15 March 2021
AIS Amendment Employment Income Submission Deadline: 31 March 2021
Employers who submitted the employment income information of their employees to IRAS electronically and found errors in the submission need to submit amendment files to IRAS. On such an occasion, employers need to submit the amendment by 31 March 2021.
When amendment is required
Submission of amendment files is only necessary if there are:
- errors in employee ID (Identity Number)
- wrong fields were filled in and incorrect amounts submitted
Amendment is not needed for changes to employees’ personal particulars such as date of birth, address, nationality, etc. If this happens, email the correct details with the affected employee’s ID numbers through myTax Mail by IRAS.
Which amendment file required
The kind of file, namely IR8A, IR8S, Appendix 8A or Appendix 8B employers need to prepare depends on the amendment to make.
Here are the files needed for amendment for the following commonly encountered errors.
Common Error 1: Under or over declaration of salary and bonus
Actual salary = $ 36,000
Submitted salary = $30,000
You should submit 1 Amendment IR8A record. Only the difference amount ($6,000) is input at Salary field.
Actual bonus= $6,000
Submitted bonus = $9,000
You should submit 1 Amendment IR8A record. Only the difference amount (-$3,000) is input at Bonus field.
Common Error 2: Incorrect ID number
Actual ID number: S9876543J
Submitted ID number: S8976543J
You should submit 2 records. 1 amendment record for S897543J with all negative amounts to nullify all the forms submitted. Another 1 new original employment income declaration record for S9876543J.
Common Error 3: Oversight filing for an employee
Actual total number of employees: 20
Submitted total number of employees: 19
You should submit 1 new original employment income declaration for the employee that has been omitted.
Common Error 4: Oversight filing for benefits-in-kind
- Submitted record: Only IR8A was submitted. No Appendix 8A had been filed for a gift of value exceeding $200.
You should submit 1 Original Appendix 8A record with the amount filled in at j. Other non-monetary benefits which do not fall within the above items.
- Submitted record: Only Appendix 8A had been filed for a gift of value exceeding $200. The value was not filled in d9) Value of Benefits-in-kind of IR8A record.
You should submit 1 Amendment IR8A record with the amount filled in at d9) Value of Benefits-in-kind of IR8A record.
- Submitted record: Gift of the value exceeding $200 was completely omitted in the filing for both IR8A and Appendix 8A records
You should submit 1 Amendment IR8A record with the amount filled in at d9) Value of Benefits-in-kind of IR8A record.
You should submit 1 Original Appendix 8A record with the amount filled in at j. Other non-monetary benefits which do not fall within the above items.
How to submit amendment files
If you are NOT using a compatible payroll software, you can prepare and submit the records at myTax Portal or through the offline application by IRAS.
On the other hand, if you are using a compatible payroll software, such as WhyzeHR, you can validate and submit the amendment file directly through your payroll software.
Additionally, if you have already submitted Form IR8A and you only need to submit Appendix 8A, Appendix 8B or Form IR8S, you can only submit them using the offline application by IRAS.
You can find more information about amendment of the submitted employment tax through the following link.
https://www.iras.gov.sg/irashome/Businesses/Employers/Auto-Inclusion-Scheme--AIS-/Amendments-to-Submitted-Information/
WhyzeHR HR & Payroll software streamlines the income tax filing process as both Income Tax and Payroll modules are integrated seamlessly. With a few clicks of buttons, employees’ income details will be captured automatically and apply to the relevant tax form.
Contact us (6838 0161) to find out how WhyzeHR HR & Payroll system can help you in your employee income tax filing and amendment or email your enquiry to enquiry@whyze.com.sg