I have made an error to the employment income information submitted. How can I rectify this?

If there is an error in your submission regarding your employees' ID, income and deduction amounts or fields that affect the amounts that were submitted, you must submit the amendment file immediately.

You may also use the amendment file checker (XLSM, 64KB) to find out if an amendment submission is required.

If the amendment file is required, resubmit the record for the affected employee only. The amended record should be the difference between the income reported to IRAS and actual income earned by the employee.

Example:
The actual income earned by the employee is lower than the amount reported.

Actual salary earned = $25,000
Original submission = $21,000
Salary amount to be submitted in the amendment file = "$4,000"

If the amount is higher than the actual income earned, submit an amendment file with negative amount.

This information provided here is sourced from the IRAS website.