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IRAS Lodgement Report - Payroll Web Platform

Overview

The Inland Revenue Authority of Singapore (IRAS) Lodgement report allows you to generate, download, edit and publish annual income details for your employees. You must report employee income information to the Inland Revenue Authority of Singapore (IRAS) by the 1st of March each year for the previous year.

Employers with four or more employees must submit this information electronically via the Auto Inclusion Scheme (AIS). Employers with less than five employees, are currently able to provide their employees with a paper version of the forms. If paper versions are provided, employees are required to log into their tax portal and report the income information to the IRAS.

Firstly, to lodge electronically via the Auto Inclusion Scheme (AIS) businesses must register, and the appropriate digital services must be enabled within CorpPass. Any authorised users must be configured correctly for the submission to be successful. Next, it is a good idea to check your IRAS Settings and see if they are current and update to date.

Availability

Payroll Plan:   Standard   Premium

Getting started

The below premise will walk you through how to create your IRAS Lodgement report.

Create your IRAS Lodgement report
  1. Log into your Employment Hero Payroll platform.
  2. Click the  Report menu.
  3. Navigate to the IRAS Reporting section.
  4. Click the IRAS Lodgement button. IRAS_lodgement__1_.jpg
  5. You can filter the report via the following ways:
    • Basis period.
    • Employing entity.
    • Employee Default Location.
    • Employee.
    • Status:
      • Unpublished.
      • Published.
      • Lodged.
      • Amendment Required
  6. Once you have set the above filters, click the Run Report button. IRAS_lodgement__2_.jpg

    Helpful Hint

    Example text Once you have run the report, there are certain ways to treat the data.

    • If there have been changes to the data since publishing forms/lodging, we will show that actioned needs taking by highlighting the employee row in red.
    • Where the forms have previously been published or lodged, you will need to re-generate and publish (at employee level) or lodge an amendment to refresh the data and submit any differences. Once you have re-generated or lodged the amendment, re-run the report to see the updated data on screen; the text will no longer display in red.
  7. Click the Actions button.
  8. Choose from the following actions:
    • Publish.
    • Publish forms and send notifications.
    • Un-publish forms.
    • Send notifications.
    • Lodge.
    • Generate forms.
    • Publish.
    • Un-publish.
    • Lodge amendment.
    • Re-send notification.
    • Re-generate.
    • Edit.

    Helpful Hint

    Once you click the Edit button for that specific employee, a side panel will show. With this option you can edit the following compensation for loss of office data :

    • Approval obtained from IRAS (required).
    • Date of Approval, required if date of Approval Obtained from IRAS has the yes option selected.
    • Reason for payment.
    • Length of service within the company/group. By default, the platform will fill this up for you based on the employee's start date till end date.
    • Basis for arriving at the payment.

    While with your retirement benefits you can edit the fund name.

    Actions_2.jpg

Maintain

The below premise will walk you through how to download your IRAS Lodgement report.

Download the report
  1. Log into your Employment Hero Payroll platform.
  2. Click the  Report menu.
  3. Navigate to the IRAS Reporting section.
  4. Click the IRAS Lodgement button. IRAS_lodgement__1_.jpg
  5. You can filter the report via the following ways:
    • Basis period.
    • Employing entity.
    • Employee Default Location.
    • Employee.
    • Status:
      • Unpublished.
      • Published.
      • Lodged.
      • Amendment Required
  6. Once you have set the above filters, click the Run Report button. IRAS_lodgement__2_.jpg

    Helpful Hint

    Example text Once you have run the report, there are certain ways to treat the data.

    • If there have been changes to the data since publishing forms/lodging, we will show that actioned needs taking by highlighting the employee row in red.
    • Where the forms have previously been published or lodged, you will need to re-generate and publish (at employee level) or lodge an amendment to refresh the data and submit any differences. Once you have re-generated or lodged the amendment, re-run the report to see the updated data on screen; the text will no longer display in red.
  7. Once you have set the above filters, click the Run Report button.
  8. Click the Download button.
  9. Click either the Excel or Download PDF buttons.

    Helpful Hint

    The Download PDF button only works for records which have not been submitted via IRAS electronic submissions for the tax year. The download button exists for admins to check the records or record keep before they submit their original electronic records to IRAS. If you wish to re-download the PDF, you can return to the employee profile to download them.

    download__1_.jpg

Further information

What IRAS forms does the platform produce?

The platform produces the following forms as part of the IRAS Lodgement process:

  • IR8A: Contains compensation data for the basis period.
  • Appendix 8A: Contains benefit in kind/other income data for the basis period.
  • Appendix 8B: Contains employee share plan data for the basis period.
  • IR8S: Contains voluntary employer CPF contributions data for the basis period.

You can find more information on the IRAS website in relation to the forms.

Helpful Hint

Once you publish the forms on the IRAS lodgement screen, they will be available to employees within their IRAS Forms page in their employee file.

How do I lodge an amendment

There are two ways to view required amendments:

  1. If running a report with no status filter, the submissions will show as either black or red. A black one needs no action; while if a name shows in red and has already been lodged to IRAS, it needs a review or amendment.
  2. Alternatively, you can choose to view a report that exclusively shows you entries that require amendments.
    1. Select the Amendment Required option from the Status drop-down.
    2. Navigate to a red entry on your page.
    3. Click the Actions button.
    4. Click the Lodge Amendment button.amendment.jpeg
    5. You will now see the Amendment screen with the amendment income to be submitted to the IRAS; click the Confirm button to lodge the amendment.  confirm.jpeg
Explanation of each lodgement action
Publish Clicking this option will make the forms available for employees within their employee portal and WorkZone.
Publish forms and send notifications Clicking this option will make the forms available for employees within their employee portal and WorkZone and notify the employee to let them know they are available. You can check each employee's notification settings by going to their Employee file Pay Run Defaults page, or by running an Employee details report and filtering it by the Notification option.
Un-publish forms Will remove the forms from the employee portal and WorkZone for the selected employees.
Send notifications Selecting this option will send an email notification to all employees with a published IRAS form. We will not include employees who have already received a notification. If you need to resend the notification to an employee who has already received a notification, you can do so by clicking the Action button that appears next to their record in the list.
Lodge

Clicking this option will submit data electronically to the IRAS for the selected employees. Please note, once processed, any changes you make to your employees data will mean you to need to re-lodge it as an amendment to the IRAS. If you have not enabled electronic submission, this option will not be available.

To lodge data electronically, the following process occurs:

  1. We will send the data to IRAS to validate the files; hower, we do not lodge the data at this point,  just validated.
  2. If there are errors or warnings, we will display them on your screen. You must correct the errors before continuing with the lodgement; however, you do not need to correct any warnings. 
  3. If there are no errors, the platform makes a request to CorpPass, where they will redirect you to the SingPass log-in page.
  4. Log into CorpPass with your Singpass login details or the SingPass app.
  5. Once logged into CorpPass, give Employment Hero permission to transact on your behalf to submit the income information.
  6. Once you select the Allow option you, we will redirect you back to the IRAS Lodgement screen to confirm the submission has been successful. We will display the IRAS submission number and lodgement details for your records.
Generate forms

Generate and download the forms for the selected employees. If you have already published the form, the data displayed will be the data stored at the time of publishing.

To refresh the data, you will need to re-generate the form at the employee level. Please note that generating these forms will not submit the data automatically to the IRAS. Employers are not required to submit these hard copy forms to the IRAS, but they must be provided to employees by the 1st March each year.

Employees are responsible for reporting the earnings data into their tax portal if you as the employer have not registered for the AIS. The option will not be available if you have enabled electronic submission. 

The above actions will apply to all employees who you selected. The actions at the individual employee level may be slightly different based upon the actions that have already been completed.

Publish

Clicking this option will make the forms available to the employee. The publish option will only be available if you have previously generated and/or ldoged the forms.

Un-publish

 The un-publish option will display once you publish a form.

Lodge amendment

The lodge amendment option will display at the employee level once you have lodged the form. It only applies if you have enabled the Electronic Submission option. You can only mark amendments completed for a single employee at a time.

Re-send notification

The re-send notification option will display once you have sent out a notification.

Re-generate

The re-generate option will display once you have published a form. Re-generate will un-publish the form and refresh the data from the time of generation/publishing. It only applies if the enabled the Electronic Submission option.

Edit

You can only select this option for employees who you have paid in the following pay categories during the basis period :

    • Compensation for loss of office.
    • Retirement Benefits (Amount accrued up to 31 Dec 1992).
    • Retirement Benefits (Amount accrued from 1993).
Explanation on the report columns
Employee Identity number Employee's Identity number as entered into the Statutory details tab.
Employee name Employee's full name entered into the employee details section. We do not use the preferred name.
Employing entity The name of the employing entity you linked to the employee. If you linked an employee to multiple employing entities during the year, there will be multiple records displayed in the report; i.e., a record for the earnings associated with each employing entity. The field only displays if you set up employing entities for the business.
Salary Salary is the sum of earnings associated with the gross salary, fees, leave pay, wages, and overtime payment classification for the year. Except for lump sum payments, retirement benefits, and compensation for loss of office earnings. It includes earnings added into opening balances and/or pay runs.
Bonus Bonus is the sum of all earnings associated with the bonus payment classification for the year. It includes earnings added into opening balances and/or pay runs.
Directors fees Directors fees is the sum of all earnings associated with the directors fees payment classification for the year. It includes earnings added into opening balances and/or pay runs.
Allowances Allowances is the sum of earnings associated with the allowance (transport), allowance (other), and allowance (entertainment) payment classifications for the year. It includes earnings added into opening balances and/or pay runs.
Gross commission Gross commissions are the sum of all earnings associated with the commission payment classification for the year. It includes earnings added into opening balances and/or pay runs.
Pension Pension is the sum of all earnings associated with the pension's payment classification for the year. It includes earnings added into opening balances and/or pay runs.
Lump sum payment Lump sum payment is the sum of all earnings associated with the termination payment categories for the year. Except for retirement benefits and compensation for loss of office earnings, as they are reported separately. It includes earnings added into opening balances and/or pay runs.
Excess employer contribution Excess employer contribution is the sum of voluntary employer CPF and MediSave contributions for the year. It includes earnings added into opening balances and/or pay runs. If there are values in this column, we will produce the IR8S form for the employee.
Gains from share plans Gains from share plans is the sum of total gains associated with employee share plans for the year. We do not include negative earning values. If there are values in this column, we will create the Appendix 8B form for the employee. We always associate the gains from share plans with the current employing entity for the employee, i.e., as at the generation date.
Value of benefits in kind

Value of benefits in kind is the sum of all benefits in kind values added for the year, except for the place of residence. The taxable value of a place of residence is the value included in the benefits in kind calculation. You would base the formula to obtain the taxable value of a place of residence either based on the value of the residence and furnished status or the value of rent for the place of residence.

Deductions

Deductions are the sum of mandatory employee CPF payments; donation deductions, MBMF contributions, both Mosque building and religious education, and Mendaki, and life insurance premiums deducted from earnings for the year. It includes earnings added into opening balances and/or pay runs.

Compensation for loss of office

Compensation for loss of office is the sum of all earnings associated with the compensation for loss of office termination payment category for the year. It includes earnings added into opening balances and/or pay runs.

Retirement benefits up to 31 Dec 1992

Retirement benefits up to the 31st of December 1992 is the sum of all earnings associated with the retirement benefits up to the 31st of December 1992 termination payment category for the year. It includes earnings added into opening balances and/or pay runs.

Retirement benefits from 1993

Retirement benefits from 1993 is the sum of all earnings associated with the retirement benefits from 1993 termination payment category for the year. It includes earnings added into opening balances and/or pay runs.

Contributions outside Singapore without tax concession

Contributions outside Singapore without tax concession is the value of contributions without tax concession added into the income from overseas employment/pension fund tab within the Other Income/Benefits.

Contributions outside Singapore with tax concession

Contributions outside Singapore with tax concession is the value of contributions with tax concession added into the income from overseas employment/pension fund tab within Other Income/Benefits.

Remission

Remission is the amount of income value added into the income from overseas employment/pension fund tab within Other Income/Benefits.

Exempt income

Exempt income is the 'exempt income' value added into the income from overseas employment/pension fund tab within Other Income/Benefits.

Status

The status column shows the status of the employee data for the selected basis period. For electronic submission businesses, we will display the submission number when you hover your cursor over the status. It is optional and the options are:

  • Unpublished: You have generated the forms, but you have not published and made them available to the employee.
  • Published: You have generated and/or published the forms and published and are now available to employees through the self-service portal or WorkZone app.
  • Lodged: You have lodged the data electronically to the IRAS, but you have not published the forms to the employee.
  • Amendment Required.
Explanation on how to calculate the taxable value of a place of residence
Place of residence

Taxable value of place of residence = value of premises plus the value of furniture and fittings. Where you have partially furnished premises, the value of furniture and fittings is = 40 % of the value of the premise. Where you have a fully furnished premise, the value of furniture, and fittings is = 50% of value of premises

For example, the value of a fully furnished premises is $50,000. The taxable value of the pace of residence will be $50,000 + $25,000 = $75,000. You would include the $75,000  in the benefits in kind value.

Whereas the taxable value of the place of residence = rent paid by employer for period - total rent paid by employee. For example, the employer paid $35,000 rent, and the employee paid $5,000 rent; the taxable value of place of residence will be $35,000 - S5,000 = $30,000. You would include the $30,000 in your benefits in kind value.

Hotel accommodation

The taxable value of hotel accommodation is the value included in the benefits in kind calculation for IRAS forms. The formula to obtain the taxable value of hotel accommodation is the actual cost of hotel accommodation/serviced apartment within hotel building minus Amount paid by employee

For example, the employer paid $25,000 and the employee paid $15,000. You would take the $15,000 away from the $25,000 to get the taxable amount, being $10,000. You would include the $10,000 in your benefits in kind value.

Helpful Hint

The platform completes these calculations using the values provided in the benefits in kind page. The examples and breakdown provided to explain how you calculate your values. If there is a value in the value of benefits in kind column, the platform will produce the Appendix 8A form for the employee. We always associated the benefits in kind values with the current employing entity for the employee, i.e., as at the generation date.

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