Do employers need to fill in ‘Date of Commencement’ and ‘Date of Cessation’ field(s) in the Form IR8A?
Employers will need to provide the date of commencement if the employee commenced employment in the year or before 1 Jan 1969. Fill in the ‘Date of Cessation’ if your employee ceased employment in the year.
To fill in the Form IR8A for 2025 (Year of Assessment 2026):
1. If employee joined on 1 Dec 1968 but did not cease employment, the employer should fill in ‘Date of Commencement’ as ‘01/12/1968’ and leave the ‘Date of Cessation’ as blank
2. If employee joined on 15 Jan 2025 and ceased employment on 20 Aug 2025, the employer should fill in the ‘Date of Commencement’ as ‘15/01/2025’ and ‘Date of Cessation as ‘20/08/2025’
3. If the employee joined on 25 Feb 2017 and ceased employment on 1 Nov 2025, the employer should leave the ‘Date of Commencement’ as blank and fill in the ‘Date of Cessation’ as ‘01/11/2025’
This information is sourced from IRAS
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