The Inland Revenue Authority of Singapore (IRAS) has formally issued the annual Section 68(2) Notice to Employers for the Year of Assessment 2025. Published in the Government Gazette on 20 June 2025, this notice mandates all employers operating in Singapore, including non-resident employers, to submit prescribed returns detailing employment income paid during the 2025 calendar year.
Key Filing Requirements:
- Scope of Reporting: Employers must file returns (specifically Form IR8A, Appendix 8A, and Appendix 8B) for the following classes of individuals employed in Singapore at any time during 2025:
- Full-time resident employees
- Part-time resident employees
- Non-resident employees (including overseas-based staff rendering services in Singapore)
- Company directors (resident and non-resident)
- Board Members receiving Board/Committee fees
- Pensioners
- Former employees who received income in 2025 (e.g., gains from stock options exercised after departure).
- Electronic Filing Mandate: Employers meeting either of the following criteria must file electronically via the Auto-Inclusion Scheme (AIS):
- Employed 5 or more staff for the entire year ending 31 December 2025.
- Received an explicit “Notice to File Employment Income Of Employees Electronically” from IRAS.
- Note: Employers required to file electronically must be registered for the AIS.
- Non-Resident Employee Reporting Clarification: Income already declared for non-resident employees via Form IR21 (the tax clearance form) should be excluded from Form IR8A. Employers are exempt from filing Form IR8A for non-resident employees if:
- Form IR21 was filed for the employee, and
- The employee had only the employment income declared on that IR21 during 2025.
Definition of Tax Residency for Reporting Purposes:
The Notice reiterates the definition of a Singapore tax resident relevant to filing obligations:
- An individual is resident if they resided in Singapore during the preceding calendar year (2024), with any absences being temporary.
- An individual is also considered a tax resident if physically present or exercising employment (excluding directorship) in Singapore for 183 days or more during the preceding calendar year (2024).
Compliance Deadline:
While the Notice itself is published, employers should anticipate the standard filing deadline, typically 1 March 2026, for submitting these employment income details for the 2025 year. Exact deadlines will be confirmed in subsequent IRAS communications and the AIS system.
Employers should review the Notice, identify all reportable employees based on the specified classes and residency definitions, ensure readiness for electronic filing if mandated, and prepare to submit the required forms (IR8A, Appendix 8A, Appendix 8B) by the relevant deadline. Registration for the Auto-Inclusion Scheme is essential for mandated e-filers.
Source: The Government Gazette, 20 June 2025.