BIPO HRMS – Year-End Processing (Singapore)

Version: 2.1
Version Date: 04 Dec 2025 [Payroll Ye...G2025 V2.1 | PDF]

Overview

The Year-End Process ensures accurate preparation and submission of employee income records to IRAS.

Key components:

Data validation and checklist
YTD processing
IRAS forms preparation (IR8A, Appendix 8A, 8B, IR8S)
Report validation
IRAS submission

1. Year-End Process Flow

Typical sequence:

Complete Checklist
Perform YTD Processing
Prepare Tax Forms
Generate Reports
Submit to IRAS
Publish/Distribute to Employees [Payroll Ye...G2025 V2.1 | PDF]

2. Pre-Year-End Checklist

2.1 Verify Company Details & Authorised Personnel

Menu Path:
Personnel Module > Reference > Organization > Company

Key Checks:

Tax Ref No (UEN)
Tax Ref Type
IRAS API Service (if applicable)
Auto Inclusion (AIS)
Authorised Person details (Email, Identity No, etc.) [Payroll Ye...G2025 V2.1 | PDF]

2.2 Verify Employee Information

Menu Path:
Personnel Module > Personnel > Employee

Key Checks:

Full Name (NRIC/FIN)
Identity Type & Number
Birth Date
Gender
Designation [Payroll Ye...G2025 V2.1 | PDF]

Designation Setup

Nationality Setup

Additional Requirements:

Address must be entered
Postal code required for local address
Address must be Local or Overseas for IRAS reporting [Payroll Ye...G2025 V2.1 | PDF]

2.3 Define Tax Category (Allowances)

Menu Path:
Payroll Module > Reference > Allowances > Allowances

3. Cross-Year Declaration (If Applicable)

Used when bonus paid in following year but declared in current tax year.

Menu Path:
Payroll Module > Year To Date > Cross Year Declaration

Key Notes:

Only applicable if cross-year bonus practice exists
No setup required if bonus paid within same year [Payroll Ye...G2025 V2.1 | PDF]

4. Perform Year-To-Date (YTD) Processing

Menu Path:
Payroll Module > Year To Date > YTD Processing

Steps:

Select Year to Process
Define key dates:
- Bonus Declared
- Director Fee Approved
- Commission Dates
Select applicable forms (Appendix 8A / IR8S)
Define Employee Range
Click Process [Payroll Ye...G2025 V2.1 | PDF]

Notes:

Reprocessing overwrites existing data
Rehire cases generate records per employee code [Payroll Ye...G2025 V2.1 | PDF]

5. Prepare Tax Forms

5.1 IR8A (Main Form)

Menu Path:
Payroll Module > Year To Date > YTD Main Form

Key Actions:

Select Year, Company, Employee
Update editable fields
Adjust YTD values (via Adjustment Column) [Payroll Ye...G2025 V2.1 | PDF]

5.2 Appendix 8A

Menu Path:
Payroll Module > Year To Date > Appendix 8A

Key Notes:

Input accommodation details (if applicable)
Additional sections editable [Payroll Ye...G2025 V2.1 | PDF]

5.3 Appendix 8B

Menu Path:
Payroll Module > Year To Date > Appendix 8B

Usage:

For employee gains/profits records
Add new record and input required data [Payroll Ye...G2025 V2.1 | PDF]

5.4 IR8S

Menu Path:
Payroll Module > Year To Date > IR8S

Note:

Submission not required for IRAS from YA2026
Still available for internal tracking [Payroll Ye...G2025 V2.1 | PDF]

6. Generate Reports (Validation)

Available Reports:

Payroll By Group
IR8A / IR8E
Appendix 8A
Appendix 8B
IR8S [Payroll Ye...G2025 V2.1 | PDF]

Key Action:

Verify data accuracy before submission

7. IRAS Submission

7.1 IRAS e-Submission (API)

Menu Path:
Payroll Module > Report > Year To Date > IRAS e-Submission

Steps:

Select Pay Year, Company, Type
Select submission options
Preview reports
Submit via API
Login via CorpPass for completion [Payroll Ye...G2025 V2.1 | PDF]

Key Notes:

Appendix 8A/8B must be submitted together with IR8A
Error/Warning files may be returned for review [Payroll Ye...G2025 V2.1 | PDF]

7.2 Alternative: PAT Line (CrimsonLogic)

8. Publish to Employee

E-IRAS (ESS / Mobile)

Menu Path:
Payroll Module > Year To Date > E-IRAS

Steps:

Select Year & Company
Preview report
Publish to employees [Payroll Ye...G2025 V2.1 | PDF]

Email IRAS Reports

Menu Path:
Payroll Module > Report > Year To Date > Email IRAS

9. Amendments (Post-Submission)

Revision Type (From YA2026)

Used to overwrite previous submission.

Applicable Forms:

IR8A
Appendix 8A
Appendix 8B
IR8S [Payroll Ye...G2025 V2.1 | PDF]

Amendment Type (Before YA2026)

Used for older year changes
Requires difference-based adjustment [Payroll Ye...G2025 V2.1 | PDF]

10. Common Errors & Troubleshooting

Examples:

Missing address / postal code
Invalid identity details
Invalid designation characters
Missing Appendix during submission
CorpPass authorisation issues [Payroll Ye...G2025 V2.1 | PDF]

Need Help?

Raise a Zendesk ticket or contact Payroll Support.