1. Introduction. b. For NRIC s check digit, it must be in alphabet. eg A to Z.

Transcription

1 1. Introduction The purpose of this specification is to assist developers of Payroll vendors or In-house System on how to prepare the employees IR8A, IR8S, Appendix 8A (A8A) and Appendix 8B (A8B) to be uploaded into Provident And Tax (PAT) system. When these files have been uploaded successfully, the user could send it electronically to Inland Revenue Authority of Singapore (IRAS) Users of this File Specification will need to format the employees IR8A, IR8S, Appendix 8A and Appendix 8B data into 4 individual ASCII files. The ASCII file format is CRLF bytes per line. Each line begins with a Segment. Users will need to specify all the Segments starting from UNB onwards all the way to RES exclusively. This specification will provide you with the Overview Structure of each message (IR8A, IR8S, A8A, A8B) followed by the Detail Structure and sample of each message. Note: a. The messages uploaded into the PAT System will be validated. If an error occurs, it will reject that message. Please ensure that when you created the upload files, where validation is concerned, please put it in place. b. For NRIC s check digit, it must be in alphabet. eg A to Z. c. Please ensure that the upload files created do not contain non-ascii characters, extended ASCII characters, and the following ASCII characters: ^[]`{}!~<>?=;:" d. In general, negative values are not acceptable in Original batches. However, there are several fields in the Appendix 8B form that can accept negative values, even in Original batches. An example of such exceptions is Gross Amount Qualifying for Tax Exempt under EESOP field. Please refer to A8B section for details on these exceptions. e. Inapplicable Segments 1. RFF segments RFF segments can only accept pre-determined values specified in the file specification. Users are to choose one of the acceptable values, in general one of which corresponds to Not Applicable value. RFF segments can only be blank if they are specified to accept Blank as Not Applicable. e.g. IR8A, Employee income tax borne by employer indicator (RFF AWS) accepts the value N as Not Applicable IR8S, Approval obtained from CPFB to make full contribution (RFF AWE) can be blank if it is Not Applicable 2. MOA segments MOA segments can only accept numeric values and they cannot be blank. If any of MOA segments is Not Applicable, users can enter the value 0 (zero), unless otherwise stated. Please take note that there are some MOA segments that cannot accept 0 (zero). e.g. IR8A, If Bonus is not applicable, please enter MOA 3690 A8B, If Exercise Price of Stock Option in Section A is not applicable, please enter MOA 3000 Singapore Network Services Pte Ltd 31 Science Park Road, SNS Hub, Singapore , Main: (65) , Fax: (65) , Page i

2 A8B, Market Value at Time of Exercise of Stock Option in Section A, B, and C (MOA 301, 313, and 333, respectively) cannot accept 0 (zero) A8B, Market Value at Time of Stock Option Grant in Section B and C (MOA 312 and 332, respectively) cannot accept 0 (zero) 3. QTY segments QTY segments can only accept numeric values and they cannot be blank. If any of QTY segments is Not Applicable, users can enter the value 0 (zero), unless otherwise stated. Please take note that there are some QTY segments that cannot accept 0 (zero). e.g. A8A, If No. of days is not applicable, please enter QTY 3000 A8A, If No. of Computer is not applicable, please enter QTY 3180 A8B, Number of Shares Acquired in Section A, B, and C (QTY 500, 510, and 520, respectively) cannot accept 0 (zero) 4. DTM segments Generally, users can leave DTM segments blank if they are not applicable, unless otherwise stated. Please take note that there are some DTM segments that cannot be blank. e.g. IR8A, Date of declaration of bonus (DTM 161) can be blank if it is not applicable A8A, Occupation from date (DTM 600) can be blank if it is not applicable IR8A, Basis year (DTM 441) is mandatory and cannot be blank A8B, Date of Exercise of Stock Option in Section B (DTM 411) is mandatory and cannot be blank f. This file specification is valid for year of assessment 2007 onwards. Singapore Network Services Pte Ltd 31 Science Park Road, SNS Hub, Singapore , Main: (65) , Fax: (65) , Page ii

3 2a. Overview Structure of IR8A Basically, this file structure consists of the following segments :- NOTE : * : If it is not applicable, just specify the Segment and put the value as 0. Eg Insurance MOA 67 0 Director s Fee MOA 3400 ** : If it is not applicable, just specify the Segment and leave the value as blank. Eg. Date of declaration of bonus DTM 161 Name of fund for retirement FTX AEV Levels Segment Max. Repeat Status Description Header UNB 1 Mandatory Message Title UNH 1 Mandatory Message Header UNH BGM 1 Mandatory Beginning of Message RFF 5 Mandatory Header Information Indicators DTM 2 Mandatory Header Information - Dates NAD 1 Mandatory Employer s Information COM 1 Mandatory Employer s Contact No. Details (max. = 9999) LIN 1 Mandatory Line No. denoting the occurrence of Employee RFF 16 Mandatory Details Information Indicators NAD 1 Mandatory Employee s Information MOA 27 Mandatory * Monetary Amounts DTM 11 Mandatory ** Details Information Dates FTX 2 Mandatory ** Details Information Further Details / Remarks Trailer RFF 2 Mandatory Trailer Information Indicators MOA 12 Mandatory * Trailer Information Total Monetary Amounts Security Result RES 1 Mandatory Security Results 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8A - 1

4 2b. Detail Structure of IR8A This section will be used to generate the IR8A (message type is IREERN) interface structure. Note: The following sequence has to be coded accordingly. Unspecified position should be filled with spaces. All amount fields are left-aligned. Symbol Used: * represents user defined. occ refers to occurrence Eg. 1 st occ means first occurrence 2 nd occ means second occurrence 2b.1 Header 1. Segment Type UNB UNB Segment Type IR8A Application Reference 2. Segment Type UNH UNH Segment Type IREERN Message Type Message Version Number. 3. Segment Type BGM BGM Segment Type Document Code 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8A - 2

5 4. Segment Type RFF RFF Segment Type st occ: AWJ 1 st occ: Record Type 2 nd occ: AWK 2 nd occ: Source 3 rd occ: AWL 3 rd occ: Type of Payment 4 th occ: AWM 4 th occ: Payer s ID Type 5 th occ: AWZ 5 th occ: Record Indicator st occ: 0 1 st occ: Header 2 nd occ:* 2 nd occ: 1=Mindef, 4=Govt Dept, 5=Statutory Boards, 6=Private Sector, 9=Others 3 rd occ: 08 3 rd occ: Salaried Data 4 th occ: * 4 th occ: 7=ROB, 8=ROC, A=ASGD, I = ITR, C=CRN, M=MCST, G=GSTN 5 th occ: O 5 th occ: O=Original 5. Segment Type DTM DTM Segment Type st occ: st occ: Basis Year 2 nd occ: nd occ: Batch Date st occ: 4 1 st occ: * 1 st occ: Basis Year (CCYY e.g. 2006) Basis Year: 4 years, inclusive of 1 current & 1 advance. For example, if the system date is 2007, then the possible basis year that you can enter is 2004, 2005, 2006 or nd occ: 8 2 nd occ: * 2 nd occ: Date of Creation (CCYYMMDD eg ) Date of Creation cannot be greater than the system date, i.e. it cannot be a future date. 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8A - 3

6 st occ: 602 Date Code 2 nd occ: Segment Type NAD NAD Segment Type SE Employer Code * Payer s ID No. Ensure that this no. is a valid no. For example, if the Payer s ID Type is ROB then this no. must be a valid ROB no. (refer to no. 4, segment type is RFF, qualifier is AWM, position 9-10) * Name of authorized person * Designation of authorized person * Name of Employer line * Name of Employer line * of authorized person * Name of Division/Branch 7. Segment Type COM COM Segment Type * Telephone Number 2b.2 Details 8. Segment Type LIN LIN Segment Type * Occurrence of Employees Numeric only Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8A - 4

7 9. Segment Type RFF RFF Segment Type st occ: AWJ 2 nd occ: AWM 3 rd occ: AWO Rec type Payee's ID type Nationality Code 4 th occ: AWP Sex 5 th occ: AWQ Benefits-in-kind indicator 6 th occ: AWR Section 45 applicable indicator 7 th occ: AWS Employee income tax borne by employer indicator 8 th occ: AWT Gratuity/payment in lieu of notice/ex-gratia indicator 9 th occ: AWU Compensation/Retrenchment benefits indicator 10 th occ: AWV Cessation Provisions indicator 11 th occ: AWW Form IR8S indicator 12 th occ: AWX Gross Commission indicator 13 th occ: AWB Address Type indicator 14 th occ: AWC Exempt/Remission Income Indicator 15 th occ: AWD 16 th occ: AWE Approval obtained from IRAS Name of bank st occ:1 1 st occ: Detail Note:- 1 st occ till 16 th occ. It can be blank only when applicable for e.g. the 12 th occ, 15 th occ and 16 th occ. 2 nd occ:* 2 nd occ: 1=NRIC 2=FIN 3=Immigration File Ref No 4=Work Permit No 5=Malaysian I/C 6=Passport No Note:- 2 nd occ If ID Type (RFF AWM)=5 (i.e. Malaysian I/C) or 6 (i.e. Passport No), Employee s designation (refer to no. 10, segment type is NAD PE, position 50-79) must be DIRECTOR or its variations, i.e. it must contain the word DIRECTOR. 3 rd occ:* 3 rd occ: Refer to validation on Nationality Code Note:- 3 rd occ : Nationality Code Please see the complete list of nationality code in Annex A 300=Permanent Resident 301=Singapore Citizen 303=Indonesian 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8A - 5

8 4 th occ:* 4 th occ: F=Female, M=Male 304=Malaysian 305=Filipino 306=Thai 331=Japanese 334=Taiwanese 336=Chinese (China) 110=British 503=American 701=Australian 705=New Zealander 999=Others 5 th occ:* 5 th occ: Y=Benefits-in-kind received N=No benefits-in-kind Note:- 5 th occ : If 5 th occ is Y, it means that user will be sending the A8A form to IRAS. Ensure that the Value of benefits-in-kind amount (refer to no.11, segment type MOA, qualifier 351, position 9-21) is not equal to zero. 6 th occ:* 6 th occ: Y=S45 applicable, N=S45 not applicable 7 th occ:* 7 th occ: F = Tax fully borne by employer on employment income only P = Tax partially borne by employer on certain employment income items H = A fixed amount of income tax liability borne by employee N = Not applicable 8 th occ:* 8 th occ: Y=Gratuity/payment in lieu of notice/ex-gratia paid, N=No Gratuity/payment in lieu of notice/exgratia paid Note: - 7 th occ : If 7 th occ is P, then you must ensure that: (a) Amount of employment Income for which the tax is borne by employer (refer to no.11, segment type MOA, qualifier 371, position 9-17) is not equal to zero. If 7 th occ is H, then you must ensure that: (b) Fixed Amount of Income tax liability for which tax borne by employee (refer to no.11, segment type MOA, qualifier 372, position 9-17) is not equal to zero. Note:- 8 th occ : If 8 th occ is Y then you must ensure that: Gratuity/Notice-in-lieu/Ex-gratia (refer to no. 11, segment type MOA, qualifier 345, position 9-21) is not equal to zero. 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8A - 6

9 9 th occ:* 9 th occ: Y=Compensation/Retrenchment benefits paid, N=No Compensation / Retrenchment benefits paid 10 th occ:* 10 th occ: Y=Cessation Provisions applicable, N=Cessation Provisions not applicable 11 th occ:* 11 th occ: Y=IR8S is Applicable, N=IR8S is not Applicable Note:- 9 th occ : If 9 th occ is Y then you must ensure that : (a) Compensation/Retrenchment (refer to no. 11, segment type MOA, qualifier 373, position 9-21) is not equal to zero. (b) Approval Obtained from IRAS(refer to no: 9, segment type RFF, qualifier AWD, position 9-11) should not be blank Note:- 10 th occ : If 10 th occ is Y, then ensure that: (a) Commencement Date (refer to no. 12, segment type DTM, qualifier 157, position 9-16) is prior 1 st Jan 1969 (b) Cessation Date (refer to no. 12, segment type DTM, qualifier 158, position 9-16) is not blank. Note:- 11 th occ : If 11 th occ is Y, it means that user will be sending the IR8S form to IRAS, and (a) Excess/voluntary contribution to CPF by employer (refer to no. 11, segment type MOA, qualifier 349, position 9-21) can be greater than or equal to zero. If 11 th occ is N, please ensure that (b) Excess/voluntary contribution to CPF by employer (refer to no. 11, segment type MOA, qualifier 349, position 9-21) is equal to zero. 12 th occ:* 12 th occ: M=Monthly, O=Other than monthly, B=for both, Leave blank if neither M nor O. Note:- 12 th occ : If 12 th is not blank, then you must ensure that (a) Gross commission (refer to no. 11, segment type MOA, qualifier 265, position 9-21) is not equal to zero. (b) Gross commission payment From and To Date (refer to no. 12, segment type is DTM, qualifier is 159 and 160, position 9-16) are not blank. 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8A - 7

10 13 th occ:* 13 th occ: L=Local residential address, F=Foreign address, C=C/O address, N=No address Note:- 13 th occ: (a) If 13 th occ is L, formatted address fields (refer to no. 11, segment type NAD PE, position , , Block/House No, Street Name, and Postal code) cannot be blank. Level No and Unit No are optional. However, if Unit No is declared, then Level No must be declared, and vice-versa. (b) If 13 th occ is F, unformatted address (refer to no. 11, segment type NAD PE, position ) and country code (refer to no. 11, segment type NAD PE, position ) cannot be blank. (c) If 13 th occ is C, unformatted address (refer to no. 11, segment type NAD PE, position ) and postal code (refer to no. 11, segment type NAD PE, position ) cannot be blank (d) If 13 th occ is N, both formatted and unformatted address (refer to no. 11, segment type NAD PE, position and position ) must be blank 14 th occ:* 14 th occ: 1=Tax Remission on Overseas Cost of Living Allowance (OCLA) 2=Tax remission on Operation Headquarters(OHQ) 3=Seaman 4=Exemption N=Not Applicable 15 th occ:* 15 th occ: Y=Approval obtained from IRAS N=No approval obtained from IRAS Leave blank if neither of this Note: 14 th occ If 14 th occ is 1, 2, 3 or 4, then you must ensure that: The Exempt Income/Income subject to Tax Remission (refer to no.11, segment type MOA, qualifier 370, position 9-17) is not equal to zero. Note: 15 th occ (a) If 15 th occ is Y, then the Date of approval (refer to no. 12, segment type DTM, qualifier 163, position 9-16) cannot be blank. (b) If 15 th occ is not blank, then the Compensation/Retrenchment indicator (refer to no. 9, segment type RFF, qualifier AWU, position 9-11) should be Y 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8A - 8

11 16 th occ:* 16 th occ: 1=DBS/POSB, 2=UOB/OUB, 3=OCBC, 4=Others Leave blank if not applicable 10. Segment Type NAD NAD Segment Type PE Employee Code * Payee s ID No. Must be a valid Payee s ID No. (refer to no. 9, segment type RFF, qualifier AWM, position 9-11) For example, if this Payee s ID type is NRIC, then the no. must be a valid NRIC no * Employee s Designation * Unformatted Address line 1 If Unformatted address is given, the Address Type indicator (refer to no. 9, segment type RFF, qualifier AWB, position 9-11) should be either F or C * Unformatted Address line * Unformatted Address line * Payee s Name line * Payee s Name line * Payee s Name line * Block House No (blank if address is unformatted) If Formatted address is given, the Address Type indicator (refer to no. 9, segment type RFF, qualifier AWB, position 9-11) should be L * Street Name (blank if address is unformatted) If Formatted address is given, the Address Type indicator (refer to no. 9, segment type RFF, qualifier AWB, position 9-11) should be L * Level No (blank if address is unformatted) (a) If Formatted address is given, the Address Type indicator (refer to no. 9, segment type RFF, qualifier AWB, position 9-11) should be L (b) If Level No is declared, then Unit No (refer to no. 10, segment type NAD PE, position ) cannot be blank 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8A - 9

12 * Unit No (blank if address is unformatted) (a) If Formatted address is given, the Address Type indicator (refer to no. 9, segment type RFF, qualifier AWB, position 9-11) should be L (b) If Unit No is declared, then Level No (refer to no. 10, segment type NAD PE, position ) cannot be blank * Postal Code numeric only If postal code is not blank, then the Address Type indicator (refer to no. 9, segment type RFF, qualifier AWB, position 9-11) should be either L or C * Country code of address If country code is declared, the Address Type indicator (refer to no. 9, segment type RFF, qualifier AWB, position 9-11) should be F The country code is meant for Foreign address only. Hence, Singapore (300 or 301) is not acceptable. Please find the complete list of country code in Annex A. The following are some of the common codes: 303=Indonesia 304=Malaysia 305=Philippines 306=Thailand 331=Japan 334=Taiwan 336=China 110=United Kingdom 503=United States of America 701=Australia 705=New Zealand 999=Others 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8A - 10

13 11. Segment Type MOA MOA Segment Type st occ: nd occ: rd occ: th occ: 67 5 th occ: th occ: th occ: th occ: th occ: th occ: th occ: th occ: th occ: th occ: th occ: th occ: th occ: th occ: th occ: th occ: st occ: nd occ: rd occ: th occ: th occ: st occ: Total amount 2 nd occ: Donation 3 rd occ: CPF/Designated pension/fund 4 th occ: Insurance 5 th occ: Salary 6 th occ: Bonus 7 th occ: Director s fee 8 th occ: Others 9 th occ: Gross commission 10 th occ: Pension 11 th occ: Transport allowance 12 th occ: Entertainment allowance 13 th occ: Other allowance 14 th occ: Gratuity/Notice-in-lieu/Ex-gratia 15 th occ: Retirement benefit till 31/12/92 16 th occ: Retirement benefit from th occ: Contribution made by employer to pension/fund 18 th occ: Excess/voluntary contribution to CPF by employer 19 th occ: Gain/profit from share option for S10(1)(b) 20 th occ: Value of benefits-in-kind 21 st occ: Employee voluntary contribution (overseas posting) 22 nd occ: Contributions for Mosque Building Fund 23 rd occ: Exempt Income/Income subject to Tax Remission 24 th occ: Amount of employment Income for which the tax is borne by employer 25 th occ: Fixed amount of income tax liability for which tax borne by employee 26 th occ: Compensation/Retrenchment 27 th occ: Gain/profit from share option for S10(1)(g) 26 th occ: th occ: st occ: * 1 st occ: Total amount Note:- 2 nd occ, 4 th occ, 22 rd occ: Donation, Insurance, Contributions for Mosque Building Fund 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8A - 11

14 The maximum length is 5 bytes. No decimal is allowed If you need to have negative figure, then the maximum length is 6 bytes. Format: S9(5) For example, you can input Donation as and not If a user sends an IR8A form with Donation as to IRAS, but then the user realize that the figure is meant for Bonus and not for Donation for that basis year, the user has to submit IR8A Amendment form to IRAS with the Donation as and Bonus as Note:- 9 th occ,10 th occ, 11 th occ, 12 th occ, 13 th occ, 14 th occ, 15 th occ, 16 th occ, 17 th occ, 18 th occ, 19 th occ, 20 th occ, 26 th occ : Gross Commission, Pension, Transport Allowance, Entertainment Allowance, Other Allowances, Gratuity/Notice-in-lieu/ Ex-gratia, Retirement benefit till 31/12/92, Retirement benefit from 1993, Contribution made by employer to pension/fund, Excess/voluntary contribution to CPF by employer, Gain/profit from share option for S10(1)(b), Value of benefits-in-kind, Compensation/Retrenchment Benefits Allow input of 9 bytes and 2 decimals, excluding a separate byte for negative sign. No commas allowed. If you have negative figure then the maximum byte allowed before decimal point is 10. Format: S9(9)v99 For example, you can input Gross Commission as If you have to send negative value, you have to input Note:- 1 st occ, 5 th occ, 6 th occ, 7 th occ, 8 th occ, 23 rd occ, 24 th occ, 25 th occ, 27 th occ: Total Amount, Salary, Bonus, Director s fee, Others, Exempt Income/Income subject to Tax Remission, Amount of employment Income for which the tax is borne by employer, Fixed 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8A - 12

15 amount of income tax liability for which tax borne by employee, Gain/profit from share option for S10(1)(g) The maximum length is 9 bytes. No decimal is allowed. If you need to have negative figure then the maximum length is 10 bytes. Format: S9(9) For example, you can input Bonus as and not If a user sends an IR8A with Bonus as to IRAS, but then realize that there should be no bonus for that basis year, the user needs to submit an IR8A Amendment form to IRAS with Bonus as Note:- 3 rd occ : CPF/Designated pension/fund The maximum length is 7 bytes. No decimal is allowed If you need to have negative figure then the maximum length is 8 bytes. Format: S9(7) For example, you can input CPF/Designated pension/fund as and not To send negative value, you can input Note:- 21 st occ Employee voluntary contribution(overseas posting) Allow input of 7 bytes, excluding a separate byte for negative sign. No commas allowed. No decimals allowed. Format: S9(7) For example, you can input Employee voluntary contribution (overseas posting) as If you have to send negative value, you can input Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8A - 13

16 2 nd occ: * 2 nd occ: Donation Note:- 1 st occ: Total amount = Salary + Bonus + Director s fee + [Gross commission + Pension + Transport allowance + Entertainment allowance + Other allowance + Gratuity/Notice-in-lieu/Ex-gratia + Retirement benefit from Contribution made by employer to pension/fund + Excess/voluntary contribution to CPF by employer + Gain/profit from share option for S10(1)(b) + Value of benefits-in-kind]. i.e., 1 st occ = 5 th occ + 6 th occ + 7 th occ + [9 th occ + 10 th occ + 11 th occ + 12 th occ + 13 th occ + 14 th occ + 16 th occ + 17 th occ + 18 th occ + 19 th occ + 20 th occ] Take the sum and then drop off all decimals Important : The maximum Total amount that can be declared per employee per batch is $999,999,999. Any amount exceeding this value should be declared in the Amendment batches. 3 rd occ: * 3 rd occ: CPF/Designated pension/fund Note:- 3rd occ: If 3 rd occ is not equal to zero, then you must ensure that (a) Name of designated pension for which employee made contribution (refer to no. 13, segment type FTX, qualifier AEW, position 35-94) is not blank. 4 th occ: * 4 th occ: Insurance 5 th occ: * 5 th occ: Salary 6 th occ: * 6 th occ: Bonus 7 th occ: * 7 th occ: Director s fee Note:- 7 th occ: If 7 th occ is not equal to zero, then you must ensure that (a) the Date of approval of director s fee (refer to no. 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8A - 14

17 12, segment type DTM, qualifier 162, position 9-16) is not blank 8 th occ: * 8 th occ: Others Note:- 8 th occ: Take the sum and then drop off all decimals 8 th occ = 9 th occ + 10 th occ + 11 th occ + 12 th occ + 13 th occ + 14 th occ + 16 th occ + 17 th occ + 18 th occ + 19 th occ + 20 th occ Important : The maximum Others amount that can be declared per employee per batch is $999,999,999. Any amount exceeding this value should be declared in the Amendment batches. 9 th occ: * 9 th occ: Gross commission Note:- 9 th occ: If 9 th occ is not equal to zero, then you must ensure that (a) the Gross Commission Indicator (refer to no. 9, segment type RFF, qualifier AWX, position 9-11) is not blank. (b) The Gross Commission From Date and To Date (refer to no. 12, segment type DTM, qualifier 159 and 160, position 9-16) are not blank 10 th occ: * 10 th occ: Pension 11 th occ: * 11 th occ: Transport allowance 12 th occ: * 12 th occ: Entertainment allowance 13 th occ: * 13 th occ: Other allowance 14 th occ: * 14 th occ: Gratuity/Notice-in-lieu/Ex-gratia Note:- 14 th occ: If 14 th occ not equal to zero, then you must ensure that Gratuity/payment in lieu of notice/ex-gratia indicator (refer to no. 9, segment type RFF, qualifier AWT, position 9-11) is Y. 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8A - 15

18 15 th occ: * 15 th occ: Retirement benefit till 31/12/92 Note:- 15 th occ: If 15 th occ is not equal to zero, then you must ensure that Name of fund for retirement (refer to no. 13, segment type FTX, qualifier AEV, position 35-94) is not blank 16 th occ: * 16 th occ Retirement benefit from 1993 Note:- 16 th occ: If 16 th occ is not equal to zero, then you must ensure that Name of fund for retirement (refer to no. 13, segment type FTX, qualifier AEV, position 35-94) is not blank 17 th occ: * 17 th occ: Contribution made by employer to pension/fund 18 th occ: * 18 th occ: Excess/voluntary contribution to CPF by employer Note:- 18 th occ: If 18 th occ is not equal to zero, then you must ensure that The form IR8S indicator (refer to no. 9, segment type RFF, qualifier AWW, position is 9-11) is Y. 19 th occ: * 19 th occ: Gain/profit from share option for S10(1)(b) 20 th occ: * 20 th occ: Value of benefits-in-kind Note:- 20 th occ: If 20 th occ is not equal to zero, then you must ensure that Benefits-in-kind indicator (refer to no. 9, segment type RFF, qualifier AWQ, position is 9-11) is Y. 21 st occ: * 21 st occ: Employee voluntary contribution to CPF obligatory by contract of employment (Overseas posting) 22 nd occ: * 22 nd occ: Contributions for Mosque Building Fund 23 rd occ:* 23 rd occ: Exempt Income/Income subject to Tax Remission Note:- 23 rd occ: If 23 rd occ not equal to zero then you must ensure that Exempt/Remission Income Indicator (refer to no. 9, segment type is RFF, qualifier is AWC, position 9-11) is taking values 1, 2,3 or 4 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8A - 16

19 24 th occ:* 24 th occ: Amount of employment Income for which the tax is borne by employer 25 th occ:* 25 th occ: Fixed amount of income tax liability for which tax borne by employee Note:- 24 th occ: If 24 th occ is not equal to zero, then you must ensure that Employee s income tax borne by Employer indicator (refer to no. 9, segment type RFF, qualifier AWS, position 9-11) is P. Note:- 25 th occ: If 25 th occ is not equal to zero, then you must ensure that Employee s income tax borne by Employer indicator (refer to no. 9, segment type RFF, qualifier AWS, position 9-11) is H. 26 th occ:* 26 th occ: Compensation/Retrenchment Benefits Note:- 26 th occ: If 26 th occ is not equal to zero, then you must ensure that Compensation/Retrenchment benefits indicator (refer to no. 9, segment type RFF, qualifier AWU, position 9-11) is Y. 27 th occ: * 27 th occ: Gain/profit from share option for S10(1)(g) 12. Segment Type DTM DTM Segment Type st occ: nd occ: rd occ: th occ: th occ: th occ: th occ: th occ: th occ: th occ: th occ: st occ: DOB 2 nd occ: Payment from date 3 rd occ: Payment to date 4 th occ: Date of commencement 5 th occ: Date of cessation 6 th occ: Gross commission payment from date 7 th occ: Gross commission payment to date 8 th occ: Date of declaration of bonus 9 th occ: Date of approved of director s fee 10 th occ: Date of approval 11 th occ: Date of payroll Note:- 1 st occ to 11 th occ Date format must be CCYYMMDD Must be a valid date. Note: - 2 nd occ, 3 rd occ 2 nd occ and 3 rd occ must NOT be blank. Please refer to note on 2 nd occ, 3 rd occ below. 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8A - 17

20 st occ: * 1 st occ: DOB Note:- 1 th occ: Make sure that DOB is not greater than your system date. DOB cannot be earlier than 01 Jan nd occ: * 2 nd occ: Payment from date Note:- 2 nd occ, 3 rd occ - The date must be within Basis Year. - From Date cannot be greater than To Date - Payment From Date and To Date cannot be blank - If Date of Commencement is empty, then Payment From Date will be defaulted to 01-Jan of the Basis Year 3 rd occ: * 3 rd occ: Payment to date - If Date of Commencement is less than Basis Year, then the Payment From Date will be defaulted to 01- Jan of the Basis Year. -If Date of Cessation is empty, then Payment To Date will be defaulted to 31-Dec of the Basis Year. 4 th occ: * 4 th occ: Date of commencement Note:- 4 th occ: - The year cannot be greater than Basis Year - If 4 th occ is prior to 1 st Jan 1969 and Date of cessation is not blank, then Cessation provision indicator (refer to no. 9, segment type RFF, qualifier AWV, position 9-11) must be Y. - If 4 th occ is not empty and the year is less than Basis Year, then the Payment From Date will be defaulted to 01-Jan of the Basis Year. - If 4 th occ is not empty and the year is within Basis Year, then the Payment From Date will be same as 4 th 5 th occ: * 5 th occ: Date of cessation Note:- 5 th occ: - The date must be within Basis Year - The date must be later or equal to the Date of Commencement. - If 5 th occ is not empty, then the Payment To Date will be the same as 5 th occ. occ. 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8A - 18

21 6 th occ: * 6 th occ: Gross commission payment from date Note:- 6 th occ, 7 th occ: - The date must be within Basis Year. - From Date cannot be greater than To date - If From Date is declared, then To date cannot be blank, and vice-versa 7 th occ: * 7 th occ: Gross commission payment to date - If From and To Date are declared, then you must ensure that the Gross Commission (refer to no. 11, segment type MOA, qualifier 265, position 9-21) is not equal to zero. - If From and To Date are declared, then you must ensure that Gross Commission Indicator (refer to no. 9, segment type RFF, qualifier AWX, position 9-11) is either M or O or B. 8 th occ: * 8 th occ: Date of declaration of bonus Note:- 8 th occ: - The date must be within Basis Year - If 8 th occ is not blank, then you must ensure that the Bonus (refer to no. 11, segment type MOA, qualifier 369, position 9-18) is not equal to zero 9 th occ: * 9 th occ: Date of approval of director s fee Note:- 9 th occ: - The date must be within Basis Year - If 9 th occ is not blank, then you must ensure that the Director s Fee (refer to no. 11, segment type MOA, qualifier 340, position 9-18) is not equal to zero. 10 th occ: * 10 th occ: Date of approval Note:- 10 th occ: If 10 th occ is not blank, then you must ensure that the Approval obtained indicator (refer to no. 9, segment type RFF, qualifier AWD, position 9-11) is Y. 11 th occ: * 11 th occ: Date of payroll Note:- 11 th occ: The date to be entered is the last payroll date E.g. Date of payroll = 12th of each month. Without date of cessation: To enter as YYYY1212 With date of cessation 31/08/YYYY: To enter as YYYY Date Code 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8A - 19

22 13. Segment Type FTX FTX Segment Type st occ: AEV 1 st occ: Name of fund for retirement 2 nd occ: AEW 2 nd occ: Name of designated pension for which employee made contribution st : * (Max length is 60) 1 st occ: Name of fund for retirement Note:- 1 st occ : If 1 st occ is not blank, then you must ensure that (a) Retirement benefit from 1993 (refer to no. 11, segment type MOA, qualifier 347, position 9-20) is not equal to zero OR (b) Retirement benefit till 31/12/1992 (refer to no. 11, segment type MOA, qualifier 346, position 9-20) is not equal to zero. 2 nd occ: * (Max length is 60) 2 nd occ: Name of designated pension for which employee made contribution Note:- 2 nd occ : If 2 nd occ is not blank, then you must ensure that (a) CPF/Designated pension/fund (refer to no. 11, segment type MOA, qualifier 368, position 9-18) is not equal to zero. 2b.3 Trailer 14. Segment Type RFF RFF Segment Type st occ: AWJ 2 nd occ: AWY 1 st occ: Record Type 2 nd occ: No of records st occ: 2 2 nd occ: * 1 st occ: 2 = Trailer 2 nd occ: No. of records numeric only - Must be equal to the no. of employees that you are submitting. For example, if in 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8A - 20

23 15. Segment Type MOA MOA Segment Type st occ: nd occ: rd occ: th occ: th occ: th occ: th occ: th occ: th occ: th occ: th occ: th occ: st occ: Total amount of Payment 2 nd occ: Total amount of salary 3 rd occ: Total amount of bonus 4 th occ: Total amount of director s fee 5 th occ: Total amount of others 6 th occ: Total amount of donation 7 th occ: Total amount of CPF 8 th occ: Total amount of Insurance 9 th occ: Total amount of Contribution for Mosque Building Fund 10 th occ: Total amount of exempt income 11 th occ: Total amount of employment income for which the tax is borne by employer 12 th occ: Total amount of income tax liability for which is tax is borne by employee this IR8A form you are submitting for 5 employees, then the system will expect 5 Payee s IDs with their respective information. Note:- 1 st occ to 12 th occ The maximum length is 12 bytes. No decimal is allowed If you need to have negative figure, then the maximum length is 13 bytes. Format: S9(12) Important : The maximum Total amount that can be declared per batch is $999,999,999, 999. Any amount exceeding this should be declared in the separate batches by reducing the number of employees in this batch st occ: * 1 st occ: Total amount of Payment Sum of total amount (refer to no. 11, segment type MOA, qualifier 128, position 9-18) 2 nd occ: * 2 nd occ: Total amount of salary Sum of salary (refer to no. 11, segment type MOA, qualifier 776, position 9-18) 3 rd occ: * 3 rd occ: Total amount of bonus Sum of bonus (refer to no. 11, segment type MOA, qualifier 369, position 9-18) 4 th occ: * 4 th occ: Total amount of director s fee Sum of director s fee (refer to no. 11, segment type MOA, qualifier 340, position 9-18) 5 th occ: * 5 th occ: Total amount of others Sum of others (refer to no. 11, segment type MOA, qualifier 275, position 9-18) 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8A - 21

24 6 th occ: * 6 th occ: Total amount of donation Sum of donation (refer to no. 11, segment type MOA, qualifier 367, position 9-14) 7 th occ: * 7 th occ: Total amount of CPF Sum of CPF/Designated pension/fund (refer to no. 11, segment type MOA, qualifier 368, position 9-16) 8 th occ: * 8 th occ: Total amount of Insurance Sum of insurance (refer to no. 11, segment type MOA, qualifier 67, position 9-14) 9 th occ: * 9 th occ: Total amount of Contribution for Mosque Building Fund Sum of contributions for Mosque Building Fund (refer to no.11, segment type MOA, qualifier 366, position 9-14) 10 th occ: * 10 th occ: Total amount of exempt income Sum of Exempt Income/Income subject to tax remission (refer to no.11, segment type MOA, qualifier 370, position 9-18) 11 th occ: * 11 th occ: Total amount of employment income for which is tax is borne by employer 12 th occ: * 12 th occ: Total amount of income tax liability for which the tax is borne by employee Sum of Employment Income for which tax is borne by employer (refer to no.11, segment type MOA, qualifier 371, position 9-18) Sum of Fixed amount of income tax liability for which tax borne by employee (refer to no.11, segment type MOA, qualifier 372, position 9-18) 2b.4 Security Result 16. Segment Type RES RES Segment Type ZZ Security Identifier 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8A - 22

25 3a. Overview Structure of IR8S Basically, this file structure consists of the following segments :- NOTE : * : If it is not applicable, just specify the Segment and put the value as 0. Eg Employer contribution MOA 4080 ** : If it is not applicable, just specify the Segment and leave the value as blank. Eg. Overseas posting from date DTM 500 Levels Segment Max. Repeat Status Description Header UNB 1 Mandatory Message Title UNH 1 Mandatory Message Header UNH BGM 1 Mandatory Beginning of Message RFF 4 Mandatory Header Information Indicators DTM 2 Mandatory Header Information - Dates NAD 1 Mandatory Employer s Information COM 1 Mandatory Employer s Contact No. Details (max. = 9999) Month details (max. = 13) LIN 1 Mandatory Line No. denoting the occurrence of Employee RFF 6 Mandatory Details Information Indicators NAD 1 Mandatory Employee s Information LIN 1 Mandatory Line No denoting the occurrence of the months MOA 6 Mandatory * Month Details Wages DTM 2 Mandatory ** Details Information Overseas Posting Dates MOA 2 Mandatory * Details Information Contributions RFF 1 Mandatory Segment Separator 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8S - 1

26 Wage/Cont (max. =3) MOA 5 Mandatory * Details Information Wages and Contributions DTM 5 Mandatory Details Information Payment Dates Security Result RES 1 Mandatory Security Results 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8S - 2

27 3b. Detail Structure of IR8S This section will be used to generate the IR8S (message type is IRCPPF) interface structure. Note: The following sequence has to be coded accordingly. Unspecified position should be filled with spaces. All amount fields are left-aligned. Symbol Used: * represents user defined. occ refers to occurrence Eg. 1 st occ means first occurrence 2 nd occ means second occurrence 3b.1 Header 1. Segment Type UNB UNB Segment Type IR8S Application Reference 2. Segment Type UNH UNH Segment Type IRCPPF Message Type Message Version Number 3. Segment Type BGM BGM Segment Type Document Code 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8S - 3

28 4. Segment Type RFF RFF Segment Type st occ: AWJ 1 st occ: Record Type 2 nd occ: AWK 2 nd occ: Source 3 th occ: AWM 3 th occ: Payer s ID Type 4 th occ: AWZ 4 th occ: Record Indicator st occ: 0 1 st occ: Header 2 nd occ:* 2 nd occ: 1=Mindef, 4=Govt Dept, 5=Statutory Boards, 6=Private Sector, 9=Others 3 rd occ: * 3 rd occ: 7=ROB, 8=ROC, A=ASGD, I = ITR, C=CRN, M=MCST, G=GSTN 4 th occ: O 4 th occ: O=Original 5. Segment Type DTM DTM Segment Type st occ: st occ: Basis Year 2 nd occ:416 2 nd occ: Batch Date st occ: 4 1 st occ: * 1 st occ: Basis Year (CCYY e.g. 2006) Basis Year: 4 years, inclusive of 1 current & 1 advance. For example, if the system date is 2007, then possible basis year that you can enter is 2004, 2005, 2006 or nd occ: 8 2 nd occ: * 2 nd occ: Date of Creation (CCYYMMDD e.g ) Date of Creation cannot be greater than the system date, i.e. it cannot be a future date. 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8S - 4

29 st occ: 602 Date Code 2 nd occ: Segment Type NAD NAD Segment Type SE Employer Code * Payer s ID No. Ensure that this no. is a valid no. For example, if the Payer s ID Type is ROB then this no. must be a valid ROB no. (refer to no. 4, segment type RFF, qualifier AWM, position 9-10) * Name of authorized person * Designation of authorized person * Name of Employer line * Name of Employer line * of authorized person * Name of Division/Branch 7. Segment Type COM COM Segment Type * Telephone Number 3b.2 Details 8. Segment Type LIN LIN Segment Type * Occurrence of Employees numeric only Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8S - 5

30 9. Segment Type RFF RFF Segment Type st occ: AWJ 2 nd occ: AWM 3 rd occ: AYA 4 th occ: AYB 5 th occ: AYD 6 th occ: AYE Rec type Payee's ID type CPF contributions in respect of overseas posting are obligatory by contract of employment indicator CPF capping applied indicator Singapore Permanent Resident status is approved on or after YYYY Approval has been obtained from CPF Board to make full contribution st occ:1 1 st occ: Detail Note: 1 st occ till 6 th occ It can be blank only when applicable, e.g. the 3 rd occ and 6 th occ. occ, 5 th 2 nd occ:* 2 nd occ: 1=NRIC, 2=FIN, 3=Immigration File Ref No, 4=Work Permit No, 5=Malaysian I/C, 6=Passport No 3 rd occ:* 3 rd occ: Y=Obligatory, N=Not obligatory Blank=Not applicable 4 th occ:* 4 th occ: Y=Capping has been applied N=Capping has not been applied 5 th occ: * 5 th occ: Y=Singapore Permanent Resident Status is approved on or after YYYY N=Singapore Permanent Resident Status is NOT approved on or after YYYY Blank=Not applicable Note:- 3 rd occ If 3 rd occ is not blank, then you must ensure that (a) Overseas posting from and to date (refer to no. 13, segment type DTM, qualifier 500 and 501, position 9-16) are not blank. Note: 5 th occ and 6 th occ (a) If SPR status (5 th occ) is Y, then Approval indicator (6 th occ) must be either Y or N (b) If SPR status (5 th occ) is N, then Approval indicator (6 th occ) must be either N or blank (c) If SPR status (5 th occ) is blank, then Approval 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8S - 6

31 indicator (6 th occ) must also be blank 6 th occ: * 6 th occ: Y=Approval has been obtained from CPFB to make full contribution N=Approval has not been obtained from CPFB to make full contribution Blank = Not applicable (d) If Payee s ID type (2 nd occ) is not 1 (i.e. NRIC), then both SPR status (5 th occ) and Approval indicator (6 th occ) must be blank. 10. Segment Type NAD NAD Segment Type PE Employee Code * Payee s ID No. Must be a valid Payee s ID No. (refer to no. 9, segment type RFF, qualifier AWM, position 9-11) For example, if this Payee s ID type is NRIC, then the no. must be a valid NRIC no * Payee s Name line * Payee s Name line * Payee s Name line 3 4b.2 Details 11. Segment Type LIN LIN Segment Type JAN, FEB, MAR, APR, MAY, JUN, JUL, AUG, SEP, OCT, NOV, DEC or TTL January, February, March, April, May, June, July, August, September, October, November, December or Total. 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8S - 7

32 12. Segment Type MOA MOA Segment Type st occ: nd occ: rd occ: th occ: st occ: Ordinary wages 2 nd occ: Employer CPF contribution for ordinary wages 3 rd occ: Employee CPF contribution for ordinary wages 4 th occ: Additional wages 5 th occ: th occ: Employer CPF contribution for additional wages 6 th occ: th occ: Employee CPF contribution for additional wages st occ: * 1 st occ: Ordinary wages Note:- 1 st occ till 6 th occ: Allow input of 7 bytes and 2 decimals, excluding a separate byte for negative. No commas allowed. Format: S9(7)v99 e.g , if positive and , if negative. For qualifier TTL, the maximum length is 7 bytes. No decimal is allowed. If you need to have negative figure then the maximum length is 8 bytes. Format: S9(7) e.g , if positive and , if negative. Note: TTL 1 st occ: With reference to no. 11, segment type LIN, if the qualifier is TTL, then 1 st occ is the sum of Jan s till Dec s Ordinary wages. Take the sum and then drop off all the decimals 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8S - 8

33 Important : The maximum TTL that can be declared per employee per batch is $9,999,999. Any amount exceeding this value should be declared in the Amendment batches. 2 nd occ: * 2 nd occ: Employer CPF contribution for ordinary wages Note: TTL 2 nd occ: With reference to no. 11, segment type LIN, if the qualifier is TTL, then 2 nd occ is the sum of Jan s till Dec s Employer CPF contribution for ordinary wages. Take the sum and then drop off all the decimals 3 rd occ: * 3 rd occ: Employee CPF contribution for ordinary wages Note: TTL 3 rd occ: With reference to no. 11, segment type LIN, if the qualifier is TTL, then 3 rd occ is the sum of Jan s till Dec s Employee CPF contribution for ordinary wages. Take the sum and then round up the decimals of the sum 4 th occ: * 4 th occ: Additional wages Note: TTL 4 th occ: With reference to no. 11, segment type LIN, if the qualifier is TTL, then 4 th occ is the sum of Jan s till Dec s Additional wages. Take the sum and then drop off all the decimals 5 th occ: * 5 th occ: Employer CPF contribution for additional wages 6 th occ: * 6 th occ: Employee CPF contribution for additional wages Note: TTL 5 th occ: With reference to no. 11, segment type LIN, if the qualifier is TTL, then 5 th occ is the sum of Jan s till Dec s Employer CPF contribution for additional wages. Take the sum and then drop off all the decimals Note: TTL 6 th occ: With reference to no. 11, segment type LIN, if the qualifier is TTL, then 6 th occ is the sum of Jan s till Dec s Employee CPF contribution for additional wages. Take the sum and then round up the decimals of the sum 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8S - 9

34 13. Segment Type DTM DTM Segment Type st occ: nd occ: st occ: Overseas posting from date 2 nd occ: Overseas posting to date st occ: * 1 st occ: Overseas posting from date Note:- Date format must be in CCYYMMDD Must be a valid date. Note:- 1 st occ, 2 nd occ: - The date must be within Basis Year. - To Date must be strictly later than From Date - If From Date is declared, then To Date cannot be blank, and vice-versa. 2 nd occ: * 2 nd occ: Overseas posting to date - If both From and To Date are declared, then you must ensure that: CPF contributions in respect of overseas posting are obligatory by contract of employment indicator (refer to no. 9, segment type RFF, qualifier AYA, position 9-11) is not blank Date code 14. Segment Type MOA MOA Segment Type st occ: st occ: Employer contribution 2 nd occ: nd occ: Employee contribution st occ: * 1 st occ: Employer contribution Note:- 1 st occ, 2 nd occ: The maximum length is 7 bytes. No decimal is allowed. If you need to have negative figure then the maximum length is 8 bytes. Format: S9(7) 2 nd occ: * 2 nd occ: Employee contribution 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8S - 10

35 15. Segment Type RFF RFF Segment Type AWJ Record Type Segment separator 16. Segment Type MOA MOA Segment Type st occ: st occ: Additional wages 2 nd occ: nd occ: Amount of refund applicable to employer contribution 3 rd occ: rd occ: Amount of refund applicable to interest on employer contribution 4 th occ: th occ: Amount of refund applicable to employee contribution 5 th occ: th occ: Amount of refund applicable to interest on employee contribution st occ: * 1 st occ: Additional wages Note:- 1 st occ till 5 th occ: - - The maximum length is 7 bytes. No decimal is allowed. If you need to have negative figure then the maximum length is 8 bytes. Format: S9(7) - If any of the followings are not equal to zero, then Additional wages (refer to no. 16, segment type MOA, qualifier 410, position 9-16) cannot equal to zero. (a) Amt of refund applicable to employer contribution (refer to no. 16, segment type MOA, qualifier 411, position 9-16) (b) Amt of refund applicable to interest on employer contribution (refer to no. 16, segment type MOA, 31 Science Park Road, The Crimson, Singapore , Main: (65) , Fax: (65) , Page IR8S - 11