TaxSavvySG

Including staff who left during the year

An employee resigned in May. Do we still report her income?

The situation

Yes. Employers report income for every employee paid during the calendar year, including those who left.

The law

  • Income Tax Act 1947: employer returns (IR8A, AIS): Employers report employees' income to IRAS by 1 March each year

What it means for you

If the leaver was a foreigner, IR21 tax clearance should already have been filed before departure. For local leavers, the AIS record lets IRAS auto-include the income in her return.

What to do

  1. List all employees paid in the year.
  2. Include leavers in AIS.
  3. Check IR21 for foreign leavers.
  4. Submit by 1 March.

We can do this for youEmployer year-end reporting: IR8A and AIS: SGD 300

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