The Inland Revenue Authority of Singapore (IRAS) has announced the availability of the essential Year of Assessment (YA) 2026 employer reporting forms on its official website as of today.
Employers are required to utilise these forms for reporting their employees’ remuneration earned in the calendar year 2025 (1 January to 31 December 2025), which corresponds to YA 2026.
The following documents are now accessible for download and preparation:
- Return of Employee’s Remuneration (Form IR8A): For the reporting period ended 31 December 2025 (YA 2026).
- Value of Benefits-in-Kind (Appendix 8A): For the reporting period ended 31 December 2025 (YA 2026).
- Details of Gains and Profits from Stock Options (Appendix 8B): For the reporting period ended 31 December 2025 (YA 2026).
Key Considerations for Employers:
- These forms are mandatory for employers to declare employee earnings, benefits-in-kind, and gains from stock options.
- Submission to IRAS is typically required electronically by 1 July 2026 for YA 2026 reporting.
- Employers should begin collating the necessary employee remuneration data for the year ended 31 December 2025 immediately to ensure timely and accurate filing.
Source: IRAS, 18 June 2025.