请问PR的税单上Gross Salary的问题

pjhomezz

又到报税时间了，上周才拿到公司发的Form IR8A表格，算了一下，我的总收入并没有表上填的那么多，所以，想请问大家PR的税单上，Gross Salary那里，是填从2010年1月1日到12月31日之间的总收入吗？是否包括公司交的CPF？

pjhomezz

Gross Salary在表上面是a项，下面还有个b项是Bonus。
然后，Gross Salary+Bonus，最扣有个Total项。

所以，不明白Gross Salary到底是怎么算的。

粉红猫

只要是收入都算。。一般情况下IR8不会出错的

冏冏有神

Gross Salary 包括你自己交的那部分 CPF，所以你自己要算的话，应该是  take home pay + own CPF deduction

redsnow

a项不包括公司帮你交的那部分cpf，但是包括你自己交的那部分cpf

如果觉得数目不对，建议去问hr或者相关负责人

pjhomezz

我算了一下，好像A项包括了B项的Bonus，但是，到了最下面的Total项，又变成了 Gross Salary+Bonus。

那Total项岂不是计算了重复的 Bonus...

冏冏有神

pjhomezz 发表于 4-4-2011 16:27
我算了一下，好像A项包括了B项的Bonus，但是，到了最下面的Total项，又变成了 Gross Salary+Bonus。

那Tot ...

那个额外列出来的 Bonus (B) 是 non-contractual bonus，你的 contractual bonus 譬如 AWS 是包括在 A Gross Salary 里面的。non-contractual bonus 是不在你的合同里的，比如你老板说今年大家干得不好，没花红。那就没了。

redsnow

那就是你们公司填错了。

IRAS网站有关于这个表格中每项的解释，如下：
a Gross Salary, Fees,Leave Pay, Wagesand Overtime Pay(Item a of Form IR8A)
I) Report amount due for the year 2010 regardless of whether:
i) it was paid within the year 2010; or
ii) it was paid/is payable to the employee in Singapore or outside Singapore.
II) Gross salary should:
• Include remuneration paid by overseas employers to employees performing
personal services in Singapore and maternity leave payments for working
mothers.
• Exclude Nsmen Pay if it is paid directly to employees by Mindef, Singapore Civil
Defence or Singapore Police Force. If the NSmen pay was reimbursed to your
company, please report the full remuneration in the Form IR8A.
III) Where remission of tax has been granted on any payment, indicate the amount of
income and state the authority for the remission.

redsnow

关于B项的解释：

b Bonus (Item b of Form IR8A)
Bonuses are assessed in the year in which they become due and payable and not when
they are paid:
I) Contractual bonuses are due and payable under the terms of a contract of service
and are regarded as the employee’s income in the year specified by the contract. This
is usually the year in which the employee’s services are rendered.
Example: Contractual bonus for the services rendered in 2010 but paid in 2011
should be declared in the Form IR8A for the year ended 31 Dec 2010;
II) Non-contractual bonuses are due and payable at the discretion of the employer and
are regarded as the employee’s income on the date the employee is legally entitled
to the payment.
Example: When the employer decided in December 2010, to pay a non-contractual
bonus and the employee was legally entitled to the payment in 2010, this bonus
should be declared in the Form IR8A for year ended 31 Dec 2010 even though the
payment was made in Jan 2011.

资料来自IRAS网站

pjhomezz

那就是说A项的钱不应该包含B项，对吗？这样的话，肯定是公司填错了。

表上写的钱比我收到的钱要多呀，明天我再去问问。