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Times Pay 8.0 IRAS 2014 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

IRAS2014


The information and screenshots in this manual are correct at the time of printing. Times Software reserves the right to Change / amend without prior notice given to clients. Modify date: 11 Oct 2013

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Contents Page

PART 1 – Year End Setup Procedures (PAYROLL)------------------------------------------------------- 3

1.1 Installation of Updates for TimesPay 8.0 --------------------------------------------------------------- 4

1.2 Processing of Bonus Run in Year 2013 ---------------------------------------------------------------- 9

1.3 CPF Excess Refund ----------------------------------------------------------------------------------------- 23

1.4 Initialize New Year for Year 2014 ------------------------------------------------------------------------ 25

1.5 Processing of Previous Year Bonus (Bonus 2013 paid in 2014) -------------------------------- 31

PART 2 – Year End Setup Procedures (IRAS) ---------------------------------------------------------------- 33

2.0 IRAS2014 Program ---------------------------------------------------------------------------------------- 34

2.1 IRAS Settings ----------------------------------------------------------------------------------------------- 36

2.2 Tax Line Setup ---------------------------------------------------------------------------------------------- 39

2.3 Recalculate CPF -------------------------------------------------------------------------------------------- 40

2.4 Voluntary CPF Setup -------------------------------------------------------------------------------------- 41

2.5 IR8A Report -------------------------------------------------------------------------------------------------- 43

2.6 Benefits in Kind --------------------------------------------------------------------------------------------- 52

2.7 Appendix 8A ------------------------------------------------------------------------------------------------ 62

2.8 Modify IR8S -------------------------------------------------------------------------------------------------- 64

2.9 IR8S Report-------------------------------------------------------------------------------------------------- 67

2.10 Share Options------------------------------------------------------------------------------------------------ 68

2.11 Global Allowance ------------------------------------------------------------------------------------------- 72

2.12 Query ---------------------------------------------------------------------------------------------------------- 73

2.13 Reports-------------------------------------------------------------------------------------------------------- 74

2.14 CPF Excess/Short ------------------------------------------------------------------------------------------ 76

2.15 AIS Salary File Validation and Submission Application ------------------------------------------ 77

2.15.1 Income Tax Format --------------------------------------------------------------------------- 78

2.15.2 Crimson Logic Format ----------------------------------------------------------------------- 84

2.16 Validation & Submission Application Quick Start Guide------------------------------------------ 90

Annexes

Annex A – Carry Forward Leave Method ----------------------------------------------------------------- 95

Annex B – Explanation of IRAS Parameter Setup ------------------------------------------------------ 98

Annex C – Explanation of Bonus Method ----------------------------------------------------------------- 99

Annex D – Explanation of Bonus Payment Option ----------------------------------------------------- 100

Annex E – Sample IR8A Form with Tax Line Number Indicator ------------------------------------ 103

Annex F – Payroll / HR Enhancement / Changes List for the year 2013 -------------------------- 104

Annex G – Bonus / Allowance / Deduction Import using Microsoft Excel ------------------------- 105

Annex H – IRAS Acceptable Rates for Per Diem Allowances 2013 -------------------------------- 112

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Updating of TimesPay 8.0 and Installation of IRAS 2014

Processing of Bonus/AWS (Year 2013)

Backup of Database

Initialization of New Year and Brought Forward of Leave to Year 2014

Processing of Previous Year Bonus (Year 2014)

Step 1

Step 3

Step 2

Step 4

Step 5

Bonus paid out in 2013

No bonus

paid out in

2013

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Key features added to this version:

• IRAS2014 application for yearend income tax submission.

• New January 2014 CPF Updates.

• Updated Public Holidays table for the year 2014.

• Enhanced user interface for both TimesPay 8.0 and IRAS module

Installation Procedures: 1. 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/update/payhr8/TP8-2014.exe

For Windows XP UsersFor Windows XP UsersFor Windows XP UsersFor Windows XP Users A window similar to the one shown below will prompt while accessing the URL. 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.

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For Windows For Windows For Windows For Windows 7777 UsersUsersUsersUsers

A window similar to the one shown below will prompt at the bottom half of the browser. Select [SAVE AS] 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/update/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:

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3. Double click or run this icon and the following screen will appear. If the Destination Folder is correct, click on the [INSTALL] button :

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 (8) 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.

If you did not receive the password, please send us an e-mail to [email protected]

5. The following window will prompt: Click the ‘Yes to All’ button to proceed.

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For Windows 7 UsersFor Windows 7 UsersFor Windows 7 UsersFor Windows 7 Users

This message will prompt after the installation is complete. Please select “This program installed correctly” to continue.

Common Errors Encountered during UpdatingCommon Errors Encountered during UpdatingCommon Errors Encountered during UpdatingCommon 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.

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How to How to How to How to Verify that the Payroll is updatedVerify that the Payroll is updatedVerify that the Payroll is updatedVerify that the Payroll is updated???? a. Run the TIMESPAY8 application. b. At the login screen, ensure the version is at 9.16.1 and the date is 07/10/2013 or later. c. In this new update, we had enhanced the login page to display the total headcount used

and the total licensed headcount in which you had purchased.

How to Identify your Payroll’s Installed Location?How to Identify your Payroll’s Installed Location?How to Identify your Payroll’s Installed Location?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: 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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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.

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3. You will see the following screen:

Item Explanation Important Remarks

1 Bonus Code:

Select the code from the Allowance/Deduction table that you wish to declare as your Bonus Code. For Bonus run, we recommend to use codes starting with BONU for example:

- BONUAWS

- BONU

- BONUADV

Please DO NOT use BONUSP

as it’s a reserved code for

Bonus for year 2013 which

are paid in the year 2013

(Please refer to ANNEX B,

Page 98 for more illustration)

3

Lowest Priority Highest Priority

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2 Bonus Method:

Select the following bonus method practice by your company: - By Calendar: Based on Calendar Year (Jan

2013 to Dec 2013)

- By Pay Period: Based on employee’s pay group’s period (21st Dec 2012 to 20th Dec 2013)

- By Calendar Periodical: Based on company

financial period (July 2012 to June 2013)

Please refer to ANNEX C, Page 99 for more details

3 Cut-off Bonus (Mth/Period): Determines the cut off period of the bonus computation.

Example:

If your company’s bonus follows the calendar year, your bonus cut off will be in December.

4 Bonus Factor: 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.

Please see screenshot below:

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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

6. Bonus Amount Only use this field if you have Fixed Amount payment selected in Item 5.

7. Which Period To Pay Bonus Select which Pay Cycle you wish to pay out the bonus with: - Mid-Month Period. The bonus amount will be

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.

We strongly recommend that you use Seperately in order for our system to calculate the CPF contributions of the normal pay cycle with the bonus pay cycle.

8. Bonus Calculation By Prorate the bonus based on: - Service Month (Please refer to page 14. Item B1 for more information) - Calendar Days (Please refer to page 16. Item B2 for more information) - Working Days (Please refer to page 17. Item B3 for more information) - None (No proration)

9. Service Month Cut-Off Day This option will only appear when Service Month is selected in Item 8.

For more information please refer to page 15 for Service Month Cut Off Day

explanation.

10. Contribute Community Funds Option to include community funds into the Bonus Cycle or exclude it and lump the amount in End Month Cycle.

If you had processed the End Month, this option will no longer be available.

11. Rounding Formula This option will round the bonus amount based on the following selection: - None (Default)

Most commonly used option. Please refer

to ANNEX D, page 100.

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

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- 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

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 The system will exclude all unconfirmed staff when processing the bonus cycle.

This option is turned on by default.

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 criterias, you

may use the Ad-hoc Query or Query Expert to filter the employees before proceeding with

processing their Bonus.

FREQUENTLY ASKED QUESTIONS Is it possible to upload the bonus information based on an excel file which I had created?

YES, it is possible. Please refer to ANNEX G, page 105 for the complete step by step guide.

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Bonus Calculation By Methods:

B1. By Service Month

Hired date: 11/05/2013, Bonus factor: 1, Bonus method: By Calendar

Basic Salary: $2,000 Which period to pay bonus: Separately Cut Off Bonus: 12 - 2013

The bonus will be computed as follows: (8/12) month X $2,000 =S$1,333.33

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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 16/08/2013, service month is 5 months. (It includes August month because

counting calendar days from 16/08/2013 to 31/08/2013 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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B2. Calendar Day Method Calculation: Hired date: 11/05/2013, Bonus factor: 0,

Bonus method by: Calendar

Basic Salary: $2,000 Which period to pay bonus: Separately Cut Off Bonus: 12 – 2013

Employee’s Update record (Bonus factor = 1)

NPL: 3 days (You may use the “Leave Exclusion” function to further prorate the staff’s bonus if they are on NPL)

The bonus will be computed as follows:

Total calendar days = 365 days

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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B3. Working Days Method: Bonus Calculation by: Working days:

Hired date: 11/05/2013, Bonus factor: 1,

Bonus method by: Working Days

Basic Salary: $2,000

Which period to pay bonus: Separately

Cut Off Bonus: 12 - 2013

NPL: 3 days (You may use the “Leave Exclusion” function to further prorate the staff’s bonus if they are on NPL)

Total working days in the year: 22+20+22+22+21+22+23+21+22+22+21+23 = 261 days

Actual working days less NPL days (3)

15+22+23+21+22+22+21+23 –3 = 166 days

The bonus will be computed as follows:

166/261 working day X S$2000.00 = S$1272.03

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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. Select either one of the above 4 codes

4. Click on “Generate Record” button

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5. Key in either combination below: 5.1 ‘Bonus Factor’ and ‘Variable Bonus 1’ and ‘Variable Bonus 2’ for each group or 5.2 ‘Fix amount’ and ‘Variable Bonus 1’ and ‘Variable Bonus 2’ for each group.

6. 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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Process Bonus by Individual

This section is to allow the users to be able to enter the bonus amount/ factor by Individual Staff. Processing Procedures:

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:

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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.

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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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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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.

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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.

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 $400.00 and the Employee CPF contribution of 201312 is -$1000.00. Hence, the Employee CPF should be manually adjusted to: -$1000.00 + $400.00 = -$600.00 The Employer Variance is $320.00 and the Employer CPF contribution of 201312 is $800.00. Hence, the Employer CPF should be manually adjusted to: $800.00 - $320.00 = $480.00 This is what should be reflected in the Modify Pay Record:

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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 2014.

- Creating a public holiday table for the year 2014

- Bring forward leave balances of year 2013 to year 2014.

IMPORTANT NOTE!!! Initialization of New Year must be done before employees can apply leaves on the year

2014. This is an important step if you have the e-Leave system and your employees would

like to plan their 2014 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, there are FOUR STEPS the user MUST ensure before

proceeding further. They are: � PLEASE ENSURE ALL USERS ARE LOGGED OUT FROM THE TIMES

APPLICATION (INCLUDING E-MODULES) � 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.

� ENSURE DECEMBER NEW HIRE(S) RECORD(S) ARE UPDATED.

� ENSURE DECEMBER 2013 RESIGNEES ARE UPDATED ACCORDINGLY.

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2. Once you had ensured that the 4 steps mentioned are complied, you can proceed in backing up your database(s).

3. In the login screen of TimesPay 8.0, select the company you wish to backup and click on the Diagnostic button:

4. Click on the “Backup” button.

5. 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.

6. 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 are login to period 201401

Once the backing up process is complete, you may continue to initialize the New Year for the year 2014.

1. Login into the “Timespay8” program and select “201312” in the period field

2. Click on “Utility” button and select “Initialize New Year”

Please ensure you are in the year 201312

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4. Please ensure that the database year is 2014

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 Case #2 Case #3

Carry Forward Leave: 12.27

Round: 12.00

Not Round: 12.27


Round: 11.50

Not Round: 11.50


Round: 16.00

Not Round: 15.51

6. Carry forward leave methods: (Please refer to Annex A, page 95)

7. Initialize Employee’s Calendar in New Year: � to initialize your employee’s working calendar in year 2014

8. Initialize Employee’s Cost Centre Allocation Table: Check to copy the Cost Centre

Allocation in year 2013 to year 2014. 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. Please ensure the Public Holiday table is correct by referring to the MOM Website: http://www.mom.gov.sg/employment-practices/leave-and-holidays/Pages/public-holidays-2014.aspx

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 2014.

Ensure Annual Code is at 2014

2014 Public Holiday Table

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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 2014 and you can proceed with your Year 2014 payroll.

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This section covers bonuses that are paid in year 2014 but are intended for 2013 tax assessment. Processing Procedures:

1. To process a bonus, click on “Process Payroll” button and select “Bonus Record”

3. Your BONUSP must be selected as the Bonus Code in this case. BONUSP is a reserved code for Bonus paid in 2014, but to be declared as 2013 income (According

to IRAS only Contractual bonus 2013 paid in 2014 can put back to 2013, Non-

contractual bonus 2013 paid in 2014 must treat as 2014 income)

4. For the Cut Off Bonus (Mth/Period), please enter as 12/2013

5. The rest of the setting should follow chapter 1.2.

Please ensure you are in the year 2014

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IMPORTANT!!! Clients are advised not to process BONUSP after 1st March 2014, (or before February

2014’s CPF cut off deadline by 14th March 2014). Clients are advised to use Bonus Codes

that are NOT BONUSP for the bonus after 1st March 2014. These bonuses will NOT be

included for the tax assessment of the year 2013.

Ensure Bonus Code = BONUSP

Ensure cut off is 12/2013

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Upon first login, the system will bring you to this option. You

must complete this setup before

proceeding.

Link existing allowance / deduction codes with their respective Tax Line

Does your company have employees with

Voluntary CPF?

YES

NO

Setup Voluntary CPF contributions to Singaporeans and PRs

Do any of your employees have benefits which are taxable?

YES

Input all taxable benefits such as Accomodation, Car benefits and Pension

NO Print

Displays the

Appendix 8A form

Do any of your employees have Excess

CPF?

Fill up the IR8S form to declare the CPF refund caused by

Excess

contribution.

YE

S Print

Displays the

IR8S form

NO

Do any of your employees have Share

Options?

YES Input the Share Options for

Appendix 8B

Print

Displays the

Appendix 8B form

NO Submits electronic files to IRAS via IRAS website or CRIMSON

LOGIC

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Before proceeding further, users MUST ensure that they have the latest IRAS2014 application installed. The IRAS2014 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 “IRAS2014.exe” shortcut icon. If you cannot find the

shortcut icon, please go to \\TP8 folder and look for the ‘IRAS2014.exe’ icon. Simply select the icon and do a right hand click, select the option ‘Send To’, ‘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 date must be later than 03/10/2013

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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.

IMPORTANT NOTE!!! Only User(s) with full access of the payroll can login to the IRAS 2014 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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1. Upon your first login into the IRAS 2014 application, the system will automatically link any employees with more than 1 profile for the year 2013 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 to continue.

3. The following screen will next, be displayed on the screen.

4. In order to proceed further, the correct information must be keyed into the above highlighted fields.

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IMPORTANT NOTE!!!

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 2014 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

Payer’s ID Type :

(Format yyyy = year, n = numbers, P,

Q, X = alphabet)

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

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 It is default to 31st Dec 2013. You may change the date to the actual date that you know

Do you have 2012 bonus that are paid

in 2013 (Y/N) : (Excluding BONUSP)

This is the non/contractual bonus declared payable in 2012 but paid

in 2013. � to enable this option.

Note: The bonus amount will appear in a separate IR8A form (Supplementary Form).

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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.

Do you wish to include 2012 bonus’s

CPF contribution in the supplementary

form?

It will be defaulted as “Yes”. This option will include 2012 bonus CPF contribution into Supplementary Form.

For 2012 Bonus paid in 2013 up to? Select the cut off period where this bonus will apply.

Do you have 2013 bonus that are paid

in 2014 (Y/N): (For BONUSP Only)

Defines the bonus that are declared in 2013 service year and paid in

the following year (2014). � to enable this option

Important Note: When paying out this bonus in 2014, use the

code: BONUSP before 1st

March 2014

NSP Code 1 / Code 2 Select the relevant National Service Pay code used in your existing database. The default code is NSP.

Is your Database converted from other

payroll software in 2013? (Y/N) � 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.

Employee’s Income tax Borne by

employer?

Press [F10] key to enable and view this function. Check

this box if your employee’s income tax is borne by employer.

If only selected staff’s income tax is borne by employer, use a

query.

This is applicable only for hard copies of IR8A.

NOTE: Refer to page 66 to key in the partial/full amount for

employees.

Authorized person making the

declaration

Enter the name of the person who has the authority to confirm the information.

Designation Designation of the Authorized Person making the declaration.

Contact Person’s Email Address Email Address of the Authorized Person making the declaration.

Important if you are using auto-inclusion scheme.

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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 2013, so that the amounts reflect correctly on the employees’ IR8A form.

Mapping Procedures:

1. Click on the “Tax Line Setup” button:

2. A table which looks similar like the diagram below will appear. Ensure that you had selected the correct Tax Line Number for all the codes. For more information, please refer to the sample form found in ANNEX E, Page 103.

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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This step will recalculate and recompile the CPF contributions for the year 2013. 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” button

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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This section is to setup VOLUNTARY CPF for Permanent Residents and Singaporean Citizens. Please skip this step and proceed to Chapter 2.5 (page 43) 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” 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.

Singaporean

Permanent Residents

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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. From the Voluntary CPF Setup button, select

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:

Singaporean

Permanent Residents

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This section enables the users to generate various reports for both checking purposes and submission purposes.

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” button 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 (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 display on the top left side corner of the form.

7. “Do not print the Service Years” allow you not to display the service years in the IR8A

form.

8. “Print (POSTAL CODE)” adds brackets to the postal code in the IR8A form as shown below:

9. “Print directly to Printer” allows you to print the IR8A form directly to printer

10. “12 CPI in IBM mode” allows you to print the IR8A form in IBM mode with 12 CPI

11. “Do not round the CDAC/SINDA/MOSQ/EUCF Fund” will display the non-rounded figure of the community funds.

NOTE: The IR8A form does not allow you to input cents.

12. “Auto Compute Residence Value” allows the system to automatically compute the Residence Value in the Value in Kind.

13. “Global update IRAS submission to zero values” enables you to overwrite the IRAS values to zero.

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14. “Shows the round down to the nearest dollar in the IR8A Report?” enables you to round down the figures in the IR8A form.

15. 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.

16. “Export IRAS data to excel” enables you to export the IRAS data to excel sheet form.

Check on the check box to have the file location textbox to appear. The default location is “C:\TEMP\IRAS.xls”. You may change it to another location for security reasons if your database is on a server. Click on the ‘PREVIEW’ button to generate the file.

17. You can selectively print by “Employee” or by “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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18. Click on the “Residence Value Report” button to view the calculation of the ‘Value-in-kind’ amount.

19. Click the ‘Preview’ button to preview the IR8A report. A Residence Value Report will default appear after viewing the IR8A report.

20. 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 2014.

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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 CDAC/SINDA/MOSQ/EUF Fund” 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. “Auto Compute Residence Value” allows the system to automatically compute the Residence Value in the Value in Kind.

6. “Global update IRAS submission to zero values” enables you to overwrite the IRAS values to zero.

7. “Shows the round down to the nearest dollar in the IR8A Report?” enables you to round down the figures in the IR8A form.

8. “Export IRAS data to excel” enables you to export the IRAS data to excel sheet form. Check on the check box to have the file location textbox to appear. The default location is “C:\TEMP\IRAS.xls”. You may change it to another location for security reasons if your database is on a server. Click on the ‘PREVIEW’ button to generate the file.

9. You can print filter by “Employee” or by “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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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?

1. Click on ‘IR8A Report’ icon. 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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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.

1. Click on “IR8A Report” button

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 <Payroll Report> <Internal Report> <Pay History Report> <By whole company>

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What is 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 a 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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2.6.1 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.

For PR 1st year or 2nd year contributed full CPF rate or full employer rate & graduated

employee rate.

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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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2.6.2 Value In Kind Tab This section allows the user to key in the details of employee’s residential related benefits in the Appendix 8A

Value of the place of residence (Residence $) = 10% of remuneration or annual value/rent paid by employer, whichever is lower, less rent paid by the employee.

The input will be reflected as the benefit-in-kind in the IR8A Form.

� Auto Compute Residence in the IR8A report if you want the software to auto compute using the amounts you input in the Value in Kind tab.

S$35 per month

capped

Annual wages x

(Private mileage

/ Total mileage)

Actual Amount

Actual amount

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2.6.3 Value of Hotel Accommodation This section will allow the user to key in details of Hotel Accommodation for the staff’s dependants 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 protion.

2.6.4 Continue This section allows the user to key in other benefits which were not covered in the previous tabs.

Please refer to IRAS website on how to calculate home

passages.

Declare in full if the amount is more than S$200 per

occasion.

Please refer to IRAS web-site to find out more about the computation formula.

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2.6.5 Other Remarks Tab This section has to be filled up if you are using the E-Submission to submit the tax information.

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2.6.6 MISC Tab

This section contains other miscellaneous items for tax reporting.

If ‘Employee’s income tax is borne by employer’ indicator is ‘Yes’ in the IRAS Parameter (in Page 41),

choose your option here.

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.

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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2.6.7 IR8A Adjustment

This section allows the user to manually edit the IR8A details for either Original submission or Amended submissions.

Important Note: 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 view 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 Original Transmission = $5,000 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. Select the affected staff.

2. Click on “IR8A Adjustment” tab

3. Click on “New” button. (If the “New” button is grayed out, click on “Edit” button.), select the batch indicator before you click the ‘Query’ button.

4. Select “IRAS Year” as Current Year.

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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 generator as below.

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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” button.

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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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 2014 application, go to CPF Excess/Short 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 2013 by looking at the Employee Variance and Employer Variance column.

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3. For instance, if the Employee has EECPF excess S$400.00 and ERCPF excess S$320.00, go to ‘Modify IR8S’ > ‘Refund Info’ tab to fill the information.

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 March cycle’s AW of $34,000.

5. Once you that had been 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 $34,000.

At the OW or AW Wages From Date, select 01/01/2013 and the end of the month of the CPF Excess in the OW or AW Wages To Date. For this example, select 31/03/2013. Under the Employee’s Refund and the Employer’s Refund, key in the amount which is taken from the CPF Excess/Short Report.

6. Once you fill in the refund info accordingly, Form IR8A item (7) will reflect as NA in the amount column.

7. In the IR8S form, you should see the refund info as per screen below.

Ignore the field ‘Employee’s Interest Refund’ and

‘Employer’s Interest’ if not used.

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Sample Report of the IR8S form – Section A

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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This section allows the user to print IR8S report.

Steps:

Click on “IR8S Report” button

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.

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This section is for users to key in the Appendix 8B information.

What is Appendix 8B? Appendix 8B is only applicable to listed 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.

To furnish “details of the stock option gains” derived by the employee in year 2013 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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SAMPLE APPENDIX 8B

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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.

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 86 to preview the IR8B report.

Choose the tabs needed to input the data

IR8B form only allows 3 rows. To input more rows, choose the NEXT PAGE

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This function allows an insertion of a specific allowance into tax#: line 12 (Value of Benefits-In-Kind) of the IR8A form to ALL employees’ IR8A form

Note: This feature is applicable to certain employers only. (Example: Hotel industries)

1) Click on the “Global Allowance” icon.

2) Enter a description and amount as shown below, and Click on the Close button.

3) Click the OK button to save the record.

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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 / CrimsonLogic validation process generates error listing with employee’s NRIC.

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There are a total of THREE reports for the user to print out the following reports for verification:

• Voluntary Report

o Voluntary Report is used to verify CPF voluntary contribution for the employees that contributed voluntary CPF.

• Pay History Report

o Pay History Report is used to check on Taxable Income, Additional Wage Capping and Employees’ CPF contribution

• Appendix 8B Report

o Appendix 8B Report is used to print Stock Option Report.

How to Generate Reports 1. Click on “Reports” button

2. Click on “Voluntary Report” option 2.1. The following dialog box will be display on your screen.

2.2. Click on the “Preview” button to preview the report.

3. Click on “Pay History Report by Employee” 3.1. The following print dialog box will appear.

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3.2. Select the period range, the selected employees and click on the “Process” button to generate the report.

4. Click on “Appendix 8B Report”

4.1. The following print dialog box will appear

4.2. Select your employees via the two drop down list and click on the “Preview” button to preview the report.

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This section will generate a report which allows the user to have a quick glance whether if there is any CPF shortfall or excess contribution in the payroll records. 1. Click on the “CPF Excess / Short” button

2. The system will generate the following report.

3. If the “Employee Variance” or “Employer Variance” shows zero value, it means there is no CPF excess or shortfall.

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.

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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.

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 Submission Medium Description

Income Tax

Format Method

Submit via IRAS

website This is a free service provided by IRAS.

Crimson Logic

Method

Submit via CRIMSON

LOGIC website This is an electronic application developed by

CrimsonLogic Pte Ltd and subscription is required.

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2.15.1 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” button

2. Select “Income Tax Format” 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 button at the top right corner of the dialog box to select the directory.

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5. Check on the “Auto Compute Residence Value” if you want the Residence Value to be auto computed. (Default is �)

Example: If you input the amount $10471.50 in the Residence value and want it to be captured in the Appendix 8A, uncheck the “Auto Compute Residence Value”. Otherwise, check “Auto Compute Residence Value” and the system will auto compute.

6. When the 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.:

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Click on the button to browse for the codes:

For the full list of IRAS Nationality Code, please go to:

http://www.iras.gov.sg/irasHome/uploadedFiles/Quick_Links/e-Services/Other_e-Services/e-Submission/Employment_Income/List%20of%20Country%20and%20Nationality%20Codes.pdf

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:

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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 column.

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

7. Once all the relevant information are filled in, the system will prompt the following message box to indicate that the process is completed.

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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_2014.txt You should be able to see the files generated in the desired directory. It will look like the sample below.

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8. At the same time, you will be able to see the total count for the respective forms at the bottom of the screen.

9. If you are generating the adjusted IR8A form (the adjustment is done in IR8A Adjustment

option), you should select “Amendment” under “Batch Indicator” drop down box and then re generate the files again.

The system will only generate IR8A file with the Amendment status in Benefits in Kind.

10. Click on the “Close” button to exit.

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2.15.2 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” button

2. Select “Crimson Logic Format”

The system will display the following dialog box.

3. The directory that the system will default to are as follows:

C:\Timesoft\TP8\CrimsonLogic

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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.

4. Once it’s 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 \\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. � on the “Auto Compute Residence Value” if you want the Residence Value to be auto computed. (Default is ��)

EXAMPLE If you input the amount $10471.50 in the Residence value and want it to be captured in

the Appendix 8A, uncheck the “Auto Compute Residence Value”. Otherwise, check “Auto

Compute Residence Value” and the system will auto compute.

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6. When the 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:

e) 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 the button to browse for the codes: For the full list of IRAS Nationality Code, please go

to:http://www.iras.gov.sg/irasHome/uploadedFiles/Quick_Links/e-Services/Other_e-Services/e-Submission/Employment_Income/List%20of%20Country%20and%20Nationality%20Codes.pdf

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f) 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:

g) 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 column.

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h) 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

7. You should be able to see the files generated in the desired directory. It will look like the

sample below.

8. 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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9. TIMES IRAS2014 has included a validation check in the Crimson Logic format. If your data is incomplete, the system will display an Error Listing for your reference. Please make the necessary changes in the system and re-generate the files.

IMPORTANT NOTE!!! If you are not certain on how to rectify the error, please feel free to call TIMES

SOFTWARE hotline at 62951998 or email to [email protected]

10. If you are generating the adjusted IR8A form (the adjustment is done in IR8A option), you

should select “Amendment” under “Batch Indicator” drop down box and then regenerate the files again.

11. Click on the “Close” button to exit.

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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.

Quick Start

Getting started

Installation (for first time users only) 1. At IRAS website www.iras.gov.sg, choose e-Services (from Quick links) > Validation and Submission

Application (under e-Submission).

2. Click ‘Validation and Application Version 3.X’ to download and install the Validation and Application. Launch the application 1. Launch by double-clicking the ‘AIS Salary File Validation and Submission Application’ from the desktop.

2. Main Menu successfully launched.

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Step 1 – Validate File Begin validating a file 1. Click ‘Next’ button to proceed. 2. At Step 1, 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:

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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 button. 4. You can contact us by sending us the error log file if you are unsure on how to rectify the error(s).

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.

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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 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).

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. SingPass users: At SingPass webpage, enter SingPass ID and SingPass and click <Submit> to

proceed. Then enter the organization’s Tax Reference No. and click . IRAS PIN users:

Enter NRIC/FIN, IRAS PIN and the organization’s Tax Reference No. and click .

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Submit the file 1. 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.

2. Browse/choose the indicated xxxxx.iras file for submission to IRAS.

3. Click 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.

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ANNEX A

CARRY FORWARD LEAVE METHODS

1. All (Balance Leave) - Select this option if you want to carry forward ALL your YTD 2013 leave balance to the year 2014.

Screen capture as at period 201312


2. One Year (Without B/F) - Carry forward the earned leave for the year 2013 only.

BF from year 2012 = 20.50 - (15.50-4.00) = 9.00 Where 4.00 is the amount taken in the year 2013



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3. Maximum Days C/F (Manual) - Carry forward balance annual leave is limited to user-defined amount or actual Annual leave balance, whichever is lower.

Example

Case #1 Case #2

Annual Leave Allocation: 10 days Max Carry Forward: 10 days 2013 Total Annual Leave: 10 days

Annual Leave Allocation: 16 days Max Carry Forward: 14 days 2013 Total Annual Leave: 14 days

4. Maximum Day C/F (Allocation) - The number of days as specified in Leave Setup -> Leave

Allocation under the [Current Year Carry Forward] column.

5. None - Forfeit all balance annual leave in the year 2013

6. Maximum Day C/F (By Percentage) - The percentage of days as specified in Leave Setup -> Leave Allocation under the [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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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

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ANNEX D

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ANNEX E SAMPLE IR8A FORM WITH TAX LINE NUMBER INDICATOR

Note: Line 72 is not taxable but companies must have approval letters from IRAS

Line 1

Line 2

Line 3

Line 4

Line 61,

62 or 63

Line 72

Line 71 Line 74

Line 73 Line 75

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ANNEX F Enhancement / Changes List for Payroll / HR for the Year 2013 / 2014

- CPF table update for year January 2014.

- Negative AW payment will no longer be included into the CPF calculations as stated in CPF’s guideline.

- Improved IRAS application functionality and interface.

� Parameters is renamed to IRAS Settings.

� Users are forced to setup the necessary IRAS information in IRAS Settings before

proceeding further. � Remove/hide unnecessary functions in the IRAS Settings to streamline user’s

experience.

� Voluntary CPF setup for PR and Singaporeans are now located at the same button to avoid confusion.

� Allowance Setup is renamed to Tax Line Setup. � Enhanced the e-Submission function by checking on missing address fields and

gender.

- TimesPay 8.0 Login screen will now display the headcount used and total headcount

purchased in order to notify users of their headcount usage.

- Import of Bonus/Allowance now accepts .XLSX file.

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ANNEX G

SPECIAL IMPORT PROGRAM FOR BATCH ALLOWANCE / DEDUCTION /

BONUS AMOUNT

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.

2) After processing the mid month pay record, go to Customize Add-On and select the “Bonus / Allowance Data Import” You should see a table with a few options as shown below.

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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.

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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 Customize Add-On and

select the “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’ c) Enter the respective column number for Employee# and Amount.


d) Select the pay period ‘End Month’ and click the ‘Process’ button.

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Bonus / Allowance / Deduction Import to Bonus cycle.

If you want to import the data to Bonus Cycle, you have to process the payroll for

bonus record using the method ‘Fixed amount’ for option ‘Bonus Payment by’.

Follow the settings as screen captured.

(Important note: Remember to select ‘0’ amount for fixed amount)

The reason to process the bonus cycle with zero amounts is to prepare an ‘Empty

Template’ for the bonus import.

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1) Click on the ‘Process’ button and you should see ‘0’ bonus amount in the modify bonus record.

2) After processing the bonus cycle with zero amount, please login to the Customize Add-On and select the “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. c) Enter the respective column number for Employee# and Amount.

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d) Select the pay period ‘Bonus’ and click the ‘Process’ button.

Modify Bonus cycle showing the import of the allowance.

Bonus / Allowance / Deduction Import to Special cycle.

If you want to import the data to Special Cycle, you have to select the process the

special record using the method ‘By Current Base Salary Percentage’ for option

‘Payment method’.

(Important note: Remember to select ‘0’ percentage)

Processing the special cycle with zero percentage is to prepare an ‘Empty Template’

for the bonus import.

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1) Click on the ‘Process’ button and you should see the ‘0’ bonus amount in the “modify special record”.

2) After processing the special cycle with zero amount, please click on the Customize

Add-On button and select the “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. c) Enter the respective column number for Employee# and Amount.


d) Select the pay period ‘Bonus’ and click the ‘Process’ button

Modify special cycle showing the import of the allowance.

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ANNEX H

Source:

http://www.iras.gov.sg/irasHome/uploadedFiles/Businesses/Responsibilities_as_employer/Files_for_FAQ_on_tax_treatment_of_employee_remuneration/2013%20Acceptable%20Rates%20for%20Per%20Diem%20Allowances.pdf

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Countries: G to O

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