How to submit the arrears payments?

Create a separate file for each basis year for which the arrears payments were made and reflect the amounts under the respective type of payment, e.g. employment income, allowance, etc. Do not include arrears payments in the current year's file.

Example on Director's Fees:

The director is entitled to the director's fees on the date the fees are voted and approved at the company's AGM/EGM of that calendar year.

For example, director's fees voted for and approved at the company's AGM/EGM on 30 Jun 2023 should be declared in the Form IR8A for the year ended 31 Dec 2023.

If your company held more than one meeting during the calendar year to approve payments of director's fees for the same financial year, enter the date of approval of the last meeting held in the calendar year.

This information provided here is sourced from the IRAS website.