 March 2026 |
| How | Submitted electronically on myTax Portal (Corppass login) |
| Penalty | Late filing can bring a fine of up to S$5,000 |
Who must file, and who must be on AIS
Everyone who paid employment income files IR8A — for every person employed at any point in the year, including staff who have since left. Salary, bonuses, allowances, director's fees, commissions, and the taxable value of benefits-in-kind all count.
When AIS is mandatory. IRAS makes AIS mandatory for employers who had 5 or more employees in 2026, received a notice to file employment income electronically, or were registered for AIS on or before 1 March 2026.
Under AIS, you do not need to give employees a Form IR8A: the income you file is included in their tax returns. Employers who are not in AIS give each employee their Form IR8A instead.
The supporting appendices
Depending on what you paid, IR8A may need appendices:
Appendix 8A
Benefits-in-kind: housing, car benefit, club memberships, and similar non-cash perks.
Appendix 8B
Gains from employee share options (ESOP) or share awards (ESOW), including gains that vest or are exercised after the employee has left.
File the appendix alongside IR8A for any employee it applies to.
How to submit, step by step
- 1Confirm you're on AIS. Log in to myTax Portal → Employer Services, or check for an IRAS notice sent to your company. With 5 or more employees in 2026, AIS is mandatory.
- 2Reconcile your payroll year. Match payroll against CPF submissions and bank-paid salary records. Pull a benefits-in-kind audit per employee for Appendix 8A, and ESOP/RSU records for Appendix 8B.
- 3Prepare your employee income records — as a file from AIS-enabled payroll software, or enter records manually for a small team.
- 4Validate before you submit. Run the file through IRAS's Validation and Submission Application (VSA), the free offline tool, to catch structural errors first.
- 5Submit via myTax Portal → Employers → Submit Employment Income Records. Log in with Corppass, upload or key in the data, review each record, and confirm.
- 6Keep the acknowledgement number IRAS issues — you'll want it for audit and records.
Submit in February, not on 1 March. The window opens on 1 February 2027; filing early leaves time to fix any record IRAS rejects before the deadline.
Where MassAdmin fits
MassAdmin generates IR8A working figures for each employee, with Appendix 8A and 8B, from the same workspace as your pay runs. It does not create an AIS file or submit to IRAS, and it doesn't cover overseas income, director's fee splits, gratuity or Section 45 withholding.
You file on myTax Portal by 1 March 2027 for 2026 income, then mark each form submitted in the app.
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Sources
- Source: IRAS, Auto-Inclusion Scheme (updated 20 August 2026). Checked 10 October 2026.
This guide is for general information only and does not constitute legal or financial advice.
Related
- CPF contribution rates 2026
- GST F5 filing guide
- GST InvoiceNow deadlines
- Singapore SME compliance calendar 2026 — every payroll & tax deadline in one place
Questions
What's the deadline for IR8A?
1 March 2027 for income earned in 2026.
Do I have to use AIS?
AIS is mandatory if you had 5 or more employees in 2026, received a notice to file employment income electronically, or were registered for AIS on or before 1 March 2026. If none of these applies, you give each employee their Form IR8A instead.
What are the penalties for late or wrong filing?
Late filing can bring a fine of up to S$5,000. Errors also flow into your employees' pre-filled tax returns, because the income you file is included in them.
Do employees still get a paper IR8A under AIS?
No. Under AIS you do not need to give employees a Form IR8A; the income you file is included in their tax returns.
When does the submission window open?
The submission window for 2026 income opens on 1 February 2027. Filing early in February leaves time to fix any record IRAS rejects.