Employers
| Due dates for filing |
Type of form
|
Due date for payment of tax
|
| Employers | ||
| 1 March | Form IR8A - Return of Employee's Remuneration | Not applicable |
| 1 March | Appendix 8A - Value of Benefits-in-Kind | Not applicable |
| 1 March | Appendix 8B - Details of Gains and Profits from Stock Options | Not applicable |
| 1 March | Form IR8S - Details of Employer's/Employee's Contributions to CPF or Other Approved Pension or Provident Fund |
Not applicable |
| 1 month before a non-resident employee ceases employment in Singapore (including posting to an overseas location) or plans to leave Singapore for more than 3 months | Form IR21 - Notification by Employer of an Employee's Cessation of Employment or Departure from Singapore | Withholding is required of any monies due to the employee from the day the employer is notified of the employee's intention to cease employment or when the employer decides to terminate the employment or post the employee to an overseas location |
| Within 30 days of such exercise, assignment, release or acquisition of any ESOP or ESOW | Form IR21A - Notification Of Gains From Stock Options (ESOP)/Other Share Ownership Plans (ESOW) Derived By Non-Resident Directors | Within the time frame stipulated in the notice of assessment |
| Before 31 July for transmission of employment income for the current year | Application for Participation in Auto-inclusion Scheme of Employment Income | Not applicable |