What is the difference between IR8A and IR21?

When to File the Form IR8A

As an employer, you are required to complete a Form IR8A and Appendix 8A / Appendix 8B / Form IR8S (if
applicable) to report the remuneration for the following employees:

(a) Full-time resident employee;
(b) Part-time resident employee;
(c) Non-resident employees including those who are based overseas and are required to render service in Singapore
during the year (exclude details of employment income where clearance has been filed);
(d) Company director (including a non-resident director);
(e) Board Member receiving Board/Committee Member fees;
(f) Pensioner; and
(g) Employee who has left the organisation but was in receipt of income in 2021 (e.g. stock options gains).

Exclude:
(a) Foreigners posted overseas after clearance has been filed (i.e. Form IR21) and did not render any employment
service in Singapore for the rest of the calendar year;
(b) Foreigners who are contracted by a Singapore employer to be based overseas and rendered their employment
services wholly outside Singapore for the whole calendar year; and
(c) Foreigners who have left the organisation where the filing of Form IR21 is required.

When to File the Form IR21

If tax clearance is required for your employee, you must file the Form IR21 at least one month before:

1. The employee ceases to work for you in Singapore;
2. The employee starts an overseas posting; or
3. The employee leaves Singapore for any period exceeding three months.