Times Pay 8.0 IRAS 2016

Transcription

Times Pay 8.0
IRAS 2016
Year End User Manual
Company Registration Number: 199804415D
10, Jalan Besar, #14-01, Sim Lim Tower,
Singapore 208787
Tel: (65) 6295-1998 Fax: (65) 6295-0998
IRAS2016
Contents
Page
PART 1 – Year End Procedures
3
1.1
1.2
1.3
1.4
4
9
21
23
23
25
29
31
1.5
Installation of Updates for TIMESPAY 8.0
Processing of Bonus Run in Year 2015
CPF Excess Refund
Initialize New Year for Year 2016
1.4.1
Backing up of Database(s)
1.4.2
Initialize of New Year
Processing of Previous Year Bonus (Year 2015)
PART 2 – IRAS Submission
2.0
2.1
2.2
2.3
2.4
2.5
2.6
2.7
IRAS 2016 Program
IRAS Settings
Tax Line Setup
Voluntary CPF Setup
Recalculate CPF
Modify IR8S
IR8S Report
IR8A Report
2.7.1
Review/Printing of IR8A Report
2.7.2
IR8A Checking Report
2.7.3
IR8A Checking Report Landscape Format
2.7.4
Grand Total IR8A Checking Report
2.7.5
IR8A Amendment
2.7.6
Voluntary Report
2.7.7
Pay History Report By Employee
2.8
Benefits In Kind
2.8.1
IR8A Additional Record Tab
2.8.2
Housing Tab
2.8.3
Hotel / Travel Tab
2.8.4
Others Tab
2.8.5
Remarks Tab
2.8.6
Misc Tab
2.9
Benefits In Kind Amendment
2.10 Appendix 8A
2.11 Share Options
2.12 Appendix 8B
2.13 Query
2.14 E-Submission
2.14.1
Income Tax Format
2.14.2
Crimson Logic Format
2.15 Validation & Submission Application Quick Start Guide
ANNEX A – Carry Forward Leave Methods
ANNEX B – Explanation of Supplementary Bonus and BONUSP
ANNEX C – Bonus Method
ANNEX D – Bonus Payment Option
ANNEX E – Sample IR8A Form for YA2016
ANNEX F – Bonus/Allowance Excel Import
ANNEX G – IRAS Acceptable Rates for Per Diem Allowances
ANNEX H - Accommodation Benefits before YA2014 vs YA2015
32
34
37
38
40
41
43
45
45
50
52
53
54
56
57
58
60
62
65
65
66
66
68
70
72
75
77
78
78
84
88
92
95
96
97
98
99
104
108
The information and screenshots in this manual are correct at the time of printing. Times Software reserves the right to change
or amend without prior notice given to clients.
Page 2 of 108
Modified Date: 31 August 2015
IRAS2016
Part 1 - Year End Procedures
(Payroll)
Update of TP8 and Installation
of IRAS 2016 (page 4)
Processing of Bonus/AWS in Year
2015 (page 9)
Backup of Database (page 25)
Initialize New Year and Leave
Carry Forward (page 27)
Processing of Previous Year Bonus
in Year 2016 (page 31)
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IRAS2016
1.1 Installation of Updates
for TIMESPAY 8.0
Key features added to this version:
 New January 2016 CPF Updates. **IMPORTANT!!**
 IRAS2016 application for yearend income tax submission.
 Updated Public Holidays table for the year 2016.
 Enhanced functionality for TimesPay 8.0 and IRAS module
Installation Procedures:
1. Please ensure all PLEASE ENSURE ALL USERS ARE LOGGED OUT FROM THE PAYROLL
BEFORE PROCEEDING.
2. For customers using the standard payroll TIMESPAY 8.0 (TP8), please go to the
following URL to download the executable file for the update:
http://www.timesoftsg.com.sg/updates/payhr8/TP8-2016.exe
Windows XP User
For Windows XP users, the following window will prompt you when you click on the link
above:
Select the destination you wish to
download in and click on “Save”. For
convenience sake, we recommend you to
download it to your DESKTOP.
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IRAS2016
Windows 7 and Above
A window similar to the one shown below will prompt at the bottom half of the browser.
Select “Save” and another window shown below will prompt again.
Select the destination you wish to download in (we recommend to save the file to your
DESKTOP) and select “Save” again.
For customers that are using the customize payroll versions (ie. TIMESPAY8_CLAIM,
TIMESPAY8_CURRENCY), please download the updates at the following link:
http://www.timesoftsg.com.sg/updates/misc/
Alternatively you can get the links by sending an e-mail to
[email protected]. When the download is completed, you
should see this icon on your desktop:
3. Double click or run this icon and the
following screen will appear. If the
Destination Folder is correct, click on the
[INSTALL] button :
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IRAS2016
Additional Notes
How to Identify your Payroll’s Installed Location?
a. Look for the “TIMESPAY8” icon on your desktop.
b. Right click on the icon and
select “Properties”.
c. Click on “Shortcut” tab.
d. Look in the “Start in:” field:
IMPORTANT NOTE!!!
PLEASE ENSURE THE CORRECT DESTINATION FOR THE PAYROLL SYSTEM IS POINTED
CORRECTLY UNDER DESTINATION FOLDER BEFORE YOU CLICK THE ‘INSTALL’ BUTTON.
[PLEASE READ THE STEPS IN PAGE (4) FOR THE WALKTHROUGH] YOU MAY NEED TO
CHANGE THE PATH IF YOUR PAYROLL IS NOT INSTALLED IN C:\.
PLEASE ENSURE ALL USERS ARE LOGGED OUT FROM THE TIMES SOFTWARE.
4. Upon clicking “INSTALL”, the application will prompt you to enter a password. Please
key in the password which was sent to you via e-mail and click on “OK” to proceed.
5. If you did not receive the password,
please send us an e-mail to
[email protected]
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IRAS2016
6.
The following window will prompt:
Click the Yes to All button to proceed.
Common Errors Encountered during Updating
There are 2 reasons this error might occur:
a. Someone is logged into the system when the update was performed. Please
ensure all users are logged off and redo the installation.
b. You do not have any access rights to install the update. Please request your
system administrator to assist you in updating.
Windows 7 Users
This message will prompt after the installation is complete:
Please select “This program installed
correctly” to continue.
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IRAS2016
How to verify that the Payroll is updated?
a. Run the TIMESPAY8 application.
b. At the login screen, ensure the version is at 9.7.22
IMPORTANT NOTE
If you run the TIMES software application remotely and software application installed on
the client’s PC but database(s) on the server, please update both the server and client’s
PC.
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IRAS2016
1.2
PROCESSING OF BONUS RUN
IN YEAR 2015
This section is to equip the user with the knowledge of processing bonus in our system.
Bonus Processing Procedures:
1. In the main menu, click on Process Payroll.
2. Select Bonus Record.
3. You will see the following screen:
Lowest Priority
Highest Priority
3
1..........
2….......
3….……
4……....
5….......
6…........
7….......
8….......
9.……...
10.........
…11
……….13
….14
12….
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IRAS2016
Item
1
Explanation
Important Remarks
Bonus Code:
Please DO NOT use BONUSP as
Select the code from the Allowance/Deduction table it’s a reserved code for Bonuses
that you wish to declare as your Bonus Code.
for year 2015 which are paid in
the year 2016 (Please refer to
For Bonus run, we recommend to use codes starting ANNEX B, Page 95 for more
with BONU for example:
illustration)
- BONUAWS
- BONU
- BONUADV
2
Bonus Method:
Please refer to ANNEX C, Page 96
Select the following bonus method practice by your for more details
company:
- By Calendar: Based on Calendar Year (Jan 2015 to
Dec 2015)
- By Pay Period: Based on employee’s pay group’s
period (21st Dec 2014 to 20th Dec 2015)
- By Calendar Periodical: Based on company financial
period (July 2014 to June 2015)
3
Cut-off Bonus (Mth/Period):
Example:
Determines the cut off period of the bonus If your company’s bonus follows
computation.
the calendar year, your bonus cut
off will be in December.
4
Bonus Factor:
Please see screenshot below:
This is to define the multiplying factor for bonus
computation. If it’s set to zero, the “Bonus Factor” value
specified in the “Update Employee” record are used
instead.
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IRAS2016
5.
Select your “Bonus Payment By:”
- New Base Salary
- Base Salary
- New Base Salary (Last year)
- Fixed amount
- New Base Salary + (NWC)
- Base Salary + (NWC)
- Base Salary + (NWC) Last Year
- New Base Salary + (Svs pt)
- Base Salary + (Svs pt)
- Base Salary + (Svs pt) Last Year
- New Base Salary + (MVC)
- Base Salary + (MVC)
- Average Paid Salary
Most commonly used option. Please refer to
ANNEX D, page 97
NWC = National Wage Council (Union
Employees)
Svs pt = Service Points. Only applicable to
hotels still using this scheme.
Only applicable if the company uses MVC as
recurring allowance.
Applies to Hourly/Daily Rated Staff
6.
Bonus Amount
Only use this field if you have Fixed Amount payment
selected in Item 5.
7.
Which Period To Pay Bonus
We strongly recommend that you
Select which Pay Cycle you wish to pay out the bonus use Seperately in order for our
with:
system to calculate the CPF
contributions of the normal pay
- Mid-Month Period. The bonus amount will be cycle with the bonus pay cycle.
lumped into the mid-month cycle.
- End-Month Period. The bonus amount will be
lumped into the end-month cycle.
- Seperately. The bonus amount will be seperated and
placed into a cycle called Bonus Cycle.
8.
Bonus Calculation By
Prorate the bonus based on:
- Service Month (Please refer to page 13. Item B1 for more information)
- Calendar Days (Please refer to page 14. Item B2 for more information)
- Working Days (Please refer to page 15. Item B3 for more information)
- None (No proration)
9.
Service Month Cut-Off Day
For more information please
This option will only appear when Service Month is refer to page 13 for Service
selected in Item 8.
Month Cut Off Day explanation.
10.
Contribute Community Funds
If you had processed the End
Option to include community funds into the Bonus Cycle Month, this option will no longer
or exclude it and lump the amount in End Month Cycle. be available.
11.
Rounding Formula
This option will round the bonus amount based on the
following selection:
- None (Default)
- Round up to Dollar
- Round down to Dollar
- > 0.5 = 1 or 0.5 = 0.5 or < 0.5 = 0
- > 0.5 = 1 or <= 0.5 = 0.5 or 0 = 0
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IRAS2016
12.
Leave Exclusion
If any of the checkbox is , system will prorate the
bonus amount according to the leave taken by the
employees.
13.
Exclude Unconfirmed Staff
This option is turned on by
The system will exclude all unconfirmed staff when default.
processing the bonus cycle.
14.
Exclude Employee Hired after and Exclude Employee
Resigned After
The system will exclude the staff hired after the keyed
in date or resigned after a certain date.
TIPS AND TRICKS:
If you wish to process the payroll for a certain group of employees with specific criteria, you may use the
Ad-hoc Query or Query Expert to filter the employees before proceeding with processing their Bonus.
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IRAS2016
Bonus Calculation by Methods:
B1.
By Service Month
Hired date: 11/05/2015
Bonus factor: 1
Bonus method: By Calendar
Basic Salary: $2,000
Which period
Separately
to
pay
bonus:
Cut Off Bonus: 12 - 2015
The bonus will be computed as
follows: (8/12) month X $2,000
=S$1,333.33
Service Month Cut Off Day:
Only applicable to Service Month method only. This is to indicate the cut off day of the
particular month.
‘15’ means the staff must work more than 15 calendar days or equal in the 1st month he / she
joined the company.
If more than 15 calendar days or equal to 15 calendar days, the service month is 1, else it is a
zero month.
Additional Example:
For staff joined 16/08/2015, service month is 5 months. (It includes August month
because counting calendar days from 16/08/2015 to 31/08/2015 is 16).
Note that different months have different calendar days. Example -July, August has
31 calendar days but November has 30 calendar days.
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IRAS2016
B2.
By Calendar Day:
Bonus factor: 1
Bonus method by: Calendar
Which period to pay bonus: Separately
Cut Off Bonus: 12 – 2015
Exclude NPL= 3 days (You may use the
“Leave Exclusion” function to further
prorate the staff’s bonus if they are on
NPL for more than 3 days)
The bonus will be computed as follows:
Total calendar days = 365 days
Calculation:
Actual calendar days: (21+30+31+31+30+31+30+31) - 3= 232 days
232/365 calendar days X $2000.00= S$1271.23
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IRAS2016
B3.
Working Days Method:
Bonus factor: 1
Bonus method by: Working Days
Which period to pay bonus: Separately
Cut Off Bonus: 12 - 2014
NPL: 3 days
Calculation:
Total working days in year 2015: 22+20+22+22+21+22+23+21+22+22+21+23 = 261 days
Actual working days less NPL days (3)
16+21+23+21+22+22+20+23–3 = 166 days
The bonus will be computed as follows:
166/260 working day X S$2000.00 = S$1272.03
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IRAS2016
Process Bonus by Group
This section allows the users to be able to execute the Bonus Run by Groups.
Processing Procedures:
1. At the “Process Bonus Record”, click on “Group” tab.
2. You can group by the below 4 types
of grouping:
 Category Code
 Appraisal Code
 Job Grade Code
 Classification Code
3. Click on “Generate Record” button.
4. Key in either combination below:
- Bonus Factor, Variable Bonus 1 and Variable Bonus 2 for each group or
- Fix amount, Variable Bonus 1 and Variable Bonus 2 for each group.
5. Once you are done, you may proceed to process your bonus, by returning to the Bonus
Parameter tab to process the bonus
IMPORTANT!!!
If you are not using the group setup, please ensure that the list is empty before you do
your standard bonus run. This setup will supersede the setup on the ‘Bonus parameter’
tab.
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IRAS2016
Process Bonus by Individual
This section is to allow the users to be able to enter the bonus amount/ factor by Individual
Staff.
1. At the “Process Bonus Record”, click on the “Individual” tab
2. (Optional) If you wish to retrieve the Bonus Factor from Update Employee, please 
at the option below.
3. If you do not wish to retrieve the Bonus Factor from Update Employee, please DO
NOT  at the above option.
4. Click on “Generate Record”
5. The system will generate the employee listing:
6. You can key in the fixed amount or change the bonus factor for each individual staff.
7. Once done, you may go back to “Bonus Parameter” tab to process your bonus.
COMMONLY MADE MISTAKES
If you are not using the individual setup, please ensure that the list is empty before you do
your standard bonus run. This setup will supersede the standard setup on the ‘Bonus
parameter’ tab and the ‘Group’ tab.
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IRAS2016
8. If you wish to update your entry back to “Update Employee” Bonus Factor field, you
can do so by checking on the “Update Bonus Factor to Update Employee?” check
box.
9. Click on “Generate Record” button to update the Bonus Factor.
Updated from
Individual Tab
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IRAS2016
Update Bonus Factor
This section is for the user to update the employee’s bonus factor. You can update all the
bonus factor update in one single window. Once this list is updated, the system will process
the bonus based on the updated bonus factor.
Update Procedures:
1. At the “Process Bonus Record”, click on “Update Bonus Factor” tab.
Click on “Generate Record” button to generate your employee listing.
2. The system will display all of the employee’s bonus factor in a list
3. Once you have updated the Bonus Factor, you can go back to “Bonus Parameter”
tab to process your bonus.
COMMONLY MADE MISTAKES
If you are not using the option ‘Update Bonus Factor’, please ensure that the list is empty
before you do your standard bonus run. This setup will supersede the standard setup on
the ‘Bonus parameter’ tabs.
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IRAS2016
Bonus Run - Import from Excel
The user has to prepare an Excel file with the format as below and save it an Excel file.
(Bonus / Allowance / Deduction Amount: NO S$ sign, NO comma)
1. Once you have the excel file ready, please go to the Custom Add-On and select the
“Bonus/Allowance Data Import”.
a)
b)
c)
d)
Select the allowance code from the “Code” drop down option.
Select the excel file from the look up button in the “Filename” field.
Enter the respective column number for Employee# and Amount.
For the above example, Employee# is at Column A of the Excel File and
Amount is at Column B of the Excel File.
Select the pay period “Bonus” and click the “Process” button.
Modify Bonus cycle showing the import of the allowance.
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IRAS2016
1.3
CPF EXCESS REFUND
FREQUENTLY ASK QUESTION
Why does the system not calculate the CPF Excess?
According to the CPF Board, payroll vendors do not have the right to adjust any CPF Excess
automatically from the system. Hence, we can only notify our users via report.
Upon closing the December payroll, it is important for the payroll officer to view the CPF
Variance Report located in Payroll Reports > Internal Reports.
By viewing this report, you will know which employees have excess contributions in their CPF:
If there is a value in the Employee/Employer variance, it means that you have CPF Excess in
for the employee.
1. If the employee has CPF excess and you have not submitted the CPF Submission to
the CPF Board, you can go to Modify Pay Record to reduce the EECPF and ERCPF
manually to recover the overpaid CPF. By doing so, you can save all the hassle of
submitting the CPF Refund form to the CPF Board and the IR8S Form to IRAS.
2. However, if the CPF Excess figure is too much to be recovered from the CPF of
December, you will still need to submit the CPF Refund form and the IR8S form.
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3. In order to manually adjust the CPF
value for the affected employee(s),
first go to the Update Employee
Record > Other tab. Tick the option
“Change CPF/FWL/SDF?” and click on
“Save” button.
4.
Next, go to Modify Pay
Record and click on “Recalculate”
button. The Employee CPF and
Employer CPF will be highlighted
in blue. Amend the CPF rates
accordingly.
HOW TO AMEND THE CPF?
Based on the example given above, the Employee Variance is $184.00 and the Employee
CPF contribution of 201512 is -$1000.00.
Hence, the Employee CPF should be manually adjusted to:
-$1000.00 + $184.00 = -$816.00
The Employer Variance is $148.00 and the Employer CPF contribution of 201512 is
$850.00.
Hence, the Employer CPF should be manually adjusted to:
$850.00 - $148.00 = $702.00
This is what should be reflected in the Modify Pay Record:
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1.4 Initialize New Year for
Year 2016
Initialize New Year is a compulsory step to take during the year end period. The objective of
this is feature is to:
- Create the employees working calendar for the year 2016.
- Creating a public holiday table for the year 2016
- Bring forward leave balances of year 2015 to year 2016.
IMPORTANT NOTE!!!
Initialization of New Year must be done before employees can apply leaves on the year
2016. This is an important step if you have the e-Leave system and your employees would
like to plan their 2016 leaves in advance.
1.4.1
Backing Up of Database(s)
Before the initialization of New Year, it is highly recommended to users to backup their
database(s)/company.
Backing up Procedures:
1. Before backing up the database:

PLEASE ENSURE ALL USERS ARE LOGGED OUT FROM THE TIMES
APPLICATION (INCLUDING E-MODULES)
2. In the login screen of TimesPay 8.0, select the company you wish to backup and click
on the Diagnostic button:
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3. Click on the “Backup” button.
4. You may select the drive to backup your database by clicking on the “Folder” button.
The default location is in your TP8 folder. Click on START when ready.
5. If you have more than 1 databases, repeat steps 3 to 5 for each database.
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1.4.2 Initialize of New Year
FREQUENTLY ASKED QUESTION
What does this message mean?
You will only see this message when you had not initialize new year and login to period
201601
FOR CUSTOMERS WHO HAVE E-LEAVE, PLEASE ENSURE ALL THE PENDING LEAVE(S) IN
THE LEAVE RECORD ARE CLEARED BEFORE YOU INITIALIZE THE NEW YEAR.
Once the backing up process is complete, you may continue to
initialize the New Year for the year 2016.
1. Login into the “Timespay8” program and select 201512 in
the period field
2. Click on “Utility”
button
and
select
“Initialize New Year”.
Please ensure you are in the year 201512
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4. Please ensure that the database year is 2016
5. Please select your rounding method of the B/F leave (Rounding formula depend on the
method selected in the Leave Setup > Leave Administration > Current Leave)
- If you want to round leave that will be carried forward, select Round.
- If you do not want to round carry forward leave, select Not Round.
- Rounding method used ‘Half (>0.5:=1 or <0.5:=0 or 0.5:=0.5)
Please refer to the following for the examples on the differences of the two options.
Case #1
Carry Forward Leave: 12.27
Round: 12.00
Not Round: 12.27
Case #2
Round: 11.50
Not Round: 11.50
Case #3
Round: 16.00
Not Round: 15.51
6. Carry forward leave methods: (Please refer to Annex A, page 92)
7. Initialize Employee’s Calendar in New Year:
 to initialize your employee’s working calendar in year 2016
8. Initialize Employee’s Cost Centre Allocation Table: Check to copy the Cost Centre
Allocation in year 2015 to year 2016. This option should be  if you have never run
Initialize New Year before.
9. Click on “OK” button to start the “Initialize New Year” function.
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10. You should see the “Holiday Table” screen next.
11. In this screen, you should be able to see the Public Holidays for Year 2016 on the right
side. If the Public Holiday table is blank, this indicates that your payroll is not updated.
12. Click on Proceed to Initialize to continue.
13. The initialization process will take a while especially to users with a huge database.
Please do not End Task or force shut down during this period as it might corrupt the
data.
14. Once the Initialize New Year process is completed, a message box will
appear. Click on “OK” button to proceed.
15. An Annual Leave Carried Forward/Forfeit Report will be generated and be prompted
on the screen. This report will display the total leave Carried Forward or Forfeited to
Year 2016.
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16. You may print this report now or print it later by going back to the Initialize New Year
function and click on the B/F Leave Report button.
17. Once this process is completed, your staff can now apply leave for the calendar year
of 2016 and you can proceed with your Year 2016 payroll.
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1.5
PROCESSING OF PREVIOUS
YEAR BONUS (YEAR 2015)
This section covers bonuses that are paid in year 2016 but are intended for 2015 tax
assessment.
1. To process a bonus, click on “Process Payroll” button and select “Bonus Record”.
Please ensure you are in the year 2016
2. Your BONUSP must be selected as the Bonus Code in this case.
3. BONUSP is a reserved code for Bonus paid in 2016, but to be declared as 2015 income
(According to IRAS only Contractual bonus 2015 paid in 2016 can put back to 2015,
Non-contractual bonus 2015 paid in 2016 must treat as 2016 income)
2. For the Cut Off Bonus (Mth/Period), please enter as 12/2015.
3. The rest of the setting should follow chapter 1.2.
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IMPORTANT!!!
You SHOULD NOT process your bonus with the BONUSP after 1st March 2016, (or before
February 2016’s CPF cut off deadline by 14th March 2016). Clients are advised to use Bonus
Codes that are NOT BONUSP for the bonus after 1st March 2016. These bonuses will NOT be
included for the tax assessment of the year 2015.
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Part 2 – IRAS Submission
Upon first login, the system will
bring you to this option. You must
complete this setup before
proceeding.
Page 34
Link existing allowance /
deduction codes with their
respective Tax Line
Page 37
Page 38
Setup Voluntary
CPF
contributions to
Singaporeans
and PRs
YES
Does your company
have employees with
Voluntary CPF?
NO
Page 58
Input all taxable
benefits such as
Accommodation,
Car benefits and
Pension
Page 40
Page 41
YES
Do any of your
employees have Excess
CPF?
Print
Displays
IR8S form
the
NO
Page 43
Do any of your
employees
have
benefits which are
taxable?
YES
Do any of your
employees have Share
Options?
Submits
electronic files
to IRAS via
IRAS website
or CRIMSON
LOGIC
the
8B
Page 75
the
8A
Page 70
NO
Print
Displays
Appendix
form
Displays
Appendix
form
NO
Page 72
Input the Share
Options
for
Appendix 8B
Print
YES
Fill up the IR8S
form to declare
the CPF refund
caused
by
Excess
contribution.
Page 45
Page 78
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2.0 IRAS2016 Program
Before proceeding further, users MUST ensure that they have the latest IRAS2016 application
installed. The IRAS2016 is a separate application from the payroll. The function of this
application is to enable the user(s) to yearend income tax documents (IR8A, IR8S, Appendix
8A and Appendix 8B) as well as E-Submission files for both Crimson Logic e-Submission and
Income Tax Department Submission.
How to run the application?
1. On your desktop, look for the “IRAS2016.exe” shortcut icon. If you cannot find the
shortcut icon, please go to \\TP8 folder and look for the “IRAS2016.exe” icon. Simply
select the icon and do a right hand click, select the option “Send To” and select
“Desktop (create shortcut)”.
2. Double click the icon to launch the program.
3. The main login screen will be display on
your screen.
NOTE: The version must
be 9.7.22
4. Select the company to login by doing a single left mouse
click on the company code. Click on “OK” button to
proceed. Please key in your payroll User ID and Password
onto the Login screen.
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IMPORTANT!!!
Only User(s) with full access of the payroll can login to the IRAS 2016 application.
5. Print Date is the date that will appear at the bottom of the IR8A form.
6. Click on “Login” button to login into the program.
7. If this is your first time logging in, you will be brought to the IRAS Settings screen.
Please refer to the next page on how to proceed from the screen.
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2.1 IRAS Settings
1. Upon your first login into the IRAS 2016 application, the system will automatically link
any employees with more than 1 profile for the year 2015 based on their FIN or NRIC
No.
2. Once the linkage is completed, a prompt similar to the
diagram to the right will appear on the screen. Click
“OK” button to continue.
3. The following screen will next, be displayed on the screen.
When the option is , the
system will auto calculate the
Residence Value when the
IR8A report is generated.
4. In order to proceed further, the correct information must be keyed into the above
highlighted fields.
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IMPORTANT!!!
The system will prompt the following message if you fail to provide the relevant information
in IRAS Settings:
By clicking on “Yes”, the system will bring you back to the settings screen. If you click “No”,
the IRAS 2016 application will close.
You will be unable to proceed further if you did not provide the relevant information for
the settings.
Please refer to the following table for the description and definition of each and every field
located in the Parameter Setup.
-
Types Of Organization :
Private Sector
Statutory Board
MINDEF
Govt Department
Others
UEN-LOCAL COMPANY (ROC)
Company registration ID with the following format yyyynnnnnX. E.g
200312345A.
UEN-BUSINESS (ROB)
Company registration ID with the following format nnnnnnnnX. E.g
52912345A
Payer’s ID Type :
(Format yyyy = year, n = numbers, P, Q, X
= alphabet)
ASGD - Tax Reference number assigned by IRAS
ITR - Income Tax Reference number assigned by IRAS
UEN-OTHERS
Company registration ID with the following format TyyPQnnnnX.
E.g T08FC1234A
Director fee approval date
Do you have 2014 bonus that are paid in
2015 (Y/N) : (Excluding BONUSP)
For 2014 Bonus paid in 2015 up to?
It is default to 31st Dec 2015. You may change the date to the actual
date that you know
This is the non-contractual bonus declared payable in 2014 but paid
in 2015.  to enable this option.
Note: The bonus amount will appear in a separate IR8A form
(Supplementary Form).
Select the cut off period where this bonus will apply.
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Do you have 2015 bonus that are paid in
2016 (Y/N): (For BONUSP Only)
Please tick if your Database was
converted from other payroll software in
year 2015
NSP Code 1 / Code 2
Authorized
declaration
person
making
the
Defines the bonus that are declared in 2015 service year and paid in
the following year (2016).  to enable this option
Important Note: When paying out this bonus in 2016, use the
code: BONUSP before 1st March 2016
 if your database is converted from other software. If you do not
do so, the OT figures may not be captured into the form IR8A.
Select the relevant National Service Pay code used in your existing
database. The default code is NSP.
Enter the name of the person who has the authority to confirm the
information.
Designation
Designation of the Authorized Person making the declaration.
Email address of contact person
Email Address of the Authorized Person making the declaration.
Important if you are using auto-inclusion scheme.
TIPS AND TRICKS
In the event that you wish to make changes to the settings, you can always
revisit it by clicking on the IRAS Settings button in the main menu.
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2.2 Tax Line Setup
This function enables the user to setup the correct tax line for the allowance and deduction
codes which are used in the payroll system for the year 2015, so that the amounts reflect
correctly on the employees’ IR8A form.
Mapping Procedures:
1. Click on the “Tax Line Setup” icon.
2. A table which looks similar to the diagram below will appear on screen. Ensure that
all codes are linked to their respective tax line. For more information, please refer to
the sample form found in ANNEX E, Page 98.
3. Click on “Close” button and the system will prompt you to save the changes if you
have made any changes.
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2.3 Voluntary CPF Setup
This section is to setup VOLUNTARY CPF for Permanent Residents and Singaporean Citizens.
Please skip this step and proceed to Chapter 2.4 (page 40) if your company does not practices
contributing voluntary CPF.
Voluntary CPF for Singaporeans
This section is to allow the user to ensure all Voluntary Contribution (For Singaporeans only)
is correctly setup in the IRAS program.
1. Click on “Voluntary CPF Setup” icon and click on
“Singaporean”.
2. You will see the below screen. This setup is link directly from Update Employee > MISC
Tab.
3. “Show Employees Contribute Voluntary Fund?” option allows you to filter only staff
who contribute voluntary fund in the TIMESPAY8.
4. If the staff’s voluntary fund is not found in this list, you can manually “Add” the
voluntary contribution by clicking on “Add” button after you select the staff. Clicking
on “Add All” button will add voluntary contribution for all staff who have voluntary
fund.
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Voluntary CPF for Permanent Residents
IMPORTANT!!!
Only contributions that are not approved by the CPF Board are considered as Voluntary.
Contributions that are approved by CPF board ARE NOT considered as Voluntary
Contribution.
1. Click on “Voluntary CPF Setup” icon, select
“PR” for Permanent Residents.
Example
If you have employees first year PR employees which contribute graduated rate for his/her
employer CPF and normal PR first year rate for his/her employee CPF, you are required to
do the following settings as the additional Employer CPF is considered as voluntary CPF:
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2.4 Recalculate CPF
This step will recalculate and recompile the CPF contributions for the year 2015. During this
step, the IRAS application will breakdown the CPF into 3 different categories:



Voluntary Contribution
Supplementary Bonus
CPF Contribution
Recalculation Procedures:
1. Click on the “Recalculate CPF” icon.
2. The following screen will appear.
3. Click on “Process” button to proceed with the CPF calculation.
4. Once you are done, the program will end the process automatically.
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2.5 Modify IR8S
This function allows the user to modify the IR8S records of individual
employees. The IR8S Form is part of the return of an employee’s remuneration
made by an employer under section 68(2) of the Income Tax Act (Cap. 134).
What is IR8S?
Form IR8S shows details of employer's and employee's CPF contributions. This form is
required if:
a) The CPF contributions exceeded the statutory contributions required under the CPF
Act.
b) The employer contributed to CPF, which is not compulsory under the CPF Act.
However, this is not applicable if the employee is posted overseas as the
employee’s contribution is not deductible and the employer’s contribution is not
taxable.
How to Modify the IR8S for CPF Excess Refund
1. If you had realize that you had a CPF excess right after you had submitted the
December CPF or if the CPF excess is too huge and modifying the EECPF or ERCPF is
not enough to offset the excess. You will need to fill in the CPF refund information in
IR8S form.
2. In the IRAS 2016 application, go to “CPF Excess/Short” icon to check
if you have any employees with Excess CPF.
From this report, you can view how much of CPF Excess that the employee has for the
year of 2015 by looking at the Employee Variance and Employer Variance column.
3. For instance, if the Employee has EECPF excess S$280.00 and ERCPF excess S$238.00,
go to Modify IR8S > Refund Info tab to fill the information.
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4. To fill up the form, first of all look for the AW paid out which is responsible for the CPF
Excess. From the above example, it is caused by the February cycle’s AW of $45,000.
What if there’s an amount in the Employee or Employer
Variance Column?
If amount is positive – There is an excess in the CPF contribution. Need to request for a
refund.
If amount is negative – There is a short fall in the CPF contribution. Need to pay back the
amount to CPF.
5. Once you have determine, fill in the AW amount which causes the Excess CPF in the
“OW or AW Wages” column. Based on the Pay History in the previous page, the AW
amount is $45,000.
At the “OW or AW Wages From Date”, select 01/01/2015 and the end of the month
of the CPF Excess in the “OW or AW Wages To Date”. For this example, select
28/02/2015.
Under the “Employee’s Refund” and the “Employer’s Refund”, key in the amount
which is taken from the CPF Excess/Short Report.
Ignore the field “Employee’s Interest Refund”
and “Employer’s Interest’ if not used.
6. Once you fill in the refund info accordingly, Form IR8A item (7) will reflect as NA in
the amount column.
7. This is what it will look like in the
IR8S Report Section C:
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2.6 IR8S Report
This section allows the user to print IR8S report.
Steps:
Click on “IR8S Report” icon.
2.
The below print dialog box will appear.
3.
Check on the option “Print CPF Wages exceed 85,000 or Voluntary Contribution?”
checkbox to view only employees that have CPF wages exceeding $85,000 or that have
voluntary contribution.
4.
Click on “Preview” button to view the IR8S report. Sample report could be seen at the
following page.
Important!!!
The above records are automatically generated when you do the following:
- CPF Recalculation. (Compulsory)
- Print the IR8S report. (Only staff who has voluntary CPF need to have the report)
In most cases, you need not modify the IR8S record manually.
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Sample IR8S Form
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2.7 IR8A REPORT
This section enables the users to generate various reports for both checking purposes and
submission purposes.
2.7.1
REVIEW/PRINTING OF IR8A REPORT
The following steps will enable the user to generate, view and print the IR8A reports (IR8E for
electronic submission). This step is important for users still using the manual submission
method this year.
1. Click on “IR8A Report” icon.
Select
“IR8A
Report”.
2. The following print dialog box will appear.
3. If are printing your IR8A report on a pre-sealed envelope purchased from Times
Software, please  the “Print on pre-sealed envelope form?” box.
4. If you wish print Supplementary Forms, please () the “Print Supplementary Forms
Only (if applicable)?” box.
5. By  the “To print IR8E Heading?” option, the header will display FORM IR8E
instead of FORM IR8A. Please note that if you are doing manual submission, this
option must be untick.
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6. “Print Employee Number on IR8A Form” allow you to print the employee number
on IR8A form. It will be displayed on the top left side corner of the form.
7. “Print (POSTAL CODE)” indicates Postal Code description in the IR8A form as shown
below:
8. “Print directly to Printer?” allows you to print the IR8A form directly to printer.
9. “12 CPI in IBM mode?” allows you to print the IR8A form in IBM mode with 12 CPI.
10. “Do not round the Community Fund/Donations?” will display the non-rounded figure
of the community funds.
NOTE: The IR8A form does not allow you to input cents.
11. “Do not round down to the nearest dollar in the IR8A Report?” will display the IR8A
in unrounded form.
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12. The dropdown list, “Name of CPF Fund” enables you to choose the name of the
Employee’s compulsory contribution fund. It is either “CPF” or “Designated
Pension/Provident Fund”.
Below is the screenshot of how it will appear in the IR8A form.
13. “Batch Indicator?” allows user to show Original figures, Amendment figures, or the
Final figures which is the combination of both the original and amendment.
14. You can selectively print by “Employee”, “Department” or by “Cost Centre”. Click on
“Employee” tab to select individual staff to print.
BY COST CENTRE
BY DEPARTMENT
BY EMPLOYEE
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15. Click the “Preview” button to preview the IR8A report. A Residence Value Report will
default appear after viewing the IR8A report.
16. Click on “Print” button to directly send the forms to the printer.
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Below is a screenshot of the IR8A form for the year 2016.
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2.7.2
IR8A Checking Report
This report allows the user to print out the IR8A Checking Report for checking purposes before
finalizing and close this year’s income tax.
How to Generate the Report?
1. Click on the “IR8A Report” icon.
2. Click on “IR8A Checking Report” option.
3. The following print dialog box will
appear. You may click on “Preview”
button to view the report. The “Print”
button will print the forms directly to
your printer.
4. “Do not round the Community Fund/Donations?” enables you to view the
community fund contributions in a non-rounded form.
IMPORTANT!!!
In the final submission, IRAS will always round up the community fund contributions and
round down your earnings as their e-Submission system only accept rounded figure
without cents.
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5. “Do not round down to the nearest dollar in the IR8A Report?” will display the IR8A
in unrounded form.
6. “Batch Indicator?” allows user to show Original figures, Amendment figures, or the
Final figures which is the combination of both the original and amendment.
7. You can print filtered by “Employee”, “Department” or by “Cost Centre”. Click on
“Employee” tab to select individual staff to print. The same steps apply for
“Department” or by “Cost Centre”.
The following is a sample of the IR8A Checking Report upon clicking the “Preview”
button:
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2.7.3
IR8A CHECKING REPORT LANDSCAPE FORMAT
This the more eco-friendly option to the IR8A Checking Report as it consumes less paper.
Apart from that, there are no difference in the functionality and information generated
between these two reports.
How to Generate the Report?
2. Select option “IR8A Checking Report Landscape format”.
The following is a sample of the IR8A Checking Report upon clicking the “Preview” button.
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2.7.4
GRAND TOTAL IR8A CHECKING REPORT
This report summarizes the company’s income tax report by sub-totaling the income tax items
to its respective lines.
2. Click on “Grand Total IR8A Checking
Report” option.
3. Click on the “Preview” button to generate the grand total figure for IR8A.
4. You can compare this report with your Pay History Report by Company using the
following steps in your TIMESPAY8 by selecting:
Payroll Reports > Internal Reports > Pay History Report > By whole company
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2.7.5
IR8A Amendment
This section allows the user to manually edit the IR8A details for either Original submission or
Amended submissions. To do so, click on “IR8A Report” icon and select “IR8A Amendment”
option.
Important!!!
Two important things to take note of:
System will overwrite the existing figures in the IR8A with the amended figures.
For IRAS amendment submissions only amend the difference. For more
information, please refer to the example below.
How to do Amendments?
Example 1:
Actual Salary = $28,000
Original Transmission = $24,000
Amended record should show as “$4,000”
Example 2:
Actual Bonus = $3,000
Amended record should be shown as “-$2,000”
1)
Only edit the fields that are required to be amended. Any fields that do
not required to be amended MUST be left blank.
2)
Prepare only for the affected employee(s), use “Query” to select the
employee(s).
Ensure the accuracy in all information before transmitting to IRAS as IRAS do not
allow users to delete the submission once it is submitted.
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Amendment Procedure:
1. Click on “IR8A Report” icon and select “IR8A Amendment” option.
2. Click on “New” button. If the “New” button is grayed out, click on “Edit” button.
3. Select the affected staff, select the “Batch Indicator” before you click the “Query”
button.
4. Select “IRAS Year” as Current Year.
5. Select the “Batch Indicator” as Amendment.
6. Fill in the details accordingly.
7. Click on the “Save” button to save the changes.
8. Remember to continue to use the “Query” and with the e-Submission.
9. Remember to change the “Batch Indicator” to Amendment within the e-Submission
file (page 78) generator as shown below.
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2.7.6
Voluntary Report
Voluntary Report is used to verify CPF voluntary contribution for the employees that
contributed voluntary CPF.
How to Generate Report?
2. Click on “Voluntary Report” option.
2.1. The following dialog box will be displayed on
your screen.
2.2. Click on the “Preview” button to preview the
report.
2.3. Below is a screenshot of sample voluntary report:
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2.7.7
Pay History Report By Employee
Pay History Report is used to check on Taxable Income, Additional Wage Capping and
Employees’ CPF contribution.
2. Click on “Pay History Report by Employee” option.
2.1. The following print dialog box will appear.
2.2. Select the period range, then select
employee and click on the “Process” button
to generate the report.
2.3. Below is a screenshot of sample pay history report:
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2.8 Benefits in Kind
What are Benefits in Kind?
Benefits in Kind are non-wage compensations provided to employees in addition to their
normal wages or salaries. If you do not have any employees that have Benefits in Kind,
you can skip this step.
This section allows the user to input any taxable benefits which are not paid
through the payroll system in order for it to reflect in the Appendix 8A. This
information could be keyed in for employees who are employed in Singapore
any time during the preceding year.
Which groups of employees are required to declare their benefits in the Appendix 8A?
 Full Time Resident Employee
 Part Time Resident Employee
 Non Resident Employee
 Company Director (Including non-resident director)
 Pensioner
IMPORTANT!!!
You do not need to prepare FORM IR8A and Appendix 8A for the period that your employee
is posted overseas UNLESS his/her overseas assignment is incidental to his/her
employment in Singapore.
Appendix 8A data entry is usually applicable to the above group who are having benefits in
kind.
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Getting Started
Upon clicking on the “Benefits in Kind” icon, the following window will appear on screen:
If you wish to key in any Benefits In
Kind information to your employees,
you are required to click on the “New”
button and the following window will
appear:
You are then required to click on
listing.
button located here to proceed to the employee
Next, select the employee from the
employee listing that you wish to edit
and click on “OK” to proceed:
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2.8.1
IR8A Additional Record Tab
Any contribution made by
employer to any
Pension/Provident Fund
outside Singapore is taxable.
Declare the amount and name
of the fund.
If you have any pay out item(s)
with tax line 72, remember to
obtain IRAS approval for tax
relief. Kindly fill in the indicator
and approval date.
If “Employee’s income tax is borne
by employer”.
For PR 1st year or 2nd year
contributed full CPF rate or full
employer rate & graduated
employee rate.
Choose either
“Tax partially borne
by Employer” or
“A fixed amount of
income Tax borne
by Employee”, and
textboxes will
appear for you to
key in the amount.
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Useful Tips:
To manually adjust the Voluntary CPF contribution:
1) Click on the “New” button to start the Appendix 8A record for the selected employee.
2) Check on the “Adjust Voluntary Contribution?”
checkbox.
3) Click on the “Save” button. You will see two fields appear on the screen as shown below.
4) Enter the CPF amount, this will override the computed amount, in the field provided.
To manually adjust the excess or voluntary contribution in the IR8A Form:
1) Check on the “Adjust Employer Variance?” checkbox.
2) Click on the “Save” button.
3) Enter the amount that will override the computed amount
in “Variance Amount” input field.
To manually adjust the excess or voluntary contribution in the IR8A SUPPLEMENTARY Form:
1) Select the affected employee via the dropdown list above the tabs.
2) Go to the “MISC” tab and key in the “Supplementary Employee CPF” field.
3) Click on the “Save” button to save the record.
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2.8.2
Housing Tab
This section allows the user to key in the details of employee’s residential related benefits in
the Appendix 8A.
a. Starting YA2015, IRAS no longer requires you to declare the furniture and fittings in
details. You are just required to select whether the premise is partially furnished or
fully furnished.
b. If the premise is partially furnished, the value of the furniture and fitting will be 40%
of the figure keyed in “Annual Value”.
c. If the premise is fully furnished, the value of the furniture and fitting will be 50% of
the figure keyed in “Annual Value”.
d. If the premise is rented, you do not need to key in the “Annual Value” but are
required to key in into the “Rent paid to landlord including rental of
Furniture/Fittings”.
If more than one address,
key in the 2nd address at
Address2 tab
If the address is the
same with the address in
UPDATE EMPLOYEE, just
tick on the checkbox.
Click on calculate to
calculate the Residence $
based on the values.
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Please refer to the following comparison chart for the changes in this year’s accommodation
benefits as compared to last year.
Up to Year of Assessment (YA)
2014
1
From Year of Assessment
(YA) 2015 onwards
(a) Place of Residence or Serviced Apartment not within hotel
building
Lower of:
Annual value (AV) of property
less rent paid by employee; or
10% of employment income; or
Annual value (AV) of property,
Less: rent paid by employee.
See more information
Where AV is not available, the
market rent paid by the employer
(including the rent paid for the
furniture and fittings) less rent
paid by employee.
(b) Furniture and Fittings

Prescribed rates for each piece of 
furniture & fittings provided
40% of the AV if the property
is partially furnished; or
See list on the value of the furniture 
and fittings and related benefits
50% of the AV if the property
is fully furnished
Partially furnished - Only fittings
(e.g. lightings, airconditioner/ceiling fan, waterheater) are provided.
Fully furnished - Both fittings
and furniture / household
appliances are provided.
(c) Utilities and Housekeeping costs

Utilities, telephone and cable bills, 
household servant :
- Actual amount paid by employer
Utilities, telephone and cable
bills, household servant :
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Up to Year of Assessment (YA)
2014

2
Gardener:
- $35 per month or actual wages
paid by employer, whichever is
lesser
From Year of Assessment
(YA) 2015 onwards
- Actual amount paid by
employer

Gardener:
- Actual wages paid by
employer
Hotel accommodation or Serviced Apartment within hotel building

2% of basic salary plus prescribed 
value for each occupant during
period of stay
Actual costs incurred by the
employer for the hotel stay,
Less amount paid by
employee
3
Housing allowance
Tax in full
4
Employee signs a rental agreement but the employer pays the rent
to the landlord
Tax the rental paid by employer in full.
This is similar to housing allowance paid by the employer. The rental
agreement between the employee and the landlord will not affect the tax
treatment.
Source: http://www.iras.gov.sg/irashome/page04.aspx?id=1758
(Taken on 12/08/2014)
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2.8.3
Hotel / Travel Tab
This section will allow the user to key in details of Hotel Accommodation for the staff’s
dependents and children. According to IRAS, if the employee stays in a service apartment
and is situated in a hotel premises, you are required to declare under this portion.
Starting from YA2015, you are required to declare the full amount for hotel
accommodation/service apartment paid by employer.
Declare full amount for
hotel accommodation
provided by employer
2.8.4
Others Tab
This section allows the user to key in other benefits which were not covered in the previous
tabs.
Please refer paragraph 16 of
IRAS explanatory notes to find
out more about the
computation formula.
Declare in full if
the amount is
more than
S$200 per
occasion.
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2.8.5
Remarks Tab
This section has to be filled up if you are using the E-Submission to submit the tax
information.
2.8.6
MISC Tab
This section contains other miscellaneous items for tax reporting.
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Saving the Record
Once you are done, click on the “Save” button to save the changes made to the employee.
Upon saving, any edited record will be reflected in the startup page:
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2.9
Benefits in Kind Amendment
This section allows the user to manually edit the Benefits in Kind details for either Original
submission or Amendment submission. To do so, click on “Benefits In Kind” icon and select
“Benefits In Kind Amendment” option:
Important!!!
Two important things to take note of:
System will overwrite the existing figures in the Benefits in Kind with the amended
figures.
For IRAS amendment submissions only amend the difference. For more information,
please refer to the example below.
How to do Amendments?
Example 1:
Actual Life Insurance Premiums Paid By Employer = $5,000
Amended record should show as “$500”
Example 2:
Actual Life Insurance Premiums Paid By Employer = $3,000
Amended record should be shown as “-$300”
1)
Only edit the fields that are required to be amended. Any fields that do not
required to be amended MUST be left blank.
2)
Prepare only for the affected employee(s), use “Query” to select the
employee(s).
Ensure the accuracy in all information before transmitting to IRAS as IRAS do not
allow users to delete the submission once it is submitted.
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Amendment Procedure:
1. Click on “Benefits In Kind” icon, select “Benefits In Kind Amendment” option.
2. Click on
button. If the “New” button is grayed out, click on “Edit”
button, and select the affected staff.
3. Click on respective tab that you are required to amend.
4. Fill in the details accordingly. For example, amendment on Life Insurance Premiums
Paid By Employer based on Example 1 on page 70.
5. Click on “Save” button to save the changes.
6. Remember to continue to use the “Query” with the e-Submission.
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2.10
Appendix 8A
This section allows the IRAS program to print the Appendix 8A report.
IMPORTANT!!!
This report will only display IF you had keyed in values into the Benefit In Kind
section. If nothing is keyed, there will be NO report generated.
How to Generate the Appendix 8A Report?
1. Click on “Appendix 8A” icon.
2. The below print dialog box will appear as below.
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3. Click on “Preview” button to view the Appendix 8A report.
Below is a sample of the Appendix 8A report.
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2.11
SHARES OPTION
What is Appendix 8B?
Appendix 8B is only applicable to companies that have the stock option. This
portion must be completed and signed by the company secretary/director,
manager, honorary secretary/treasurer, representative of a non-resident company
or a person authorized by the employer, as the case may be, in respect of an
employee who has derived gains or profits, either directly or indirectly from the
exercise, assignment or release of any share option right or benefit where such a
right or benefit was obtained by reason of any office or employment.
This section is for users to key in the Appendix 8B information.
To furnish details of the stock option gains derived by the employee in year
2015 and segregating the gains into the following schemes, where
applicable:-
Section A – Employee Stock Option Scheme (ESOP)
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Section B – Entrepreneurial Employee Stock Option Scheme (EESOP)
Section C – Company Stock Option (CSOP)
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TO INPUT SHARES OPTION
To input the Shares Options, proceed as follow:
STEPS:
1. Click on the “Share Options” icon.
2. Select the employee at the “Employee Name” or “Employee Number” column.
3. Click on the “NEW” button to create the records.
a. If you want the system to auto-populate the RCB number from TIMESPAY8,
check on the “Populate RCB No”.
Otherwise you can input the RCB No. manually.
Choose the tabs needed to
input the data
IR8B form only allows 3 rows.
To input more rows, choose
the NEXT PAGE
4. Click on “Delete” button if you want to delete the records.
5. To save the records, click on “Save” button.
6. Refer to page 77 to preview the Appendix 8B report.
To view the Appendix 8B report, please refer to section 2.12 Appendix 8B Report (page 77).
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2.12
Appendix 8B
This section allows the IRAS program to print the Appendix 8B report.
Appendix 8B Report is used to print Stock Option Report.
IMPORTANT!!!
This report will only display IF you had keyed in values into the Shares Option
section. If nothing is keyed, there will be NO report generated.
1. Click on “Appendix 8B” icon.
2. Click on “Appendix 8B Report” option.
2.1. The following print dialog box will appear:
2.2. Select your employees via the two drop down
lists and click on the “Preview” button to
preview the report.
Please refer to the next page for the sample Appendix 8B report.
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IRAS2016
Sample Appendix 8B Form
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IRAS2016
2.13
Query
You may use the Query Expert to create a query on the employee’s record.
This may be necessary when you need to process only the selected records.
(Please refer to the payroll user manual on the use of Query).
“Adhoc Query” is a similar function that can be found in
TIMESPAY8. You may choose a specific number of
employees much faster.
“Quick Search By NRIC” is to find out the employee’s ID / Name when IRAS / Crimson Logic
validation process generates error listing with employee’s NRIC.
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IRAS2016
2.14
E-Submission
IRAS Auto-Inclusion Scheme (AIS)
Under the Auto-Inclusion Scheme (AIS) for Employment Income, employers do not need to
distribute hardcopies of the IR8A/ IR8S/ Appendix 8A/ Appendix 8B to their employees
anymore as employees can view their annual remuneration via their payslips or their auto
included income via the Income, Deductions and Reliefs Statement (IDRS) at myTax Portal.
https://mytax.iras.gov.sg
This section allows the user to setup the parameters and generate the Auto-Inclusion Scheme
text files required for E-Submission. This application caters to two types of e-Submission
method which complies with the IRAS Auto-Inclusion Scheme. They are:
Submission Type
Income Tax
Format Method
Crimson Logic
Method
2.14.1
Submission Medium
Submit via IRAS
website
Submit via CRIMSON
LOGIC website
Description
This is a free service provided by IRAS.
This is an electronic application developed
by CrimsonLogic Pte Ltd and subscription is
required.
INCOME TAX FORMAT
This section allows the user to generate the text file for submission using INCOME TAX
FORMAT (My Tax Portal).
IMPORTANT!!!
This E-Submission DOES NOT link directly to http://www.iras.gov.sg. TIMES Software is only
responsible to generate the output file for you to upload. You will need to login into your
E-Submission Website to submit your text files.
1. Click on the “E-Submission” icon.
2. Select “Income Tax Format” option.
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IRAS2016
3. The system will display the following dialog box.
4. By default, the system will detail the text file directory to folder.
C:\Timesoft\TP8\IRAS
If you wish to change the directory, click on
the dialog box to select the directory.
button at the top right corner of
5. When
button is clicked, the system will check through the employees’
details for vital IRAS related information. If the system found the following information to
be blank, it will force the user to key in the information before proceeding further:
a) Nationality Code
If the nationality code of the system is not mapped to its respective IRAS nationality
code. The following message will be prompted:
The system will then prompt you a list of nationality codes currently used by the
payroll system.
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IRAS2016
You are required to key in the missing IRAS Nationality Code:
Click on
button to browse for the codes:
For the full list of IRAS Nationality Code, please go to:
https://www.iras.gov.sg/IRASHome/uploadedFiles/IRASHome/Businesses/Li
st%20of%20Country%20and%20Nationality%20Codes.pdf
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IRAS2016
b) Gender
If the employee’s gender is blank in the Update Employee,
The system will then generate a list of affected employees for you to change its value:
c) Address
If the address field in the Update Employee > Address is blank,
The system will generate a list of employees affected:
Key in the employee’s address in the “ADDR1”, “ADDR2” and “ADDR3” columns.
d) Income Tax Account Number
If the income tax number in the Update
Employee > Other tab is blank,
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IRAS2016
The system will then generate a list of employees affected. Key into the “FIN_NO”
column.
6. Once all the relevant information are filled in, the system will
prompt the following message box to indicate that the process is
completed.
To retrieve the file(s), simply go to C:\Timesoft\TP8\IRAS folder, find the file(s) starting
with your company code. For example company code ‘TSPL’, IRAS file(s) name is
TSPLIRAS_IR8A_2015.txt.
You should be able to see the files generated in the desired directory. It will look like the
sample below.
At the same time, you will be able to see the total count for the respective forms at the
bottom of the screen.
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IRAS2016
7. If you are generating the adjusted IR8A form (the adjustment is done in “IR8A
Amendment” option), you should select Amendment under “Batch Indicator” drop
down box and then regenerate the files again.
The system will only generate IR8A file with the Amendment status in Benefits in Kind.
8. Click on the “Close” button to exit.
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IRAS2016
2.14.2
CRIMSON LOGIC FORMAT
This section allows the user to generate the text file for submission using CRIMSON LOGIC
FORMAT.
IMPORTANT!!!
This E-Submission DOES NOT link directly to https://www.pat.com.sg. TIMES Software is
only responsible to generate the output for you to upload. You will need to login into your
E-Submission Website to submit your text files.
Generating Steps:
1. Click on “E-Submission” icon.
2. Select “Crimson Logic Format” option.
The system will display the following dialog box.
3. The directory that system will default to as follow:
C:\Timesoft\TP8\CrimsonLogic
If you wish to change the directory, please click on this
button at the top right corner
of the dialog box to select the directory that you wish to save the files in.
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IRAS2016
4. Once it is done, click on “Generate” button to generate the text
file. The system will prompt the following message box to
indicate
that
the
process
is
completed.
To retrieve the file(s), simply go to C:\Timesoft\TP8\CrimsonLogic folder, find the file(s)
starting with your company code. For example company code ‘TSPL’, IRAS file(s) name is
TSPL_CS_IR8A.txt.
5. When
button is clicked, the system will check through the employees’
details for vital IRAS related information. If the system found the following information to
be blank, it will force the user to key in the information before proceeding further:
a) Nationality Code
If the nationality code of the system is not mapped to its respective IRAS nationality
code. The following message will be prompted:
The system will then prompt you a list of nationality
codes currently use by the payroll system.
You are required to key in the missing
IRAS Nationality Code:
Click on
button to browse for the codes:
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IRAS2016
b) Gender
If the employee’s gender is blank in the Update Employee,
The system will then generate a list of affected employees for you to change its value:
c) Address
If the address field in the Update Employee > Address is blank,
The system will generate a list of employees affected:
Key in the employee’s address in the “ADDR1”, “ADDR2” and “ADDR3” columns.
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IRAS2016
d) Income Tax Account Number
If the income tax number in the
Update Employee > Other tab is blank,
The system will then generate a list of employees affected. Key into the “FIN_NO”
column.
6. You should be able to see the files generated in the desired directory. It will look like the
sample below.
7. At the same time, you will be able to see the
total count for the respective forms at the
bottom of the screen.
8. If you are generating the adjusted IR8A form (the
adjustment is done in “IR8A Amendment” option),
you should select Amendment under “Batch
Indicator” drop down box and then regenerate the
files again.
9. Click on the “Close” button to exit.
Page 87 of 108
IRAS2016
2.15
Validation & Submission
Application Quick Start Guide
The Validation & Submission Application is a free application provided by IRAS. It allows
employers to validate and submit files (.txt or .xml), generated from a supporting payroll
software, to IRAS.
This application is suitable for you if your organization is using a supporting payroll software
system, either developed internally or purchased off-the-shelf.
Installation
1.
At IRAS website www.iras.gov.sg, choose Businesses > Employers > Auto-Inclusion
Scheme (AIS) for Employment Income > Validation and Submission Application.
2.
Click Validation and Application Version 6.0 to download and install the program.
Launch the application
1.
Launch by double-clicking the AIS Salary File Validation and Submission Application
from the desktop.
2.
The following screen will
appear after loading:
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IRAS2016
Step 1 – Validate File
Begin validating a file
1.
2.
Click “Next” button to proceed.
Click “Browse” button to select the generated file from the payroll software
3.
Select the file to validate and click “Open” button to load the selected filed into the
application file. Once done, the “Validate” button will be enabled.
4.
Click “Validation” button to start the validation process for the selected file.
If there are error(s) detected:
1.
The error(s) will be listed as shown.
2.
Please rectify all the errors within the payroll software and regenerate a file from the
payroll software.
3.
To save the list of error(s), click
4.
You can contact us by sending us the error log file if you are unsure on how to rectify
the error(s).
button.
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IRAS2016
If there are no error(s) detected:
1.
Once there are no errors, the message File validation is successful will be shown.
2.
Click “Next” button to proceed.
Step 2 – Summary
Verify summary of file
1.
Please verify the summary of the file before submission to IRAS.
2.
You can view the individual employees’ records at the bottom row of the file
summary. Each row represents one employee’s record.
Note: The individual employee’s record summary is applicable to Form IR8A only.
3.
Click
if there is more file(s) to be submitted to IRAS.
Note: Maximum number of files per submission is four (4). If there are more than 4
files to be submitted, you have to repeat the validation and submission process for
the remaining files.
4.
Once ready, click
to login to myTax Portal to submit the file(s).
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IRAS2016
Step 3 – Login to myTax Portal to submit
Login to myTax Portal
1.
You will be brought to myTax Portal.
2.
At the top rightmost box, select “My Organization’s/Business Tax Matters”.
Then click
or
to login.
3.
Login is different for each user.
4.
Upon successful login, the Upload Data File page will be shown. The files, those are
prepared from the payroll software and validated with the Validation and Submission
application, will be shown in the table.
COMMONLY MADE MISTAKE!!!
5.
6. Click
Browse/choose the indicated xxxxx.iras file for submission to IRAS.
to submit the file to IRAS.
Successful Upload
1.
Upon successful upload, the Upload Data File Acknowledgement page will be
shown.
2.
Print the acknowledgement page or take down submission reference number for
future reference.
Page 91 of 108
IRAS2016
ANNEX A
CARRY FORWARD LEAVE METHODS
1. All (Balance Leave) - Select this option if you want to carry forward ALL your YTD 2015
leave balance to the year 2016.
Screen capture as at period 201512
2. One Year (Without B/F) - Carry forward the earned leave for the year 2015 only.
BF from year 2014 = 20.50 - (15.50-4.00) = 9.00
Where 4.00 is the amount taken in the year 2015
3. Maximum Days C/F (Manual) - Carry forward balance annual leave is limited to userdefined amount or actual Annual leave balance, whichever is lower.
Example
Case #1
Case #2
Annual Leave Allocation: 10 days
Annual Leave Allocation: 16 days
Max Carry Forward: 10 days
Max Carry Forward: 14 days
2015 Total Annual Leave: 10 days
2014 Total Annual Leave: 14 days
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IRAS2016
4. Maximum Day C/F (Allocation) - The number of days as specified in Leave Setup >
Leave Allocation > Current Year Carry Forward column.
5. None - Forfeit all balance annual leave in the year 2015
6. Maximum Day C/F (By Percentage) - The percentage of days as specified in Leave
Setup > Leave Allocation > Current Year Carry Forward column. The formula that is
used is the Entitlement % multiplied by the number of Entitled Days. (9.08 x 25% =
2.27)
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IRAS2016
7. Maximum Day C/F (Allocation by Service Year) - Similar to Maximum Day C/F (By
Allocation) but Carry Forward Leave will be based on your Service Status. The service
year will always be rounded down.
(Example; 3 years 2 months become 3 years)
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ANNEX B
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ANNEX C
Bonus Method
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ANNEX D
Case 1 – Bonus Run on 201512
Base Salary
New Base Salary
Case 2 – Bonus Run on 201601
New Base Salary (Last Year)
Base Salary
New Base Salary
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ANNEX E
SAMPLE IR8A FORM WITH TAX LINE NUMBER INDICATOR
1. Gross Salary
2. Bonus
3. Director Fees
61. Allowance – Transport
62. Allowance – Entertainment
63. Allowance – Others
4. Commission
71. Gratuity
73. Notice Pay
75. Gratuity - Other
Payment
72. Loss of Office / Retrenchment
74. Ex-gratia
Payment
5. Pension
Key from
Benefits
In Kind
Page 98 of 108
IRAS2016
ANNEX F
Allowance/Bonus Excel Import
1. The user has to prepare an Excel file with the format as below and save it an Excel file.
(Bonus / Allowance / Deduction Amount: NO S$ sign, NO comma).
2. After preparing the Import file, user has to decide which pay period to import the pay
record. (Mid month cycle, End month cycle, Bonus cycle or Special cycle.)
Procedures for Bonus/Allowance/Deduction Import to Mid month cycle.
Important note: Only applies to company or database which pays twice a month.
1) Select the right period and Log on to “M” cycle.
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IRAS2016
2) After processing the mid-month pay record, go to Custom Add-On and select the
“Bonus / Allowance Data Import”, you should see a table with a few options as shown
below.
a) Select the option “Bonus/Allowance Data Import” and select the allowance code
from the drop down option.
b) Select the excel file from the look up button.
c) Enter the respective column number for Employee# and Amount.
For the above example, Employee# is at Column A of the Excel File and Amount
is at Column B of the Excel File.
d) Select the pay period “Mid-Month” and click the “Process” button.
Mid-month modify pay record shown the import of the allowance.
Page 100 of 108
IRAS2016
Procedures for Bonus/Allowance/Deduction Import to End month cycle.
1)
Select the right period and Log on to “E” cycle.
2)
After processing the end month pay record, login to the Custom Add-On and select
“Bonus / Allowance Data Import”.
a) Select the allowance code from the “Code” drop down option.
b) Select the excel file from the look up button in the “Filename” field.
For the above example, Employee# is at Column A of the Excel File and Amount is at
Column B of the Excel File.
d) Select the pay period “End Month” and click the “Process” button.
Page 101 of 108
IRAS2016
End month modify pay record showing the import of the allowance.
Bonus/Allowance/Deduction Import to Special cycle
1) Once you had prepared the Excel file, go to the Custom Add-On button and select
“Bonus / Allowance Data Import” option.
a) Select the allowance code from the “Code” drop down option.
b) Select the excel file from the look up button in the “Filename” field.
For the above example, Employee# is at Column A of the Excel File and Amount is at
Column B of the Excel File.
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IRAS2016
d) Select the pay period “Bonus” and click the “Process” button.
Modify special cycle showing the import of the allowance.
Page 103 of 108
IRAS2016
ANNEX G
Taken from IRAS Website on Acceptable Rates for Per Diem Allowances. Source:
https://www.iras.gov.sg/IRASHome/uploadedFiles/IRASHome/Individuals/2015%20Accepta
ble%20Rates%20for%20Per%20Diem%20Allowances.pdf
Page 104 of 108
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ANNEX H
Accommodation Benefits before YA2014 vs YA2015 Onwards.
YA2014
From YA2015
2
1
1
3
1. From YA2015 onwards, the Furniture and Fittings there is no need to declare it in details.
Users only need to declare whether the unit is Partially Furnished or Fully Furnished.
2. You can now declare more than one address in your Appendix 8A form. You can do so by
keying in at the Address1 and Address2 tab.
3. You can now view the system’s calculation of the Residence Value amount immediately
by clicking on the “Calculate” button. Previously, this figure is only auto-calculated when
you generate the reports.
Page 108 of 108

Times Pay 8.0 IRAS 2016

Transcription

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