Payroll compliance in Singapore is built on precision, timeliness, and strict regulatory alignment. Employers are required to manage multiple statutory obligations across different reporting cycles, including annual income reporting to the Inland Revenue Authority of Singapore (IRAS) and monthly Central Provident Fund (CPF) contributions to the CPF Board. Together, these filings form the backbone of employee income reporting, tax assessment, and ongoing statutory contribution compliance.
In recent years, IRAS has modernized the way payroll systems interact with government platforms through the introduction of APEX, a centralized API marketplace. With APEX now fully live, it has become a critical component of payroll operations in Singapore, particularly for employers managing Auto-Inclusion Scheme submissions and statutory reporting at scale.
This blog explores what APEX integration is, the key compliance filings it supports, and why it is now indispensable for payroll in Singapore.
Key Payroll Compliance Filings in Singapore
Singapore payroll compliance revolves around five core reporting requirements that employers must manage accurately and annually.
Form IR8A: Return of Employee’s Remuneration
IR8A is the primary form used to report an employee’s annual remuneration to IRAS. It captures details such as salary, bonuses, allowances, and other taxable payments. Employers participating in the Auto-Inclusion Scheme must submit IR8A electronically by 1 March each year so that employment income is pre-filled in employees’ individual tax returns. This reduces errors and simplifies tax filing for employees.
Appendix 8A: Benefits-in-Kind and Additional Income
Appendix 8A supplements IR8A and is required when employees receive benefits-in-kind or additional taxable income beyond regular wages. This includes items such as housing benefits, company vehicles, or other non-cash perks that must be declared to IRAS.
Appendix 8B: Employee Share Plans
Appendix 8B applies to employees who participate in share option plans or share award schemes. Any gains derived from these plans must be reported as part of employment income to ensure accurate tax assessment.
Form IR8S: Excess or Voluntary CPF Contributions
IR8S is used when employers make voluntary CPF contributions or when there are excess CPF contributions that require reporting. The form aligns CPF contribution treatment with income tax reporting, ensuring consistency between statutory bodies.
CPF Contribution Reporting
Separately, employers must submit monthly CPF contributions for eligible employees who are Singapore Citizens or Permanent Residents. Contributions must be paid by the 14th of the following month, and delays can result in penalties and interest. Accurate payroll calculations are essential to ensure CPF compliance.
What Is APEX Integration?
APEX is IRAS’s official API marketplace and web services platform that enables secure, system-to-system integration between payroll applications and IRAS endpoints. It replaces earlier submission mechanisms with a modern, API-driven framework designed to improve security, scalability, and automation.
For the past two years, APEX operated in a controlled testing phase and was accessible only to selected vendors working closely with government agencies. This year marks the first time APEX has been fully rolled out and made available to all payroll providers and employers.
With APEX now live, it has become the standard channel for submitting AIS files, including IR8A, IR8S, Appendix 8A, and Appendix 8B, directly from payroll systems.
Key Enhancements Introduced Through APEX
The shift to APEX is not just a platform change. It introduces meaningful improvements to how payroll data is transmitted and managed.
Enhanced Security Through JWKS Authentication
IRAS has strengthened its authentication framework by upgrading from OAuth 2.0 to JWT authentication using JSON Web Key Sets. This enhances data security and ensures that submissions to IRAS endpoints are protected with stronger identity validation mechanisms.
Direct JSON Submissions
With APEX, IRAS now accepts JSON structures directly instead of XML, which was used previously. This eliminates unnecessary data transformation, reduces integration complexity, and improves processing efficiency across payroll systems.
Ability to Replace Submissions
Previously, once a file was submitted, employers could only amend it. Full replacement was not possible. APEX now allows complete replacement of submitted files, giving employers greater control and flexibility when corrections are required. This is especially valuable during year-end reporting cycles.
Neeyamo’s Readiness for APEX Integration
Neeyamo has been certified for IRAS integration since the past three years, well before APEX became fully operational. While the functionality has existed within Neeyamo’s payroll platform for several years, the migration of IRAS services to APEX has enabled even smoother, more secure, and more efficient submissions.
With a flexible architecture and dynamic integration layer, Neeyamo was able to quickly adapt to IRAS’s new requirements and enhancements without disruption. This ensures seamless compliance for clients, even as regulatory technology continues to evolve.
Why APEX Integration Is Critical for Payroll in Singapore
APEX integration plays a pivotal role in enabling compliant, automated, and secure payroll operations. It ensures reliable communication with IRAS, reduces manual intervention, strengthens data security, and supports scalable payroll processing. For organizations operating in Singapore, especially those with complex workforce structures or regional payroll models, APEX integration is no longer optional. It is a foundational capability that supports accuracy, compliance confidence, and operational resilience.
NeeyamoPays™ Singapore is built with this foundation at its core. Designed specifically to align with Singapore’s regulatory framework, the platform enables seamless APEX integration for AIS submissions, including IR8A, IR8S, Appendix 8A, and Appendix 8B. With native statutory configurations, secure API connectivity, and automated validation controls, this platform ensures payroll data flows directly and accurately to IRAS, minimizing compliance risk and year-end reporting pressures.
As regulatory ecosystems continue to evolve, having a payroll solution that is already aligned with government digital frameworks such as APEX is critical. NeeyamoPays™ Singapore delivers that readiness, empowering organizations to manage payroll with precision, confidence, and long-term compliance stability.
For more information, reachout to us here, or write to us at irene.jones@neeyamo.com!
