Singapore Network Services Pte Ltd 31 Science Park Road, SNS Hub, Singapore 117611, Main: (65) 887 7888, Fax: (65) 778 5277, www.crimsonlogic.com.sg Page i 1. Introduction The purpose of this specification is to assist developers of Payroll vendors or In-house System on how to prepare the employees’ IR8A, IR8S, Appendix 8A (A8A) and Appendix 8B (A8B) to be uploaded into Provident And Tax (PAT) system. When these files have been uploaded successfully, the user could send it electronically to Inland Revenue Authority of Singapore (IRAS) Users of this File Specification will need to format the employees’ IR8A, IR8S, Appendix 8A and Appendix 8B data into 4 individual ASCII files. The ASCII file format is 255 + CRLF bytes per line. Each line begins with a Segment. Users will need to specify all the Segments starting from UNB onwards all the way to RES exclusively. This specification will provide you with the Overview Structure of each message (IR8A, IR8S, A8A, A8B) followed by the Detail Structure and sample of each message. Note: a. The messages uploaded into the PAT System will be validated. If an error occurs, it will reject that message. Please ensure that when you created the upload files, where validation is concerned, please put it in place. b. For NRIC’s check digit, it must be in alphabet. eg A to Z. c. Please ensure that the upload files created do not contain non-ASCII characters, extended ASCII characters, and the following ASCII characters: |^[]`{}!~<>?=;:" d. In general, negative values are not acceptable in Original batches. However, there are several fields in the Appendix 8B form that can accept negative values, even in Original batches. An example of such exceptions is Gross Amount Qualifying for Tax Exempt under EESOP field. Please refer to A8B section for details on these exceptions. e. Inapplicable Segments 1. RFF segments RFF segments can only accept pre-determined values specified in the file specification. Users are to choose one of the acceptable values, in general one of which corresponds to Not Applicable value. RFF segments can only be blank if they are specified to accept Blank as Not Applicable. e.g. IR8A, Employee income tax borne by employer indicator (RFF AWS) accepts the value N as Not Applicable IR8S, Approval obtained from CPFB to make full contribution (RFF AWE) can be blank if it is Not Applicable 2. MOA segments MOA segments can only accept numeric values and they cannot be blank. If any of MOA segments is Not Applicable, users can enter the value 0 (zero), unless otherwise stated. Please take note that there are some MOA segments that cannot accept 0 (zero). e.g. IR8A, If Bonus is not applicable, please enter MOA 3690 A8B, If Exercise Price of Stock Option in Section A is not applicable, please enter MOA 3000
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1. Introduction Note - PAT · BGM 1 Mandatory Beginning of Message RFF 5 Mandatory Header Information – Indicators DTM 2 Mandatory Header Information - Dates NAD 1 Mandatory Employer’s
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Singapore Network Services Pte Ltd
31 Science Park Road, SNS Hub, Singapore 117611, Main: (65) 887 7888, Fax: (65) 778 5277, www.crimsonlogic.com.sg Page i
1. Introduction The purpose of this specification is to assist developers of Payroll vendors or In-house System on how to prepare the employees’ IR8A, IR8S, Appendix 8A (A8A) and Appendix 8B (A8B) to be uploaded into Provident And Tax (PAT) system. When these files have been uploaded successfully, the user could send it electronically to Inland Revenue Authority of Singapore (IRAS) Users of this File Specification will need to format the employees’ IR8A, IR8S, Appendix 8A and Appendix 8B data into 4 individual ASCII files. The ASCII file format is 255 + CRLF bytes per line. Each line begins with a Segment. Users will need to specify all the Segments starting from UNB onwards all the way to RES exclusively. This specification will provide you with the Overview Structure of each message (IR8A, IR8S, A8A, A8B) followed by the Detail Structure and sample of each message.
Note: a. The messages uploaded into the PAT System will be validated. If an error occurs, it will reject that message. Please ensure that when you created the upload files, where
validation is concerned, please put it in place.
b. For NRIC’s check digit, it must be in alphabet. eg A to Z.
c. Please ensure that the upload files created do not contain non-ASCII characters, extended ASCII characters, and the following ASCII characters: |^[]`{}!~<>?=;:"
d. In general, negative values are not acceptable in Original batches. However, there are several fields in the Appendix 8B form that can accept negative values, even in Original batches. An example of such exceptions is Gross Amount Qualifying for Tax Exempt under EESOP field. Please refer to A8B section for details on these exceptions.
e. Inapplicable Segments
1. RFF segments RFF segments can only accept pre-determined values specified in the file specification. Users are to choose one of the acceptable values, in general one of which corresponds to Not Applicable value. RFF segments can only be blank if they are specified to accept Blank as Not Applicable. e.g. IR8A, Employee income tax borne by employer indicator (RFF AWS) accepts the value N as Not Applicable
IR8S, Approval obtained from CPFB to make full contribution (RFF AWE) can be blank if it is Not Applicable
2. MOA segments MOA segments can only accept numeric values and they cannot be blank. If any of MOA segments is Not Applicable, users can enter the value 0 (zero), unless otherwise stated. Please take note that there are some MOA segments that cannot accept 0 (zero). e.g. IR8A, If Bonus is not applicable, please enter MOA 3690
A8B, If Exercise Price of Stock Option in Section A is not applicable, please enter MOA 3000
Singapore Network Services Pte Ltd
31 Science Park Road, SNS Hub, Singapore 117611, Main: (65) 887 7888, Fax: (65) 778 5277, www.crimsonlogic.com.sg Page ii
A8B, Market Value at Time of Exercise of Stock Option in Section A, B, and C (MOA 301, 313, and 333, respectively) cannot accept 0 (zero) A8B, Market Value at Time of Stock Option Grant in Section B and C (MOA 312 and 332, respectively) cannot accept 0 (zero)
3. QTY segments
QTY segments can only accept numeric values and they cannot be blank. If any of QTY segments is Not Applicable, users can enter the value 0 (zero), unless otherwise stated. Please take note that there are some QTY segments that cannot accept 0 (zero). e.g. A8A, If No. of days is not applicable, please enter QTY 3000
A8A, If No. of Computer is not applicable, please enter QTY 3180 A8B, Number of Shares Acquired in Section A, B, and C (QTY 500, 510, and 520, respectively) cannot accept 0 (zero)
4. DTM segments
Generally, users can leave DTM segments blank if they are not applicable, unless otherwise stated. Please take note that there are some DTM segments that cannot be blank. e.g. IR8A, Date of declaration of bonus (DTM 161) can be blank if it is not applicable
A8A, Occupation from date (DTM 600) can be blank if it is not applicable IR8A, Basis year (DTM 441) is mandatory and cannot be blank A8B, Date of Exercise of Stock Option in Section B (DTM 411) is mandatory and cannot be blank
f. This file specification is valid for year of assessment 2007 onwards.
2a. Overview Structure of IR8A Basically, this file structure consists of the following segments :- NOTE : * : If it is not applicable, just specify the Segment and put the value as 0. Eg Insurance MOA 67 0 Director’s Fee MOA 3400 ** : If it is not applicable, just specify the Segment and leave the value as blank. Eg. Date of declaration of bonus DTM 161 Name of fund for retirement FTX AEV Levels Segment Max.
Repeat Status Description
Header UNB 1 Mandatory Message Title UNH 1 Mandatory Message Header UNH BGM 1 Mandatory Beginning of Message RFF 5 Mandatory Header Information – Indicators DTM 2 Mandatory Header Information - Dates NAD 1 Mandatory Employer’s Information COM 1 Mandatory Employer’s Contact No. Details (max. = 9999)
LIN 1 Mandatory Line No. denoting the occurrence of Employee
RFF 16 Mandatory Details Information – Indicators NAD 1 Mandatory Employee’s Information MOA 27 Mandatory * Monetary Amounts DTM 11 Mandatory ** Details Information – Dates FTX 2 Mandatory ** Details Information – Further
Details / Remarks Trailer RFF 2 Mandatory Trailer Information – Indicators MOA 12 Mandatory * Trailer Information – Total
2b. Detail Structure of IR8A This section will be used to generate the IR8A (message type is IREERN) interface structure. Note: The following sequence has to be coded accordingly. Unspecified position should be filled with spaces. All amount fields are left-aligned. Symbol Used: * represents user defined. occ refers to occurrence Eg. 1st occ means first occurrence 2nd occ means second occurrence
2b.1 Header 1. Segment Type – UNB
Position Field Length Entered Remarks Validation 1 – 5 5 UNB Segment Type Cannot be blank 157 – 162 6 IR8A Application Reference Cannot be blank
2. Segment Type – UNH
Position Field Length Entered Remarks Validation 1 – 5 5 UNH Segment Type Cannot be blank 20 – 25 6 IREERN Message Type Cannot be blank
26 – 28 3 011 Message Version Number Cannot be blank. 3. Segment Type – BGM
Position Field Length Entered Remarks Validation 1 – 5 5 BGM Segment Type Cannot be blank 6 – 8 3 938 Document Code Cannot be blank
Position Field Length Entered Remarks Validation 1 – 5 5 DTM Segment Type Cannot be blank 6 – 8 3 1st occ: 441 1st occ: Basis Year Cannot be blank 2nd occ: 416 2nd occ: Batch Date Cannot be blank 9 – 16 1st occ: 4 1st occ: *
1st occ: Basis Year (CCYY e.g. 2006)
Basis Year: 4 years, inclusive of 1 current & 1 advance. For example, if the system date is 2007, then the possible basis year that you can enter is 2004, 2005, 2006 or 2007 Cannot be blank
2nd occ: 8 2nd occ: * 2nd occ: Date of Creation (CCYYMMDD eg. 20061231)
Date of Creation cannot be greater than the system date, i.e. it cannot be a future date.
Cannot be blank 17 – 19 3 1st occ: 602 Date Code Cannot be blank 2nd occ: 102 Cannot be blank
6. Segment Type – NAD
Position Field Length Entered Remarks Validation 1 – 5 5 NAD Segment Type Cannot be blank 6 – 8 3 SE Employer Code Cannot be blank 9 – 20 12 * Payer’s ID No. Ensure that this no. is a valid no.
For example, if the Payer’s ID Type is ROB then this no. must be a valid ROB no. (refer to no. 4, segment type is RFF, qualifier is AWM, position 9-10) Cannot be blank
50 – 79 30 * Name of authorized person 225 – 254 30 * Designation of authorized person 260 – 294 35 * Name of Employer – line 1 Cannot be blank 295 – 329 35 * Name of Employer – line 2 330 – 389 60 * Email of authorized person 390 – 419 30 * Name of Division/Branch
7. Segment Type – COM
Position Field Length Entered Remarks Validation 1 – 5 5 COM Segment Type Cannot be blank 6 – 25 20 * Telephone Number
2b.2 Details 8. Segment Type – LIN
Position Field Length Entered Remarks Validation 1 – 5 5 LIN Segment Type Cannot be blank 6 – 9 4 * Occurrence of Employees
Rec type Payee's ID type Nationality Code Sex Benefits-in-kind indicator Section 45 applicable indicator Employee income tax borne by employer indicator Gratuity/payment in lieu of notice/ex-gratia indicator Compensation/Retrenchment benefits indicator Cessation Provisions indicator Form IR8S indicator Gross Commission indicator Address Type indicator Exempt/Remission Income Indicator Approval obtained from IRAS Name of bank
Cannot be blank
9 - 11 3 1st occ:1
1st occ: Detail Note:- 1st occ till 16th occ Cannot be blank. It can be blank only when applicable for e.g. the 12th occ, 15th occ and 16th occ.
2nd occ:* 2nd occ: 1=NRIC 2=FIN 3=Immigration File Ref No 4=Work Permit No 5=Malaysian I/C 6=Passport No
Note:- 2nd occ Cannot be blank If ID Type (RFF AWM)=5 (i.e. Malaysian I/C) or 6 (i.e. Passport No), Employee’s designation (refer to no. 10, segment type is NAD PE, position 50 -79) must be “DIRECTOR ” or its variations, i.e. it must contain the word “DIRECTOR ”.
3rd occ:*
3rd occ: Refer to validation on Nationality Code Note:- 3rd occ : Nationality Code Please see the complete list of nationality code in Annex A 300=Permanent Resident 301=Singapore Citizen 303=Indonesian
5th occ:* 5th occ: Y=Benefits-in-kind received N=No benefits-in-kind
Note:- 5th occ : If 5th occ is Y, it means that user will be sending the A8A form to IRAS. Ensure that the Value of benefits-in-kind amount (refer to no.11, segment type MOA, qualifier 351, position 9-21) is not equal to zero.
6th occ:*
6th occ: Y=S45 applicable, N=S45 not applicable
7th occ:*
7th occ: F = Tax fully borne by employer on employment income only P = Tax partially borne by employer on certain employment income items H = A fixed amount of income tax liability borne by employee N = Not applicable
Note: - 7th occ : If 7th occ is P, then you must ensure that: (a) Amount of employment Income for which the tax is
borne by employer (refer to no.11, segment type MOA, qualifier 371, position 9 -17) is not equal to zero.
If 7th occ is H, then you must ensure that: (b) Fixed Amount of Income tax liability for which tax
borne by employee (refer to no.11, segment type MOA, qualifier 372, position 9 -17) is not equal to zero.
8th occ:* 8th occ: Y=Gratuity/payment in lieu of notice/ex-gratia
paid, N=No Gratuity/payment in lieu of notice/ex-
gratia paid
Note:- 8th occ : If 8th occ is Y then you must ensure that: Gratuity/Notice-in-lieu/Ex-gratia (refer to no. 11, segment type MOA, qualifier 345, position 9-21) is not equal to zero.
Note:- 9th occ : If 9th occ is Y then you must ensure that : (a) Compensation/Retrenchment (refer to no. 11, segment
type MOA, qualifier 373, position 9-21) is not equal to zero.
(b) Approval Obtained from IRAS(refer to no: 9, segment type RFF, qualifier AWD, position 9 -11) should not be blank
10th occ:*
10th occ: Y=Cessation Provisions applicable, N=Cessation Provisions not applicable
Note:- 10th occ : If 10th occ is Y, then ensure that: (a) Commencement Date (refer to no. 12, segment type
DTM, qualifier 157, position 9-16) is prior 1st Jan 1969 (b) Cessation Date (refer to no. 12, segment type DTM,
qualifier 158, position 9-16) is not blank.
11th occ:*
11th occ: Y=IR8S is Applicable, N=IR8S is not Applicable
Note:- 11th occ : If 11th occ is Y, it means that user will be sending the IR8S form to IRAS, and (a) Excess/voluntary contribution to CPF by employer
(refer to no. 11, segment type MOA, qualifier 349, position 9-21) can be greater than or equal to zero.
If 11th occ is N, please ensure that (b) Excess/voluntary contribution to CPF by employer
(refer to no. 11, segment type MOA, qualifier 349, position 9-21) is equal to zero.
12th occ:* 12th occ: M=Monthly,
O=Other than monthly, B=for both, Leave blank if neither M nor O.
Note:- 12th occ : If 12th is not blank, then you must ensure that (a) Gross commission (refer to no. 11, segment type MOA, qualifier 265, position 9-21) is not equal to zero. (b) Gross commission payment From and To Date (refer to
no. 12, segment type is DTM, qualifier is 159 and 160, position 9-16) are not blank.
Note:- 13th occ: (a) If 13th occ is L, formatted address fields (refer to no.
11, segment type NAD PE, position 403 – 547, 587 – 592, Block/House No, Street Name, and Postal code) cannot be blank. Level No and Unit No are optional. However, if Unit No is declared, then Level No must be declared, and vice-versa.
(b) If 13th occ is F, unformatted address (refer to no. 11,
segment type NAD PE, position 120 – 219) and country code (refer to no. 11, segment type NAD PE, position 593 – 595) cannot be blank.
(c) If 13th occ is C, unformatted address (refer to no. 11,
segment type NAD PE, position 120 – 219) and postal code (refer to no. 11, segment type NAD PE, position 587 – 592) cannot be blank
(d) If 13th occ is N, both formatted and unformatted
address (refer to no. 11, segment type NAD PE, position 120 – 219 and position 403-595) must be blank
14th occ:* 14th occ: 1=Tax Remission on Overseas Cost of Living
Note: 14th occ If 14th occ is 1, 2, 3 or 4, then you must ensure that: The Exempt Income/Income subject to Tax Remission (refer to no.11, segment type MOA, qualifier 370, position 9 -17) is not equal to zero.
15th occ:* 15th occ: Y=Approval obtained from IRAS N=No approval obtained from IRAS Leave blank if neither of this
Note: 15th occ (a) If 15th occ is Y, then the Date of approval (refer to no.
12, segment type DTM, qualifier 163, position 9-16) cannot be blank.
(b) If 15th occ is not blank, then the Compensation/Retrenchment indicator (refer to no. 9, segment type RFF, qualifier AWU, position 9 -11) should be Y
16th occ:* 16th occ: 1=DBS/POSB, 2=UOB/OUB, 3=OCBC, 4=Others Leave blank if not applicable
10. Segment Type – NAD
Position Field Length Entered Remarks Validation 1 – 5 5 NAD Segment Type Cannot be blank 6 – 8 3 PE Employee Code Cannot be blank 9 – 20 12 * Payee’s ID No. Must be a valid Payee’s ID No. (refer to no. 9, segment
type RFF, qualifier AWM, position 9-11) For example, if this Payee’s ID type is NRIC, then the no. must be a valid NRIC no. Cannot be blank
50 – 79 30 * Employee’s Designation Cannot be blank 120 – 149 30 * Unformatted Address – line 1 If Unformatted address is given, the Address Type
indicator (refer to no. 9, segment type RFF, qualifier AWB, position 9 -11) should be either F or C
155 – 184 30 * Unformatted Address – line 2 190 – 219 30 * Unformatted Address – line 3 225 – 259 35 * Payee’s Name – line 1 Cannot be blank 260 – 294 35 * Payee’s Name – line 2 295 – 304 10 * Payee’s Name – line 3 403 – 412 10 * Block – House No (blank if address is unformatted) If Formatted address is given, the Address Type
indicator (refer to no. 9, segment type RFF, qualifier AWB, position 9 -11) should be L
438 – 469 32 * Street – Name (blank if address is unformatted) If Formatted address is given, the Address Type indicator (refer to no. 9, segment type RFF, qualifier AWB, position 9 -11) should be L
508 – 510 3 * Level – No (blank if address is unformatted) (a) If Formatted address is given, the Address Type indicator (refer to no. 9, segment type RFF, qualifier AWB, position 9 -11) should be L
(b) If Level No is declared, then Unit No (refer to no. 10, segment type NAD PE, position 543-547) cannot be blank
543 – 547 5 * Unit – No (blank if address is unformatted) (a) If Formatted address is given, the Address Type indicator (refer to no. 9, segment type RFF, qualifier AWB, position 9 -11) should be L
(b) If Unit No is declared, then Level No (refer to no. 10, segment type NAD PE, position 508-510) cannot be blank
587 – 592 6 * Postal Code – numeric only If postal code is not blank, then the Address Type indicator (refer to no. 9, segment type RFF, qualifier AWB, position 9 -11) should be either L or C.
593 – 595 3 * Country code of address If country code is declared, the Address Type indicator (refer to no. 9, segment type RFF, qualifier AWB, position 9 -11) should be F The country code is meant for Foreign address only. Hence, Singapore (300 or 301) is not acceptable. Please find the complete list of country code in Annex A. The following are some of the common codes: 303=Indonesia 304=Malaysia 305=Philippines 306=Thailand 331=Japan 334=Taiwan 336=China 110=United Kingdom 503=United States of America 701=Australia 705=New Zealand 999=Others
The maximum length is 5 bytes. No decimal is allowed If you need to have negative figure, then the maximum length is 6 bytes. Format: S9(5) For example, you can input Donation as 12345 and not 123456. If a user sends an IR8A form with Donation as 12345 to IRAS, but then the user realize that the figure is meant for Bonus and not for Donation for that basis year, the user has to submit IR8A Amendment form to IRAS with the Donation as –12345 and Bonus as 12345. Note:- 9th occ,10th occ, 11th occ, 12th occ, 13th occ, 14th occ, 15th occ, 16th occ, 17th occ, 18th occ, 19th occ, 20th occ, 26th occ : Gross Commission, Pension, Transport Allowance, Entertainment Allowance, Other Allowances, Gratuity/Notice-in-lieu/ Ex-gratia, Retirement benefit till 31/12/92, Retirement benefit from 1993, Contribution made by employer to pension/fund, Excess/voluntary contribution to CPF by employer, Gain/profit from share option for S10(1)(b), Value of benefits-in-kind, Compensation/Retrenchment Benefits Allow input of 9 bytes and 2 decimals, excluding a separate byte for negative sign. No commas allowed. If you have negative figure then the maximum byte allowed before decimal point is 10. Format: S9(9)v99 For example, you can input Gross Commission as 123456789.12. If you have to send negative value, you have to input -123456789.12. Note:- 1st occ, 5th occ, 6th occ, 7th occ, 8th occ, 23rd occ, 24th occ, 25th occ, 27th occ: Total Amount, Salary, Bonus, Director’s fee, Others, Exempt Income/Income subject to Tax Remission, Amount of employment Income for which the tax is borne by employer, Fixed
amount of income tax liability for which tax borne by employee, Gain/profit from share option for S10(1)(g) The maximum length is 9 bytes. No decimal is allowed. If you need to have negative figure then the maximum length is 10 bytes. Format: S9(9) For example, you can input Bonus as 123456789 and not 1234567890. If a user sends an IR8A with Bonus as 123456789 to IRAS, but then realize that there should be no bonus for that basis year, the user needs to submit an IR8A Amendment form to IRAS with Bonus as –123456789. Note:- 3rd occ : CPF/Designated pension/fund The maximum length is 7 bytes. No decimal is allowed If you need to have negative figure then the maximum length is 8 bytes. Format: S9(7) For example, you can input CPF/Designated pension/fund as 1234567 and not 12345678. To send negative value, you can input -1234567. Note:- 21st occ Employee voluntary contribution(overseas posting) Allow input of 7 bytes, excluding a separate byte for negative sign. No commas allowed. No decimals allowed. Format: S9(7) For example, you can input Employee voluntary contribution (overseas posting) as 1234567. If you have to send negative value, you can input -1234567
Note:- 1st occ: Total amount = Salary + Bonus + Director’s fee + [Gross commission + Pension + Transport allowance + Entertainment allowance + Other allowance + Gratuity/Notice-in-lieu/Ex-gratia + Retirement benefit from 1993 + Contribution made by employer to pension/fund + Excess/voluntary contribution to CPF by employer + Gain/profit from share option for S10(1)(b) + Value of benefits-in-kind]. i.e., 1st occ = 5th occ + 6th occ + 7th occ + [9th occ + 10th occ + 11th occ + 12th occ + 13th occ + 14th occ + 16th occ + 17th occ + 18th occ + 19th occ + 20th occ] Take the sum and then drop off all decimals Important : The maximum Total amount that can be declared per employee per batch is $999,999,999. Any amount exceeding this value should be declared in the Amendment batches.
2nd occ: * 2nd occ: Donation
3rd occ: * 3rd occ: CPF/Designated pension/fund
Note:- 3rd occ: If 3rd occ is not equal to zero, then you must ensure that (a) Name of designated pension for which employee made contribution (refer to no. 13, segment type FTX, qualifier AEW, position 35-94) is not blank.
4th occ: * 4th occ: Insurance
5th occ: * 5th occ: Salary
6th occ: * 6th occ: Bonus
7th occ: * 7th occ: Director’s fee
Note:- 7th occ: If 7th occ is not equal to zero, then you must ensure that (a) the Date of approval of director’s fee (refer to no.
12, segment type DTM, qualifier 162, position 9-16) is not blank
8th occ: * 8th occ: Others
Note:- 8th occ: Take the sum and then drop off all decimals 8th occ = 9th occ + 10th occ + 11th occ + 12th occ + 13th occ + 14th occ + 16th occ + 17th occ + 18th occ + 19th occ + 20th occ Important : The maximum Others amount that can be declared per employee per batch is $999,999,999. Any amount exceeding this value should be declared in the Amendment batches.
9th occ: * 9th occ: Gross commission
Note:- 9th occ: If 9th occ is not equal to zero, then you must ensure that (a) the Gross Commission Indicator (refer to no. 9,
segment type RFF, qualifier AWX, position 9-11) is not blank.
(b) The Gross Commission From Date and To Date (refer to no. 12, segment type DTM, qualifier 159 and 160, position 9 -16) are not blank
10th occ: * 10th occ: Pension
11th occ: * 11th occ: Transport allowance
12th occ: * 12th occ: Entertainment allowance
13th occ: * 13th occ: Other allowance
14th occ: *
14th occ: Gratuity/Notice-in-lieu/Ex-gratia Note:- 14th occ: If 14th occ not equal to zero, then you must ensure that Gratuity/payment in lieu of notice/ex-gratia indicator (refer to no. 9, segment type RFF, qualifier AWT, position 9-11) is Y.
15th occ: Retirement benefit till 31/12/92 Note:- 15th occ: If 15th occ is not equal to zero, then you must ensure that Name of fund for retirement (refer to no. 13, segment type FTX, qualifier AEV, position 35-94) is not blank
16th occ: *
16th occ Retirement benefit from 1993
Note:- 16th occ: If 16th occ is not equal to zero, then you must ensure that Name of fund for retirement (refer to no. 13, segment type FTX, qualifier AEV, position 35-94) is not blank
17th occ: *
17th occ: Contribution made by employer to pension/fund
18th occ: *
18th occ: Excess/voluntary contribution to CPF by employer
Note:- 18th occ: If 18th occ is not equal to zero, then you must ensure that The form IR8S indicator (refer to no. 9, segment type RFF, qualifier AWW, position is 9-11) is Y.
19th occ: *
19th occ: Gain/profit from share option for S10(1)(b)
20th occ: *
20th occ: Value of benefits-in-kind
Note:- 20th occ: If 20th occ is not equal to zero, then you must ensure that Benefits-in-kind indicator (refer to no. 9, segment type RFF, qualifier AWQ, position is 9-11) is Y.
21st occ: * 21st occ: Employee voluntary contribution to CPF obligatory by contract of employment (Overseas posting)
22nd occ: * 22nd occ: Contributions for Mosque Building Fund
23rd occ:* 23rd occ: Exempt Income/Income subject to Tax Remission
Note:- 23rd occ: If 23rd occ not equal to zero then you must ensure that Exempt/Remission Income Indicator (refer to no. 9, segment type is RFF, qualifier is AWC, position 9-11) is taking values 1, 2 ,3 or 4
24th occ:* 24th occ: Amount of employment Income for which the tax is borne by employer
Note:- 24th occ: If 24th occ is not equal to zero, then you must ensure that Employee’s income tax borne by Employer indicator (refer to no. 9, segment type RFF, qualifier AWS, position 9-11) is P.
25th occ:* 25th occ: Fixed amount of income tax liability for which tax borne by employee
Note:- 25th occ: If 25th occ is not equal to zero, then you must ensure that Employee’s income tax borne by Employer indicator (refer to no. 9, segment type RFF, qualifier AWS, position 9-11) is H.
Note:- 26th occ: If 26th occ is not equal to zero, then you must ensure that Compensation/Retrenchment benefits indicator (refer to no. 9, segment type RFF, qualifier AWU, position 9-11) is Y.
27th occ: * 27th occ: Gain/profit from share option for S10(1)(g)
12. Segment Type – DTM
Position Field Length Entered Remarks Validation 1 – 5 5 DTM Segment Type Cannot be blank 6 – 8 3 1st occ: 329
1st occ: DOB 2nd occ: Payment from date 3rd occ: Payment to date 4th occ: Date of commencement 5th occ: Date of cessation 6th occ: Gross commission payment from date 7th occ: Gross commission payment to date 8th occ: Date of declaration of bonus 9th occ: Date of approved of director’s fee 10th occ: Date of approval 11th occ: Date of payroll
Cannot be blank Note:- 1st occ to 11th occ Date format must be CCYYMMDD Must be a valid date. Note: - 2nd occ, 3rd occ 2nd occ and 3rd occ must NOT be blank. Please refer to note on 2nd occ, 3rd occ below.
1st occ: DOB Note:- 1th occ: Make sure that DOB is not greater than your system date. DOB cannot be earlier than 01 Jan 1900.
2nd occ: * 2nd occ: Payment from date
Note:- 2nd occ, 3rd occ - The date must be within Basis Year. - From Date cannot be greater than To Date - Payment From Date and To Date cannot be blank - If Date of Commencement is empty, then Payment From Date will be defaulted to 01-Jan of the Basis Year
3rd occ: * 3rd occ: Payment to date
- If Date of Commencement is less than Basis Year, then the Payment From Date will be defaulted to 01-Jan of the Basis Year.
-If Date of Cessation is empty, then Payment To Date will be defaulted to 31-Dec of the Basis Year.
4th occ: * 4th occ: Date of commencement
Note:- 4th occ: - The year cannot be greater than Basis Year - If 4th occ is prior to 1st Jan 1969 and Date of cessation is not blank, then Cessation provision indicator (refer to no. 9, segment type RFF, qualifier AWV, position 9-11) must be Y.
- If 4th occ is not empty and the year is less than Basis Year, then the Payment From Date will be defaulted to 01-Jan of the Basis Year.
- If 4 th occ is not empty and the year is within Basis Year, then the Payment From Date will be same as 4th occ.
5th occ: * 5th occ: Date of cessation
Note:- 5th occ: - The date must be within Basis Year - The date must be later or equal to the Date of Commencement.
- If 5 th occ is not empty, then the Payment To Date will be the same as 5th occ.
6th occ: * 6th occ: Gross commission payment from date
Note:- 6th occ, 7th occ: - The date must be within Basis Year. - From Date cannot be greater than To date - If From Date is declared, then To date cannot be blank, and vice-versa
7th occ: *
7th occ: Gross commission payment to date
- If From and To Date are declared, then you must ensure that the Gross Commission (refer to no. 11, segment type MOA, qualifier 265, position 9-21) is not equal to zero.
- If From and To Date are declared, then you must ensure that Gross Commission Indicator (refer to no. 9, segment type RFF, qualifier AWX, position 9-11) is either M or O or B.
8th occ: * 8th occ: Date of declaration of bonus
Note:- 8th occ: - The date must be within Basis Year - If 8th occ is not blank, then you must ensure that the Bonus (refer to no. 11, segment type MOA, qualifier 369, position 9-18) is not equal to zero
9th occ: * 9th occ: Date of approval of director’s fee
Note:- 9th occ: - The date must be within Basis Year - If 9th occ is not blank, then you must ensure that the Director’s Fee (refer to no. 11, segment type MOA, qualifier 340, position 9-18) is not equal to zero.
10th occ: * 10th occ: Date of approval Note:- 10th occ:
If 10th occ is not blank, then you must ensure that the Approval obtained indicator (refer to no. 9, segment type RFF, qualifier AWD, position 9-11) is Y.
11th occ: * 11th occ: Date of payroll Note:- 11th occ: The date to be entered is the last payroll date E.g. Date of payroll = 12th of each month. Without date of cessation: To enter as YYYY1212 With date of cessation 31/08/YYYY: To enter as YYYY0812
Position Field Length Entered Remarks Validation 1 – 5 5 FTX Segment Type Cannot be blank 6 – 8 3 1st occ: AEV
2nd occ: AEW
1st occ: Name of fund for retirement 2nd occ: Name of designated pension for which
employee made contribution
Cannot be blank
35 - 94 60 1st : * (Max length is 60)
1st occ: Name of fund for retirement Note:- 1st occ : If 1st occ is not blank, then you must ensure that (a) Retirement benefit from 1993 (refer to no. 11,
segment type MOA, qualifier 347, position 9-20) is not equal to zero OR
(b) Retirement benefit till 31/12/1992 (refer to no. 11, segment type MOA, qualifier 346, position 9-20) is not equal to zero.
2nd occ: *
(Max length is 60)
2nd occ: Name of designated pension for which employee made contribution
Note:- 2nd occ : If 2nd occ is not blank, then you must ensure that (a) CPF/Designated pension/fund (refer to no. 11,
segment type MOA, qualifier 368, position 9-18) is not equal to zero.
2b.3 Trailer
14. Segment Type – RFF
Position Field Length Entered Remarks Validation 1 – 5 5 RFF Segment Type Cannot be blank 6 – 8 3 1st occ: AWJ
2nd occ: AWY 1st occ: Record Type 2nd occ: No of records
Cannot be blank Cannot be blank
9 – 14 6 1st occ: 2 2nd occ: *
1st occ: 2 = Trailer 2nd occ: No. of records – numeric only
Cannot be blank Cannot be blank - Must be equal to the no. of employees that you are submitting. For example, if in
1st occ: Total amount of Payment 2nd occ: Total amount of salary 3rd occ: Total amount of bonus 4th occ: Total amount of director’s fee 5th occ: Total amount of others 6th occ: Total amount of donation 7th occ: Total amount of CPF 8th occ: Total amount of Insurance 9th occ: Total amount of Contribution for Mosque
Building Fund 10th occ: Total amount of exempt income 11th occ: Total amount of employment income for which
the tax is borne by employer 12th occ: Total amount of income tax liability for which
is tax is borne by employee
Cannot be blank Note:- 1st occ to 12th occ The maximum length is 12 bytes. No decimal is allowed If you need to have negative figure, then the maximum length is 13 bytes. Format: S9(12) Important : The maximum Total amount that can be declared per batch is $999,999,999, 999. Any amount exceeding this should be declared in the separate batches by reducing the number of employees in this batch.
9 - 21 13 1st occ: * 1st occ: Total amount of Payment Sum of total amount (refer to no. 11, segment type MOA, qualifier 128, position 9-18)
2nd occ: * 2nd occ: Total amount of salary Sum of salary (refer to no. 11, segment type MOA, qualifier 776, position 9-18)
3rd occ: * 3rd occ: Total amount of bonus Sum of bonus (refer to no. 11, segment type MOA, qualifier 369, position 9-18)
4th occ: * 4th occ: Total amount of director’s fee Sum of director’s fee (refer to no. 11, segment type MOA, qualifier 340, position 9-18)
5th occ: * 5th occ: Total amount of others Sum of others (refer to no. 11, segment type MOA, qualifier 275, position 9-18)
6th occ: * 6th occ: Total amount of donation Sum of donation (refer to no. 11, segment type MOA, qualifier 367, position 9-14)
7th occ: * 7th occ: Total amount of CPF Sum of CPF/Designated pension/fund (refer to no. 11, segment type MOA, qualifier 368, position 9-16)
8th occ: * 8th occ: Total amount of Insurance Sum of insurance (refer to no. 11, segment type MOA, qualifier 67, position 9-14)
9th occ: * 9th occ: Total amount of Contribution for Mosque Building Fund
Sum of contributions for Mosque Building Fund (refer to no.11, segment type MOA, qualifier 366, position 9 -14)
10th occ: * 10th occ: Total amount of exempt income Sum of Exempt Income/Income subject to tax remission (refer to no.11, segment type MOA, qualifier 370, position 9 -18)
11th occ: * 11th occ: Total amount of employment income for which is tax is borne by employer
Sum of Employment Income for which tax is borne by employer (refer to no.11, segment type MOA, qualifier 371, position 9 -18)
12th occ: * 12th occ: Total amount of income tax liability for which the tax is borne by employee
Sum of Fixed amount of income tax liability for which tax borne by employee (refer to no.11, segment type MOA, qualifier 372, position 9 -18)
2b.4 Security Result
16. Segment Type – RES
Position Field Length Entered Remarks Validation 1 – 5 5 RES Segment Type Cannot be blank 6 – 7 2 ZZ Security Identifier Cannot be blank
3a. Overview Structure of IR8S Basically, this file structure consists of the following segments :- NOTE : * : If it is not applicable, just specify the Segment and put the value as 0. Eg Employer contribution MOA 4080 ** : If it is not applicable, just specify the Segment and leave the value as blank. Eg. Overseas posting from date DTM 500 Levels Segment Max.
Repeat Status Description
Header UNB 1 Mandatory Message Title UNH 1 Mandatory Message Header UNH BGM 1 Mandatory Beginning of Message RFF 4 Mandatory Header Information – Indicators DTM 2 Mandatory Header Information - Dates NAD 1 Mandatory Employer’s Information COM 1 Mandatory Employer’s Contact No. Details (max. = 9999)
LIN 1 Mandatory Line No. denoting the occurrence of Employee
RFF 6 Mandatory Details Information – Indicators NAD 1 Mandatory Employee’s Information Month details (max. = 13)
LIN 1 Mandatory Line No denoting the occurrence of the months
3b. Detail Structure of IR8S This section will be used to generate the IR8S (message type is IRCPPF) interface structure. Note: The following sequence has to be coded accordingly. Unspecified position should be filled with spaces. All amount fields are left-aligned. Symbol Used: * represents user defined. occ refers to occurrence Eg. 1st occ means first occurrence 2nd occ means second occurrence
3b.1 Header 1. Segment Type – UNB
Position Field Length Entered Remarks Validation 1 – 5 5 UNB Segment Type Cannot be blank 157 – 162 6 IR8S Application Reference Cannot be blank
2. Segment Type – UNH
Position Field Length Entered Remarks Validation 1 – 5 5 UNH Segment Type Cannot be blank 20 – 25 6 IRCPPF Message Type Cannot be blank 26 – 28 3 011 Message Version Number Cannot be blank
3. Segment Type – BGM
Position Field Length Entered Remarks Validation 1 – 5 5 BGM Segment Type Cannot be blank 6 – 8 3 938 Document Code Cannot be blank
Position Field Length Entered Remarks Validation 1 – 5 5 DTM Segment Type Cannot be blank 6 – 8 3 1st occ: 441
1st occ: Basis Year Cannot be blank
2nd occ:416
2nd occ: Batch Date
Cannot be blank
9 – 16 1st occ: 4 1st occ: *
1st occ: Basis Year (CCYY e.g. 2006)
Basis Year: 4 years, inclusive of 1 current & 1 advance. For example, if the system date is 2007, then possible basis year that you can enter is 2004, 2005, 2006 or 2007 Cannot be blank
2nd occ: 8 2nd occ: * 2nd occ: Date of Creation (CCYYMMDD e.g. 20061231)
Date of Creation cannot be greater than the system date, i.e. it cannot be a future date. Cannot be blank
17 – 19 3 1st occ: 602 Date Code Cannot be blank 2nd occ: 102 Cannot be blank
6. Segment Type – NAD
Position Field Length Entered Remarks Validation 1 – 5 5 NAD Segment Type Cannot be blank 6 – 8 3 SE Employer Code Cannot be blank 9 – 20 12 * Payer’s ID No. Ensure that this no. is a valid no.
For example, if the Payer’s ID Type is ROB then this no. must be a valid ROB no. (refer to no. 4, segment type RFF, qualifier AWM, position 9-10) Cannot be blank
50 – 79 30 * Name of authorized person 225 – 254 30 * Designation of authorized person 260 – 294 35 * Name of Employer – line 1 Cannot be blank 295 – 329 35 * Name of Employer – line 2 330 – 389 60 * Email of authorized person 390 – 419 30 * Name of Division/Branch
7. Segment Type – COM
Position Field Length Entered Remarks Validation 1 – 5 5 COM Segment Type Cannot be blank 6 – 25 20 * Telephone Number
3b.2 Details 8. Segment Type – LIN
Position Field Length Entered Remarks Validation 1 – 5 5 LIN Segment Type Cannot be blank 6 – 9 4 * Occurrence of Employees
Rec type Payee's ID type CPF contributions in respect of overseas posting are obligatory by contract of employment indicator CPF capping applied indicator Singapore Permanent Resident status is approved on or after 01.01.YYYY Approval has been obtained from CPF Board to make full contribution
Cannot be blank
9 – 11 3 1st occ:1
1st occ: Detail Note: 1st occ till 6th occ Cannot be blank It can be blank only when applicable, e.g. the 3rd occ, 5th occ and 6th occ.
2nd occ:* 2nd occ: 1=NRIC, 2=FIN, 3=Immigration File Ref No, 4=Work Permit No, 5=Malaysian I/C, 6=Passport No
6th occ: * 6th occ: Y=Approval has been obtained from CPFB to make full contribution
N=Approval has not been obtained from CPFB to make full contribution
Blank = Not applicable
(d) If Payee’s ID type (2nd occ) is not 1 (i.e. NRIC), then both SPR status (5th occ) and Approval indicator (6th occ) must be blank.
10. Segment Type – NAD
Position Field Length Entered Remarks Validation 1 – 5 5 NAD Segment Type Cannot be blank 6 – 8 3 PE Employee Code Cannot be blank 9 – 20 12 * Payee’s ID No. Must be a valid Payee’s ID No. (refer to no. 9, segment
type RFF, qualifier AWM, position 9-11) For example, if this Payee’s ID type is NRIC, then the no. must be a valid NRIC no. Cannot be blank
225 – 259 35 * Payee’s Name – line 1 Cannot be blank 260 – 294 35 * Payee’s Name – line 2 295 – 304 10 * Payee’s Name – line 3
4b.2 Details 11. Segment Type – LIN
Position Field Length Entered Remarks Validation 1 – 5 5 LIN Segment Type Cannot be blank 6 – 8 3 JAN, FEB,
MAR, APR, MAY, JUN, JUL, AUG, SEP, OCT, NOV, DEC or TTL
January, February, March, April, May, June, July, August, September, October, November, December or Total.
1st occ: Ordinary wages 2nd occ: Employer CPF contribution for ordinary wages 3rd occ: Employee CPF contribution for ordinary wages 4th occ: Additional wages 5th occ: Employer CPF contribution for additional wages 6th occ: Employee CPF contribution for additional
wages
Cannot be blank
9 – 19 11 1st occ: * 1st occ: Ordinary wages Note:- 1st occ till 6th occ: Cannot be blank Allow input of 7 bytes and 2 decimals, excluding a separate byte for negative. No commas allowed. Format: S9(7)v99 e.g. 1234567.12, if positive and -1234567.12, if negative. For qualifier TTL , the maximum length is 7 bytes. No decimal is allowed. If you need to have negative figure then the maximum length is 8 bytes. Format: S9(7) e.g. 1234567, if positive and -1234567, if negative. Note: TTL 1 st occ: With reference to no. 11, segment type LIN, if the qualifier is TTL , then 1st occ is the sum of Jan’s till Dec’s Ordinary wages. Take the sum and then drop off all the decimals
Important : The maximum TTL that can be declared per employee per batch is $9,999,999. Any amount exceeding this value should be declared in the Amendment batches.
2nd occ: * 2nd occ: Employer CPF contribution for ordinary wages Note: TTL 2 nd occ: With reference to no. 11, segment type LIN, if the qualifier is TTL , then 2nd occ is the sum of Jan’s till Dec’s Employer CPF contribution for ordinary wages. Take the sum and then drop off all the decimals
3rd occ: * 3rd occ: Employee CPF contribution for ordinary wages Note: TTL 3 rd occ: With reference to no. 11, segment type LIN, if the qualifier is TTL , then 3rd occ is the sum of Jan’s till Dec’s Employee CPF contribution for ordinary wages. Take the sum and then round up the decimals of the sum
4th occ: * 4th occ: Additional wages Note: TTL 4 th occ: With reference to no. 11, segment type LIN, if the qualifier is TTL , then 4th occ is the sum of Jan’s till Dec’s Additional wages. Take the sum and then drop off all the decimals
Note: TTL 5 th occ: With reference to no. 11, segment type LIN, if the qualifier is TTL , then 5th occ is the sum of Jan’s till Dec’s Employer CPF contribution for additional wages. Take the sum and then drop off all the decimals
Note: TTL 6 th occ: With reference to no. 11, segment type LIN, if the qualifier is TTL , then 6th occ is the sum of Jan’s till Dec’s Employee CPF contribution for additional wages. Take the sum and then round up the decimals of the sum
Position Field Length Entered Remarks Validation 1 – 5 5 DTM Segment Type Cannot be blank 6 – 8 3 1st occ: 500
2nd occ: 501 1st occ: Overseas posting from date 2nd occ: Overseas posting to date
Cannot be blank
9 – 16 8 1st occ: * 1st occ: Overseas posting from date Note:- Date format must be in CCYYMMDD Must be a valid date. Note:- 1st occ, 2nd occ: - The date must be within Basis Year. - To Date must be strictly later than From Date - If From Date is declared, then To Date cannot be blank, and vice-versa.
2nd occ: * 2nd occ: Overseas posting to date - If both From and To Date are declared, then you must ensure that: CPF contributions in respect of overseas posting are obligatory by contract of employment indicator (refer to no. 9, segment type RFF, qualifier AYA, position 9-11) is not blank.
17 – 19 3 102 Date code
14. Segment Type – MOA
Position Field Length Entered Remarks Validation 1 – 5 5 MOA Segment Type Cannot be blank 6 – 8 3 1st occ: 408
9 – 16 8 1st occ: * 1st occ: Employer contribution Note:- 1st occ, 2ndocc: Cannot be blank The maximum length is 7 bytes. No decimal is allowed. If you need to have negative figure then the maximum length is 8 bytes. Format: S9(7)
Position Field Length Entered Remarks Validation 1 – 5 5 RFF Segment Type Cannot be blank 6 – 8 3 AWJ Record Type Cannot be blank 9 – 9 1 3 Segment separator Cannot be blank
16. Segment Type – MOA
Position Field Length Entered Remarks Validation 1 – 5 5 MOA Segment Type Cannot be blank 6 – 8 3 1st occ: 410
1st occ: Additional wages 2nd occ: Amount of refund applicable to employer
contribution 3rd occ: Amount of refund applicable to interest on
employer contribution 4th occ: Amount of refund applicable to employee
contribution 5th occ: Amount of refund applicable to interest on
employee contribution
Cannot be blank
9 – 16 8 1st occ: * 1st occ: Additional wages Note:- 1st occ till 5th occ: - Cannot be blank - The maximum length is 7 bytes.
No decimal is allowed. If you need to have negative figure then the maximum length is 8 bytes. Format: S9(7)
- If any of the followings are not equal to zero, then Additional wages (refer to no. 16, segment type MOA, qualifier 410, position 9-16) cannot equal to zero. (a) Amt of refund applicable to employer contribution
(refer to no. 16, segment type MOA, qualifier 411, position 9-16)
(b) Amt of refund applicable to interest on employer contribution (refer to no. 16, segment type MOA,
qualifier 412, position 9-16) (c) Amt of refund applicable to employee contribution
(refer to no. 16, segment type MOA, qualifier 413, position 9-16)
(d) Amt of refund applicable to interest on employee contribution (refer to no. 16, segment type MOA, qualifier 414, position 9-16)
Note:- 1st occ If any of the followings are declared (not blank and not equal to zero), then you must ensure that all of them are declared (not blank and not equal to zero). (a) Additional wages (refer to no. 16, segment type MOA,
qualifier 410, position 9-16) (b) Payment for additional wages from date (refer to no.
17, segment type DTM, qualifier 502, position 9-16) (c) Payment for additional wages to date (refer to no. 17,
segment type DTM, qualifier 503, position 9-16) (d) Payment for additional wages date (refer to no. 17,
segment type DTM, qualifier 504, position 9-16)
2nd occ: * 2nd occ: Amt of refund applicable to employer contribution
Note: 2nd occ If 2nd occ is not equal to zero, then (a) Refund given to employer date (refer to no. 17,
segment type DTM, qualifier 505, position 9-16) cannot be blank
3rd occ: * 3rd occ: Amt of refund applicable to interest on
employer contribution Note: 3rd occ If 3rd occ is not equal to zero, then (a) Refund given to employer date (refer to no. 17,
segment type DTM, qualifier 505, position 9-16) cannot be blank
4th occ: * 4th occ: Amt of refund applicable to employee
contribution Note: 4th occ If 4th occ is not equal to zero, then (a) Refund given to employee date (refer to no. 17,
segment type DTM, qualifier 506, position 9-16) cannot be blank
1st occ: Payment for additional wages from date 2nd occ: Payment for additional wages to date 3rd occ: Payment for additional wages date 4th occ: Refund given to employer date 5th occ: Refund given to employee date
Cannot be blank
9 – 16 8 1st occ: * 1st occ: Payment for additional wages from date Note:- Date format must be in CCYYMMDD Must be a valid date. Note:- 1st occ till 5th occ: - The date must be within Basis Year. - To Date must be strictly later than From Date - If From Date is declared, then To Date cannot be blank, and vice-versa.
- 3rd occ must be greater than or equal to 2nd occ. - 4th and 5th occ must be greater than or equal to 3rd occ. If any of the followings are declared (not blank and not equal to zero), then you must ensure that all of them are declared (not blank and not equal to zero). (a) Additional wages (refer to no. 16, segment type MOA,
qualifier 410, position 9-16) (b) Payment for additional wages from date (refer to no.
17, segment type DTM, qualifier 502, position 9-16) (c) Payment for additional wages to date (refer to no. 17,
segment type DTM, qualifier 503, position 9-16) (d) Payment for additional wages date (refer to no. 17,
2nd occ: * 2nd occ: Payment for additional wages to date
3rd occ: * 3rd occ: Payment for additional wages date
4th occ: * 4th occ: Refund given to employer date Note:- 4thocc If 4th occ is not blank, then you must ensure that at least one of the followings is not equal to zero (a) Amt of refund applicable to employer contribution
(refer to no. 16, segment type MOA, qualifier 411, position 9-16)
(b) Amt of refund applicable to interest on employer contribution (refer to no. 16, segment type MOA, qualifier 412, position 9-16)
5th occ: * 5th occ: Refund given to employee date
Note:- 5thocc If 5th is not blank, then you must ensure that at least one of the followings is not equal to zero (a) Amt of refund applicable to employee contribution
(refer to no. 16, segment type MOA, qualifier 413, position 9-16)
(b) Amt of refund applicable to interest on employee contribution (refer to no. 16, segment type is MOA, qualifier is 414, position 9-16)
17 – 19 3 102 Date code
3b.3 Security Result
18. Segment Type – RES
Position Field Length Entered Remarks Validation 1 – 5 5 RES Segment Type Cannot be blank 6 – 7 2 ZZ Security Identifier Cannot be blank
4a. Overview Structure of A8A Basically, this file structure consists of the following segments :-
NOTE : * : If it is not applicable, just specify the Segment and put the value as 0. E.g. Rent paid by Employee MOA 5020
Home leave for self QTY 3010 ** : If it is not applicable, just specify the Segment and leave the value as blank. E.g. Occupation from date DTM 600
Levels Segment Max. Repeat
Status Description
Header UNB 1 Mandatory Message Title UNH 1 Mandatory Message Header UNH BGM 1 Mandatory Beginning of Message RFF 4 Mandatory Header Information – Indicators DTM 2 Mandatory Header Information - Dates NAD 1 Mandatory Employer’s Information COM 1 Mandatory Employer’s Contact No. Details (max. = 9999)
LIN 1 Mandatory Line No. denoting the occurrence of Employee
RFF 4 Mandatory Details Information – Indicators NAD 1 Mandatory Employee’s Information MOA 18 Mandatory * Details Information – Value QTY 5 Mandatory * Details Information – Home
leave DTM 2 Mandatory ** Details Information –
Occupation Dates MOA 22 Mandatory * Details Information – Amount QTY 25 Mandatory * Details Information – Units Security Result
4b. Detail Structure of A8A This section will be used to generate the A8A (message type is IRVBIK) interface structure. Note: The following sequence has to be coded accordingly. Unspecified position should be filled with spaces. All amount fields are left-aligned. Symbol Used: * represents user defined. occ refers to occurrence E.g. 1st occ means first occurrence 2nd occ means second occurrence
4b.1 Header 1. Segment Type – UNB
Position Field Length Entered Remarks Validation 1 – 5 5 UNB Segment Type Cannot be blank 157 – 162 6 IRA8A Application Reference Cannot be blank
2. Segment Type – UNH
Position Field Length Entered Remarks Validation 1 – 5 5 UNH Segment Type Cannot be blank 20 – 25 6 IRVBIK Message Type Cannot be blank 26 – 28 3 011 Message Version Number Cannot be blank
3. Segment Type – BGM
Position Field Length Entered Remarks Validation 1 – 5 5 BGM Segment Type Cannot be blank 6 – 8 3 938 Document Code Cannot be blank
Position Field Length Entered Remarks Validation 1 – 5 5 DTM Segment Type Cannot be blank 6 – 8 3 1st occ: 441
1st occ: Basis Year Cannot be blank
2nd occ:416
2nd occ: Batch Date Cannot be blank
9 – 16 1st occ: 4 1st occ: *
1st occ: Basis Year (CCYY e.g. 2006)
Basis Year: 4 years, inclusive of 1 current & 1 advance. For example, if the system date is 2007, then possible basis year that you can enter is 2004, 2005, 2006 or 2007 Cannot be blank
2nd occ: 8 2nd occ: * 2nd occ: Date of Creation (CCYYMMDD e.g. 20061231)
Date of Creation cannot be greater than the system date, i.e. it cannot be a future date. Cannot be blank
17 – 19 3 1st occ: 602 Date Code Cannot be blank 2nd occ: 102 Cannot be blank
6. Segment Type – NAD
Position Field Length Entered Remarks Validation 1 – 5 5 NAD Segment Type Cannot be blank 6 – 8 3 SE Employer Code Cannot be blank 9 – 20 12 * Payer’s ID No. Ensure that this no. is a valid no.
For example, if the Payer’s ID Type is ROB, then this no. must be a valid ROB no. (refer to no. 4, segment type RFF, qualifier AWM, position 9-10) Cannot be blank
50 – 79 30 * Name of authorized person 225 – 254 30 * Designation of authorized person 260 – 294 35 * Name of Employer – line 1 Cannot be blank 295 – 329 35 * Name of Employer – line 2 330 – 389 60 * Email of authorized person 390 – 419 30 * Name of Division/Branch
7. Segment Type – COM
Position Field Length Entered Remarks Validation 1 – 5 5 COM Segment Type Cannot be blank 6 – 25 20 * Telephone Number
4b.2 Details 8. Segment Type – LIN
Position Field Length Entered Remarks Validation 1 – 5 5 LIN Segment Type Cannot be blank 6 – 9 4 * Occurrence of Employees –
Position Field Length Entered Remarks Validation 1 – 5 5 RFF Segment Type Cannot be blank 6 – 8 3 1st occ: AWJ
2nd occ: AWM 3rd occ: AYA
1st occ: Rec type 2nd occ: Payee's ID type 3rd occ: OHQ Status
Cannot be blank
9 – 11 3 1st occ: 1
1st occ: Detail Note: 1st occ till 3rd occ Cannot be blank It can be blank only when applicable, e.g. the 3rd occ.
2nd occ: * 2nd occ: 1=NRIC, 2=FIN, 3=Immigration File Ref No, 4=Work Permit No, 5=Malaysian I/C, 6=Passport No
Cannot be blank.
3rd occ: *
3rd occ: Y=Company who is enjoying OHQ status, N=Company who is not enjoying OHQ status Blank=Not applicable
Note:- 3rd occ: If 3rd occ is not blank, then you must ensure that (a) Home leave passage (refer to no. 11, segment type
MOA, qualifier 505, position 9-19) is not equal to zero. AND At least one of the followings is not equal to 0 (refer to no. 12, segment type QTY, qualifier 301, 302 and 303, respectively for (a), (b) and (c), position 9-11) (a) Home leave for self (b) Home leave for wife (c) Home leave for children
10. Segment Type – NAD
Position Field Length Entered Remarks Validation 1 – 5 5 NAD Segment Type Cannot be blank 6 – 8 3 PE Employee Code Cannot be blank 9 – 20 12 * Payee’s ID No. Must be a valid Payee’s ID No. (refer to no. 9, segment
type RFF, qualifier AWM, position 9-11) For example, if this Payee’s ID type is NRIC, then the
50 – 79 30 * Address for Place of Residence – line 1 Note:- Address If address is not blank, then you must ensure that (a) Occupation from date (refer to no. 13, segment type
DTM, qualifier 600, position 9-16) is not blank. (b) Occupation to date (refer to no. 13, segment type
DTM, qualifier 601, position 9-16) is not blank. (c) Annual rent/rent paid by employer (refer to no. 11,
segment type MOA, qualifier 501, position 9-19) is not equal to zero.
(d) Value of place of residence (refer to no. 11, segment type MOA, qualifier 500, position 9-19) is not equal to zero.
Note : No. of days (refer to no. 12, segment type QTY, qualifier 300, position 9-11) is not linked to Address for Place of Residence, i.e. No. of days can be zero if Address for Place of Residence is not blank.
85 – 114 30 * Address for Place of Residence – line 2 120 – 149 30 * Address for Place of Residence – line 3 225 – 259 35 * Payee’s Name – line 1 Cannot be blank 260 – 294 35 * Payee’s Name – line 2 295 – 304 10 * Payee’s Name – line 3
11. Segment Type – MOA
Position Field Length Entered Remarks Validation 1 – 5 5 MOA Segment Type Cannot be blank 6 – 8 3 1st occ: 500
1st occ: Value of place of residence 2nd occ: Annual rent/rent paid by employer 3rd occ: Rent paid by employee 4th occ: Total value of furniture, etc 5th occ: Total value of hotel accommodation 6th occ: Home leave passage 7th occ: Interest payment made by employer 8th occ: Life insurance premium paid by employer
9th occ Fee/subsidized holiday 10th occ Education expenses including tutor 11th occ: Reward for long service 12th occ: Entrance/transfer fee for club 13th occ: Gain from asset 14th occ: Full cost of vehicle 15th occ: Car benefit 16th occ: Total value of benefits-in-kind 17th occ: Other benefits 18th occ: 2% Basic salary
9 – 19 11 1st occ: * 1st occ: Value of place of residence Note:- 1stocc till 18th occ: Allow input of 7 bytes and 2 decimals, with a separate byte for negative sign. No commas allowed. Format: S9(7)v99 e.g. 1234567.12, for positive and -1234567.12 for negative. Note:-1st occ: If 1st occ is not equal to zero, then you must ensure that (a) Address for Place of Residence (refer to no. 10,
segment type NAD, position 50-79) is not blank.
2nd occ: * 2nd occ: Annual rent/rent paid by employer
Note:- 2nd occ: If 2nd occ is not equal to zero, then you must ensure that (a) Address for Place of Residence (refer to no. 10,
segment type NAD, position 50-79) is not blank. 3th occ: * 3rd occ: Rent paid by employee
4th occ: * 4th occ: Total value of furniture, etc
Note:- 4th occ: MOA 503=Sum of MOA 517 to 534
5th occ: * 5th occ: Total value of hotel accomodation
Note:- 5th occ: MOA 504 = Sum of MOA 535 to MOA 539
6th occ: * 6th occ: Home leave passage
Note:- 6th occ: If 6th occ is not equal to zero, then you must ensure that (a) OHQ Status (refer to no. 9, segment type RFF,
Note:- 18th occ: If 2% of the Basic Salary is not equal to zero, then Value of Hotel Accommodation for either self, wife or children (refer to no. 14, segment type MOA, qualifiers 535 – 538, position 9 -17 and no. 15, segment QTY, qualifiers 321-328, position 9-11) cannot be equal to zero.
1st occ: No of days 2nd occ: Home leave for self 3rd occ: Home leave for wife 4th occ: Home leave for children 5th occ: No of employees sharing the Quarter
Cannot be blank
9 – 11 3 1st occ: * 1st occ: No of days – numeric only
Note:- 1st occ - The maximum length is 3 bytes. - No negative is allowed - 1st occ cannot exceed 366 Note : No. of days is not linked to Address for Place of Residence (refer to no. 10, segment type NAD, position 50-79).
2nd occ: * 2nd occ: Home leave for self – numeric only Note:- 2nd occ, 3rd occ, 4th occ, 5th occ: - The maximum length is 2 bytes. - No negative is allowed. If 2nd occ, 3rd occ, or 4th occ is not equal to zero, then you must ensure that (a) OHQ Status (refer to no. 9, segment type RFF,
qualifier AYA, position 9-11) is not blank.
3rd occ: * 3rd occ: Home leave for wife – numeric only
4th occ: * 4th occ: Home leave for children – numeric only
5th occ: * 5th occ: No of employees sharing the Quarter Note:- 5th occ: If 5th occ is not equal to zero, then ensure that: (a) The Value of Place of Residence (refer to no. 11,
segment type MOA, qualifier 500, position 9-19) is divided by the number of employees sharing
(b) Total value of furniture (refer to no. 11, segment type MOA, qualifier 503, position 9-19) is divided by the number of employees sharing
Position Field Length Entered Remarks Validation 1 – 5 5 DTM Segment Type Cannot be blank 6 – 8 3 1st occ: 600
2nd occ: 601 1st occ: Occupation from date 2nd occ: Occupation to date
Cannot be blank
9 – 16 8 1st occ: * 1st occ: Occupation from date Note:- Date format must be in CCYYMMDD Must be a valid date. Note:- 1st occ, 2nd occ: - The date must be within Basis Year. - To Date must be strictly later than From Date - If From Date is declared, then To Date cannot be blank, and vice-versa.
2nd occ: * 2nd occ: Occupation to date - If both From Date and To Date are declared, then you must ensure that (a) Address for Place of Residence (refer to no. 10,
segment type NAD, position 50-79) is not blank.
17-19 3 102 Date code
14. Segment Type – MOA
Position Field Length Entered Remarks Validation 1 – 5 5 MOA Segment Type Cannot be blank 6 – 8 3 1st occ: 517
1st occ: Value of hard/ soft furniture 2nd occ: Value of refrigerator 3rd occ: Value of video recorder 4th occ: Value of washing machine/ dryer/ dish washer 5th occ: Value of air conditioner 6th occ: Value of TV, radio, amplifier, hi-fi, electric guitar 7th occ: Value of computer and organ 8th occ: Value of swimming pool 9th occ: Actual amount paid for public utilities
10th occ Actual amount paid for telephone 11th occ: Actual amount paid for pager 12th occ: Full cost of suitcase 13th occ: Full cost of golf bag & accessories 14th occ: Full cost of camera 15th occ: Actual amount paid for servant 16th occ: Driver wages 17th occ: Gardener wages 18th occ: Value for other benefits-in-kind 19th occ: Value for self/ wife/ child > 20 20th occ: Value for child 8-20 21st occ: Value for child 3-7 22nd occ: Value for child < 3
9 – 17 9 1st occ: * 1st occ: Value of hard/ soft furniture
Note:- 1st occ till 22th occ: Allow input of 5 bytes and 2 decimals, excluding a separate byte for negative sign. No commas allowed. Format: S9(5)v99 e.g.: 12345.12, if positive -12345.12, if negative.
2nd occ: Value of refrigerator
3rd occ: Value of video recorder
4th occ: Value of washing machine/ dryer/ dish washer
5th occ: Value of air conditioner
6th occ: Value of TV, radio, amplifier, hi-fi, electric guitar
(b) No of day child 3-7 (refer to no. 15, segment type QTY, qualifier 326, position 9-11) is not equal to zero.
22nd occ: Value for child < 3
Note: 22nd occ: If 22nd occ is not equal to zero then you must ensure that (a) No of person child < 3 (refer to no. 15, segment type
QTY, qualifier 327, position 9-11) is not equal to zero.
(b) No of day child < 3 (refer to no. 15, segment type QTY, qualifier 328, position 9-11) is not equal to zero.
If Value of Hotel Accommodation (MOA 535-538, QTY 321-328) for either self, wife or children is not equal to zero, then 2% of Basic Salary (MOA 539) cannot be equal to zero.
15. Segment Type – QTY
Position Field Length Entered Remarks Validation 1 – 5 5 QTY Segment Type Cannot be blank 6 – 8 3 1st occ: 304
17th occ: Swimming pool 18th occ: No. of person (self/ wife/ child > 20) 19th occ: No. of day (self/ wife/ child > 20) 20th occ: No. of person (child 8-20) 21st occ: No. of day (child 8-20) 22nd occ: No. of person (child 3-7) 23rd occ: No. of day (child 3-7) 24th occ: No. of person (child < 3) 25th occ: No. of day (child < 3)
9 – 11 3 1st occ: * 1st occ: Refrigerator
Note : 1st occ till 18th occ, 20th occ, 22nd occ and 24th occ - To be declared in terms of No. of units. - The maximum length is 1 byte. - No decimal and negative is allowed. Note : 19th occ, 21st occ, 23rd occ and 25th occ
- To be declared in terms of No. of days - Value declared cannot exceed 366. - The maximum length is 3 bytes. - If you need to have negative figure, then the maximum length is 4 bytes.
e.g. 365, if positive or –366, if negative Note : 1st occ to 17th occ - 1st to 17th occ must be equal to zero if No. of Days
(refer to no. 12, segment type QTY, qualifier 300, position 9-11) is equal to zero.
Note:- 18th occ and 19th occ: If 18th occ is not equal to zero, then you must ensure that 19th is not equal to zero, and vice-versa. Consequently, if both of them are not equal to zero, Value for self/ wife/ child > 20 (refer to no.14, segment type MOA, qualifier 535, position 9-17) cannot be equal to zero.
19th occ: No. of day (self/ wife/ child > 20)
20th occ: No. of person (child 8-20)
Note:- 20th occ and 21st occ: If 20th occ is not equal to zero, then you must ensure that 21st is not equal to zero, and vice-versa. Consequently, if both of them are not equal to zero, Value for child 8-20 (refer to no.14, segment type MOA, qualifier 536, position 9-17) cannot be equal to zero.
Note:- 22nd occ and 23rd occ: If 22nd occ is not equal to zero, then you must ensure that 23rd is not equal to zero, and vice-versa. Consequently, if both of them are not equal to zero, Value for child 3-7 (refer to no.14, segment type MOA, qualifier 537, position 9-17) cannot be equal to zero.
23rd occ: No. of day (child 3-7)
24th occ: No. of person (child < 3)
Note:- 24th occ and 25th occ: If 24th occ is not equal to zero, then you must ensure that 25th is not equal to zero, and vice-versa. Consequently, if both of them are not equal to zero, Value for child < 3 (refer to no.14, segment type MOA, qualifier 538, position 9-17) cannot be equal to zero.
25th occ: No. of day (child < 3)
4b.3 Security Result
16. Segment Type – RES
Position Field Length Entered Remarks Validation 1 – 5 5 RES Segment Type Cannot be blank 6 – 7 2 ZZ Security Identifier Cannot be blank
5a. Overview Structure of A8B Basically the file structure consists of the following segments :- NOTE : * : If it is not applicable, just specify the Segment and put the value as 0. E.g. Gross Amt Not Qualify for Tax Exempt MOA 3020 ** : If it is not applicable, just specify the Segment and leave the value as blank. E.g. Date of Birth DTM 329 ID Type of Company giving the stock RFF AWR Levels Segment Max.
Repeat Status Description
Header UNB 1 Mandatory Message Title UNH 1 Mandatory Message Header UNH BGM 1 Mandatory Beginning of Message RFF 5 Mandatory Header Information – Indicators DTM 2 Mandatory Header Information - Dates NAD 1 Mandatory Employer’s Information COM 1 Mandatory Employer’s Contact No. Details (max. = 9999)
LIN 1 Mandatory Line No. denoting the occurrence of Employee
RFF 4 Mandatory Details Information – Indicators NAD 1 Mandatory Employee’s Information DTM 1 Optional ** Details Information – Date Of Birth GIS 1 Mandatory 1st Sub Detail General Indicator LIN 1 Mandatory Line No. denoting the
Occurrence of the Stock Details in Section A (ESOP) Section A (min = 0,
RFF 3 Mandatory ** Details Information – Indicators
max = 6) NAD 1 Mandatory Employee’s Information MOA 5 Mandatory * Monetary Amounts DTM 2 Mandatory Details Information – Dates QTY 1 Mandatory Details Information - Quantity MOA 4 Mandatory * Monetary Amounts GIS 1 Mandatory 2nd Sub Detail General Indicator
5b. Detail Structure of A8B This section will be used to generate the A8B (message type is IRESOP) interface structure. Note: The following sequence has to be coded accordingly. Unspecified position should be filled with spaces. All amount fields are left-aligned. Symbol Used: * represents user defined. occ refers to occurrence E.g. 1st occ means first occurrence 2nd occ means second occurrence
5b.1 Header 1. Segment Type – UNB
Position Field Length Entered Remarks Validation 1 – 5 5 UNB Segment Type Cannot be blank 157 – 162 6 IRA8B Application Reference Cannot be blank
2. Segment Type – UNH
Position Field Length Entered Remarks Validation 1 – 5 5 UNH Segment Type Cannot be blank 20 – 25 6 IRESOP Message Type Cannot be blank 26 – 28 3 011 Message Version Number Cannot be blank
3. Segment Type – BGM
Position Field Length Entered Remarks Validation 1 – 5 5 BGM Segment Type Cannot be blank 6 – 8 3 938 Document Code Cannot be blank
Position Field Length Entered Remarks Validation 1 – 5 5 RFF Segment Type Cannot be blank 6 – 8 3 1st occ: AWH 1st occ: Record Type Cannot be blank 2nd occ: AWI 2nd occ: Source Cannot be blank 3th occ: AWJ 3th occ: Type of Payment Cannot be blank
4th occ: AWK 4th occ: Payer’s ID Type Cannot be blank 5th occ: AWL 5th occ: Record Indicator Cannot be blank 9 – 11 2 1st occ: 0
Position Field Length Entered Remarks Validation 1 – 5 5 DTM Segment Type Cannot be blank 6 – 8 3 1st occ: 441 1st occ: Basis Year Cannot be blank 2nd occ: 416 2nd occ: Batch Date Cannot be blank 9 – 16 4 1st occ: *
1st occ: Basis Year (CCYY e.g. 2006)
Basis Year: 4 years, inclusive of 1 current & 1 advance. For example, if the system date is 2007, then possible basis year that you can enter is 2004, 2005, 2006 or 2007 Cannot be blank
8 2nd occ: * 2nd occ: Date of Creation (CCYYMMDD e.g. 20061231)
Date of Creation cannot be greater than the system date, i.e. it cannot be a future date. Cannot be blank
17 – 19 3 1st occ: 602 Date Code = CCYY Cannot be blank 2nd occ: 102 Date Code = CCYYMMDD Cannot be blank
6. Segment Type – NAD
Position Field Length Entered Remarks Validation 1 – 5 5 NAD Segment Type Cannot be blank 6 – 8 3 SE Employer Code Cannot be blank 9 – 20 12 * Payer’s ID No. Ensure that this no. is a valid no.
For example, if the Payer’s ID Type is ROB then this no. must be a valid ROB no. (refer to no. 4, segment type RFF, qualifier AWK, position 9-10) Cannot be blank
50 – 79 30 * Name of Authorized Person 225 – 254 30 * Designation of Authorized Person 260 – 294 35 * Name of Employer – line 1 Cannot be blank 295 – 319 25 * Name of Employer – line 2 330 – 389 60 * Email of authorized person 390 – 419 30 * Name of Division/Branch
7. Segment Type – COM
Position Field Length Entered Remarks Validation 1 – 5 5 COM Segment Type Cannot be blank 6 – 25 20 * Telephone Number
5b.2 Details 8. Segment Type – LIN
Position Field Length Entered Remarks Validation 1 – 5 5 LIN Segment Type Cannot be blank 6 – 9 4 * Occurrence of Employees
numeric only 1 - 9999 Cannot be blank
12 – 14 3 LN1 Detail Group 1 Identifier Cannot be blank
Position Field Length Entered Remarks Validation 1 – 5 5 NAD Segment Type Cannot be blank 6 – 8 3 PE Employee Code Cannot be blank 9 – 20 12 * Payee’s ID No. Must be a valid Payee’s ID No. (refer to no. 9, segment
type RFF, qualifier AWN, position 9-11) For example, if this Payee’s ID Type is NRIC, then the no. must be a valid NRIC no. Cannot be blank
225 – 259 35 * Payee’s Name – line 1 Cannot be blank 260 – 294 35 * Payee’s Name – line 2 295 – 304 10 * Payee’s Name – line 3
11. Segment Type – DTM (Optional)
Position Field Length Entered Remarks Validation 1 – 5 5 DTM Segment Type 6 – 8 3 329 Document Code 9 – 16 8 * Date of Birth (DOB) (CCYYMMDD e.g. 19971231) Date of Birth cannot be greater than the system date, i.e.
it cannot be a future date. Date of Birth cannot be earlier than 01 Jan 1900.
44 – 46 3 102 Date Code 12. Segment Type – GIS
Position Field Length Entered Remarks Validation 1 – 5 5 GIS Segment Type Cannot be blank 6 – 10 5 ESOP Stock Type Identifier (ie. Section A Stocks) Cannot be blank
Position Field Length Entered Remarks Validation 1 – 5 5 LIN Segment Type Cannot be blank 6 – 8 3 * Occurrence of Section A - Stock Option Details
Numeric only 1 – 6 Cannot be blank
12 – 14 3 LN2 Detail Group 2 Identifier Cannot be blank 14. Segment Type – RFF
Position Field Length Entered Remarks Validation 1 – 5 5 RFF Segment Type Cannot be blank 6 – 8 3 1st occ: AWQ
2nd occ: AWR 3rd occ: AWA
Stock Option Type ID Type of Company giving the Stock Type of plan granted
Cannot be blank
9 – 13 5 1st occ: *
ESOP Cannot be blank
2nd occ: * ID Type – alphanumeric only
The maximum length is 1 byte.
3rd occ: * ESOP = For ESOP ESOW = For ESOW
Cannot be blank
15. Segment Type – NAD
Position Field Length Entered Remarks Validation 1 – 5 5 NAD Segment Type Cannot be blank 6 – 8 3 R1 Stock Option Code Cannot be blank 9 – 20 12 * ID Number of Company which granted the
ESOP/ESOW Plans The maximum length is 12 bytes. Cannot be blank.
50 – 69 20 * Name of the Company giving the Stock Option – Line 1 Cannot be blank 85 – 104 20 * Name of the Company giving the Stock Option – Line 2
1st occ: Exercise Price of Stock Option 2nd occ: Market Value at Time of Ex. of Stock Option 3rd occ: Gross Amount NOT Qualifying for Tax Exempt 4th occ: Gross Amount of Stock Option Gains 5th occ: Open Market Value Per Share at the Date of
Grant of ESOP/ESOW Plan
Cannot be blank
9 – 19 11 1st occ: * Exercise Price of Stock Option Note : 1st occ, 2nd occ and 5th occ Allow input of 3 bytes and 5 decimals. No commas allowed. No negative amount allowed. Format : 9(3)v99999 e.g. 123.12345 Note: 3rd occ and 4th occ Allow input of 7 bytes and 2 decimals, excluding a separate byte for negative sign. No commas are allowed. If negative value is required, the number of bytes allowed before decimal point is 8. Format : S9(7)v99 e.g. 1234567.12, if positive -1234567.12, if negative
2nd occ: * Market Value at Time of Ex. of Stock Option Note : 2nd occ 2nd occ cannot be equal to zero
3rd occ: * Gross Amount NOT Qualifying for Tax Exempt Note : 3rd occ MOA 302 = (MOA 301 - MOA 300) x QTY 500 i.e. 3rd occ = (2nd occ - 1st occ) x QTY 500 [QTY 500 is No. of Shares Acquired] Drop all the decimals that come after the 2nd decimal.
4th occ: * Gross Amount of Stock Option Gains Note : 4th occ MOA 303 = MOA 302 i.e. 4th occ = 3rd occ Drop all the decimals that comes after the 2nd decimal.
5th occ:* Market Value at Time of Stock Option Grant
17. Segment Type – DTM
Position Field Length Entered Remarks Validation 1 – 5 5 DTM Segment Type Cannot be blank 6 – 8 3 1st occ: 400
2nd occ: 401 1st occ: Date of Exercise of Stock Option 2nd occ: Date of Grant of ESOP/ESOW Plan
Cannot be blank
9 – 16 8 1st occ: * Date of Exercise of Stock Option
Note: 1st occ, 2nd occ: - Date format must be in CCYYMMDD . - Date of Exercise of Stock Option (1st occ) must be later than or equal to the Date of Grant of ESOP/ESOW Plan (2nd occ). - Cannot be blank Note: 1st occ: The date must be within Basis Year. Must not be a future date, i.e. cannot be later than the system date.
2nd occ: * Date of Grant of ESOP/ESOW Plan Note: 2nd occ: The year of 2nd occ (i.e. CCYY) must be less than or equal to the Basis Year. Must not be a future date, i.e. cannot be later than the system date.
Position Field Length Entered Remarks Validation 1 – 5 5 QTY Segment Type Cannot be blank 6 – 8 3 500 Document Code Cannot be blank 9 – 16 8 * No. of Shares Acquired The maximum length is 7 bytes (i.e. max = 9,999,999),
excluding a separate byte for negative sign. If you need to have negative figure, then the maximum length is 8 bytes. No commas allowed. Format: S9(7) No. of Shares Acquired cannot be equal to zero.
19. Segment Type – MOA
Position Field Length Entered Remarks Validation 1 – 5 5 MOA Segment Type Cannot be blank 6 – 8 3 1st occ: 304
2nd occ: 305 3rd occ: 351 4th occ: 352
1st occ: Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted before 2003 – S(10)(1)(g)
2nd occ: Total Gross Amount of Stock Option Gains
from ESOP/ESOW Plans for ESOP granted before 2003 - S 10(1)(g)
3rd occ: Total Gross Amount NOT Qualifying for Tax
Exempt for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
4th occ: Total Gross Amount of Stock Option Gains
from ESOP/ESOW Plans for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
Cannot be blank Note : 1st occ to 4th occ Allow input of 8 bytes and 2 decimals, excluding a separate byte for negative sign. No commas allowed. Format : S9(8)v99 e.g. 12345678.12, for positive and -12345678.12, for negative. Important : The maximum Gross amount that can be declared per employee per batch is $99,999,999.99 Any amount exceeding this value should be declared in the Amendment batches.
9 – 20 12 1st occ: * Total Gross Amount NOT Qualifying for Tax Exempt For ESOP granted before 2003 – S(10)(1)(g)
Note : 1st occ MOA 304 = Sum of all MOA 302 [i.e. Sum of Gross Amt Not Qualifying for Tax Exempt] that satisfies the following: Type of Plan Granted (refer to no. 14, segment type RFF, qualifier AWA, position 9-13) is equal to ESOP and the Date of Grant of ESOP/ESOW (refer to no. 17, segment type DTM, qualifier 401, position 9-16) is before 01/01/2003
2nd occ: * Total Gross Amount of Stock Option Gains from ESOP/ESOW Plans for ESOP granted before 2003 - S 10(1)(g)
3rd occ: * Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
Note: 3rd occ MOA 351 = Sum of all MOA 302 [i.e. Sum of Gross Amt Not Qualifying for Tax Exempt] that satisfies the following: (a) Type of Plan Granted (refer to no. 14, segment type
RFF, qualifier AWA, position 9-13) is equal to ESOP and the Date of Grant of ESOP/ESOW (refer to no. 17, segment type DTM, qualifier 401, position 9-16) is on or after 01/01/2003
OR (b) Type of Plan Granted (refer to no. 14, segment type
RFF, qualifier AWA, position 9-13) is equal to ESOW, regardless of the Date of Grant of ESOP/ESOW
4th occ: * Total Gross Amount of Stock Option Gains
from ESOP / ESOW Plans for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
Position Field Length Entered Remarks Validation 1 – 5 5 GIS Segment Type Cannot be blank 6 – 10 5 EESOP Stock Type Identifier (i.e. Section B Stocks) Cannot be blank
Position Field Length Entered Remarks Validation 1 – 5 5 LIN Segment Type Cannot be blank 6 – 8 3 * Occurrence of Section B - Stock Option Details
Numeric only 1 – 6 Cannot be blank
12 – 14 3 LN3 Detail Group 3 Identifier Cannot be blank 22. Segment Type – RFF
Position Field Length Entered Remarks Validation 1 – 5 5 RFF Segment Type Cannot be blank 6 – 8 3 1st occ: AWS
2nd occ: AWT 3rd occ: AWF
Stock Option Type ID Type of Company giving the Stock Type of plan granted
Cannot be blank
9 – 13 5 1st occ: *
EESOP Cannot be blank
2nd occ: * ID Type – alphanumeric only The maximum length is 1 byte.
3rd occ: * ESOP = For ESOP ESOW = For ESOW
Cannot be blank
23. Segment Type – NAD
Position Field Length Entered Remarks Validation 1 – 5 5 NAD Segment Type Cannot be blank 6 – 8 3 R2 Stock Option Code Cannot be blank 9 – 20 12 * ID Number of Company which granted the
ESOP/ESOW Plans The maximum length is 12 bytes. Cannot be blank.
50 – 69 20 * Name of the Company giving the Stock Option – Line 1 Cannot be blank 85 – 104 20 * Name of the Company giving the Stock Option – Line 2
1st occ: Exercise Price of Stock Option 2nd occ: Market Value at Time of Stock Option Grant 3rd occ: Market Value at Time of Ex. Of Stock Option 4th occ: Gross Amount Qualifying for Income Tax
Exempt under EESOP 5th occ: Gross Amount NOT Qualifying for Tax Exempt 6th occ: Gross Amount of Stock Option Gains
Cannot be blank
9 – 19 11 1st occ: * Exercise Price of Stock Option Note : 1st occ to 3rd occ Allow input of 3 bytes and 5 decimals. No commas allowed. No negative amount allowed. Format : 9(3)v99999 e.g. 123.12345 Note : 4th occ to 6th occ Allow input of 7 bytes and 2 decimals, excluding a separate byte for negative sign. No commas are allowed. If negative value is required, the number of bytes allowed before decimal point is 8. Format : S9(7)v99 e.g. 1234567.12, if positive and -1234567.12, if negative.
2nd occ: * Market Value at Time of Stock Option Grant Note : 2nd occ 2nd occ cannot be equal to zero
3rd occ: * Market Value at Time of Ex. Of Stock Option Note : 3rd occ 3rd occ cannot be equal to zero
4th occ: * Gross Amount Qualifying for Tax Exempt under EESOP
Note : 4th occ MOA 314 = (MOA 313 - MOA 312) x QTY 510 i.e. 4th occ = (3rd occ - 2nd occ) x QTY 510
[QTY 510 is No. of Shares Acquired] Drop all the decimals that comes after the 2nd decimal. 4th occ can accept negative amount in Original batches.
5th occ: * Gross Amount NOT Qualifying for Tax Exempt Note : 5th occ MOA 315 = (MOA 312 - MOA 311) x QTY 510 i.e. 5th occ = (2nd occ - 1st occ) x QTY 510 [QTY 510 is No. of Shares Acquired] Drop all the decimals that comes after the 2nd decimal. 5th occ can accept negative amount in Original batches.
6th occ: * Gross Amount of Stock Option Gains Note : 6th occ MOA 316 = MOA 314 + MOA 315 i.e. 6th occ = 4th occ = 5th occ Drop all the decimals that comes after the 2nd decimal.
25. Segment Type – DTM
Position Field Length Entered Remarks Validation 1 – 5 5 DTM Segment Type Cannot be blank 6 – 8 3 1st occ: 410
2nd occ: 411 1st occ: Date of Stock Option Granted 2nd occ: Date of Exercise of Stock Option
Cannot be blank
9 – 16 8 1st occ: *
Date of Stock Option Granted
Note : 1st occ to 2nd occ - Date format must be in CCYYMMDD . - Date of Exercise of Stock Option (2nd occ) must be later than or equal to the Date of Stock Option Granted (1st occ).
- Cannot be blank Note : 1st occ The date must be on or after 01-June-2000.
2nd occ: * Date of Exercise of Stock Option Note : 2nd occ The date must be within Basis Year.
44 – 46 3 1st occ: 102 2nd occ: 102
Date code Date code
26. Segment Type – QTY
Position Field Length Entered Remarks Validation 1 – 5 5 QTY Segment Type Cannot be blank 6 – 8 3 510 Document Code Cannot be blank 9 – 16 8 * No. of Shares Acquired The maximum length is 7 bytes (i.e. max = 9,999,999),
excluding a separate byte for negative sign. If you need to have negative figure, then the maximum length is 8 bytes. No commas allowed. Format: S9(7) No. of Shares Acquired cannot be equal to zero.
27. Segment Type – MOA
Position Field Length Entered Remarks Validation 1 – 5 5 MOA Segment Type Cannot be blank 6 – 8 3 1st occ: 317
2nd occ: 318 3rd occ: 319
1st occ: Total Gross Amount Qualifying for Tax Exempt under EESOP for ESOP granted before 2003 – S 10(1)(g)
2nd occ: Total Gross Amount NOT Qualifying for Tax
Exempt for ESOP granted before 2003 – S 10(1)(g)
3rd occ: Total Gross Amount of Stock Option Gains
from ESOP/ESOW Plans for ESOP granted before 2003 – S 10(1)(g)
Cannot be blank Note : 1st occ to 6th occ Allow input of 8 bytes and 2 decimals, excluding a separate byte for negative sign. No commas allowed. Format : S9(8)v99 e.g. 12345678.12, for positive and -12345678.12, for negative.
4th occ: Total Gross Amount Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
5th occ: Total Gross Amount NOT Qualifying for Tax
Exempt for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
6th occ: Total Gross Amount of Stock Option Gains
from ESOP/ESOW Plans for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
Important : The maximum Gross amount that can be declared per employee per batch is $99,999,999.99 Any amount exceeding this value should be declared in the Amendment batches.
9 – 20 12 1st occ: * Total Gross Amount Qualifying for Tax Exempt under EESOP for ESOP granted before 2003 – S 10(1)(g)
Note : 1st occ MOA 317 = Sum of all MOA 314 [i.e. Sum of Gross Amt Qualifying for Tax Exempt] that satisfies the following: Type of Plan Granted (refer to no. 22, segment type RFF, qualifier AWF, position 9-13) is equal to ESOP and the Date of Grant of ESOP/ESOW (refer to no. 25, segment type DTM, qualifier 410, position 9-16) is before 01/01/2003 1st occ can accept negative amount in Original batches.
2nd occ: * Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted before 2003 – S 10(1)(g)
Note : 2nd occ MOA 318 = Sum of all MOA 315 [i.e. Sum of Gross Amt NOT Qualifying for Tax Exempt] that satisfies the following: Type of Plan Granted (refer to no. 22, segment type RFF, qualifier AWF, position 9-13) is equal to ESOP and the Date of Grant of ESOP/ESOW (refer to no. 25, segment type DTM, qualifier 410, position 9-16) is before 01/01/2003 2nd occ can accept negative amount in Original batches.
3rd occ: * Total Gross Amount of Stock Option Gains from ESOP/ESOW Plans for ESOP granted before 2003 – S 10(1)(g)
4th occ: * Total Gross Amount Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
Note: 4th occ MOA 353 = Sum of all MOA 314 [i.e. Sum of Gross Amt Qualifying for Tax Exempt] that satisfies the following: (a) Type of Plan Granted (refer to no. 22, segment type
RFF, qualifier AWF, position 9-13) is equal to ESOP and the Date of Grant of ESOP/ESOW (refer to no. 25, segment type DTM, qualifier 410, position 9-16) is on or after 01/01/2003
OR (b) Type of Plan Granted (refer to no. 22, segment type
RFF, qualifier AWF, position 9-13) is equal to ESOW, regardless of the Date of Grant of ESOP/ESOW
4th occ can accept negative amount in Original batches.
5th occ: * Total Gross Amount NOT Qualifying for Tax Exempt for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
Note : 5th occ MOA 354 = Sum of all MOA 315 [i.e. Sum of Gross Amt NOT Qualifying for Tax Exempt] that satisfies the following: (a) Type of Plan Granted (refer to no. 22, segment type
RFF, qualifier AWF, position 9-13) is equal to ESOP and the Date of Grant of ESOP/ESOW (refer to no. 25, segment type DTM, qualifier 410, position 9-16) is on or after 01/01/2003
OR (b) Type of Plan Granted (refer to no. 22, segment type
RFF, qualifier AWF, position 9-13) is equal to ESOW, regardless of the Date of Grant of ESOP/ESOW
5th occ can accept negative amount in Original batches.
6th occ: * Total Gross Amount of Stock Option Gains from ESOP/ESOW Plans for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
Position Field Length Entered Remarks Validation 1 – 5 5 GIS Segment Type Cannot be blank 6 – 10 5 CSOP Stock Type Identifier (i.e. Section C Stocks) Cannot be blank
5b.5 Details 29. Segment Type – LIN
Position Field Length Entered Remarks Validation 1 – 5 5 LIN Segment Type Cannot be blank 6 – 8 3 * Occurrence of Section C - Stock Option Details
Numeric only 1 – 6 Cannot be blank
12 – 14 3 LN4 Detail Group 4 Identifier Cannot be blank 30. Segment Type – RFF
Position Field Length Entered Remarks Validation 1 – 5 5 RFF Segment Type Cannot be blank 6 – 8 3 1st occ: AWU
2nd occ: AWV 3rd occ: AWG
Stock Option Type ID Type of Company giving the Stock Type of plan granted
Cannot be blank
9 – 13 5 1st occ:* CSOP Cannot be blank
2nd occ:* ID Type – alphanumeric only The maximum length is 1 byte.
3rd occ: * ESOP = For ESOP ESOW = For ESOW
Cannot be blank
31. Segment Type – NAD
Position Field Length Entered Remarks Validation 1 – 5 5 NAD Segment Type Cannot be blank 6 – 8 3 R3 Stock Option Code Cannot be blank
1st occ: Exercise Price of Stock Option 2nd occ: Market Value at Time of Stock Option Grant 3rd occ: Market Value at Time of Ex. Of Stock Option 4th occ: Gross Amount Qualifying for Income Tax
Exempt under CSOP 5th occ: Gross Amount NOT Qualifying for Tax Exempt 6th occ: Gross Amount of Stock Option Gains
Cannot be blank
9 –19 11 1st occ: * Exercise Price of Stock Option Note : 1st occ to 3rd occ Allow input of 3 bytes and 5 decimals. No commas allowed. No negative amount allowed. Format : 9(3)v99999 e.g. 123.12345 Note : 4th occ to 6th occ Allow input of 7 bytes and 2 decimals, excluding a separate byte for negative sign. No commas are allowed. If negative value is required, the number of bytes allowed before decimal point is 8. Format : S9(7)v99 e.g. 1234567.12, if positive and -1234567.12, if negative.
2nd occ: * Market Value at Time of Stock Option Grant Note : 2nd occ 2nd occ cannot be equal to zero
3rd occ: * Market Value at Time of Ex. Of Stock Option Note : 3rd occ 3rd occ cannot be equal to zero
4th occ: * Gross Amount Qualifying for Tax Exempt under CSOP Note : 4th occ MOA 334 = (MOA 333 - MOA 332) x QTY 520 i.e. 4th occ = (3rd occ - 2nd occ) x QTY 520 [QTY 520 is No. of Shares Acquired] Drop all the decimals that comes after the 2nd decimal. 4th occ can accept negative amount in Original batches.
5th occ: * Gross Amount NOT Qualifying for Tax Exempt Note : 5th occ MOA 335 = (MOA 332 - MOA 331) x QTY 520 i.e. 5th occ = (2nd occ - 1st occ) x QTY 520 [QTY 520 No. of Shares Acquired] Drop all the decimals that comes after the 2nd decimal. 5th occ can accept negative amount in Original batches.
6th occ: * Gross Amount of Stock Option Gains Note : 6th occ MOA 336 = MOA 334 + MOA 335 i.e. 6th occ = 4th occ + 5th occ Drop all the decimals that comes after the 2nd decimal.
33. Segment Type – DTM
Position Field Length Entered Remarks Validation 1 – 5 5 DTM Segment Type Cannot be blank 6 – 8 3 1st occ: 420
2nd occ: 421 1st occ: Date of Stock Option Granted 2nd occ: Date of Exercise of Stock Option
Cannot be blank
9 – 16 8 1st occ: *
Date of Stock Option Granted
Note : 1st occ to 2nd occ - Date format must be in CCYYMMDD . - Date of Exercise of Stock Option (2nd occ) must be later than or equal to the Date of Stock Option Granted (1st occ).
- Cannot be blank Note : 1st occ The date must be on or after 01-April-2001.
2nd occ: * Date of Exercise of Stock Option
Note : 2nd occ The date must be within Basis Year.
44 – 46 3 1st occ: 102 2nd occ: 102
Date code Date code
34. Segment Type – QTY
Position Field Length Entered Remarks Validation 1 – 5 5 QTY Segment Type Cannot be blank 6 – 8 3 520 Document Code Cannot be blank 9 – 16 8 * No. of Shares Acquired The maximum length is 7 bytes (i.e. max = 9,999,999),
excluding a separate byte for negative sign. If you need to have negative figure, then the maximum length is 8 bytes. No commas allowed. Format: S9(7) No. of Shares Acquired cannot be equal to zero.
1st occ: Total Gross Amount Qualifying for Tax Exempt under CSOP for ESOP granted before 2003 – S 10(1)(g)
2nd occ: Total Gross Amount NOT Qualifying for Tax
Exempt under CSOP for ESOP granted before 2003 – S 10(1)(g)
3rd occ: Total Gross Amount of Stock Option Gains for
ESOP granted before 2003 – S 10(1)(g) 4th occ: Grand Total Gross Amount of Stock Option
Gains under ESOP, EESOP, CSOP for ESOP granted before 2003 – S 10(1)(g)
5th occ: Total Gross Amount Qualifying for Tax
Exempt under CSOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
6th occ: Total Gross Amount NOT Qualifying for Tax
Exempt under CSOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
7th occ: Total Gross Amount of Stock Option Gains for
ESOP granted on or after 2003 and ESOW – S 10(1)(b)
8th occ: Grand Total Gross Amount of Stock Option
Gains under ESOP, EESOP, CSOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
9th occ: Grand Total Gross Amount NOT Qualifying for
Tax Exemption under ESOP, EESOP, CSOP for ESOP before 2003 – S 10(1)(g)
Cannot be blank Note : 1st occ, 2nd occ, 3rd occ, 5th occ, 6th occ, 7th occ Allow input of 8 bytes and 2 decimals, excluding a separate byte for negative sign. No commas allowed. If negative value is required, the number of bytes allowed before decimal point is 9. Format : S9(8)v99 e.g. 12345678.12, for positive and -12345678.12, for negative. Note : 4th occ, 8th occ, 9th occ, 10th occ Allow input of 9 bytes and 2 decimals, excluding a separate byte for negative sign. No commas allowed. If negative value is required, the number of bytes allowed before decimal point is 10. Format : S9(9)v99 e.g. 123456789.12, for positive and -123456789.12, for negative. Important : The maximum Gross amount that can be declared per employee per batch is $99,999,999.99 Any amount exceeding this should be declared in the Amendment batches.
for Tax Exemption under ESOP, EESOP, CSOP for ESOP on or after 2003 and ESOW – S 10(1)(b)
9 – 21 13 1st occ: * Total Gross Amount Qualifying for Tax Exempt under
CSOP for ESOP granted before 2003 – S 10(1)(g) Note : 1st occ MOA 337 = Sum of all MOA 334 [i.e. Sum of Gross Amt Qualifying for Tax Exempt] that satisfies the following: Type of Plan Granted (refer to no. 30, segment type RFF, qualifier AWG, position 9-13) is equal to ESOP and the Date of Grant of ESOP/ESOW (refer to no. 33, segment type DTM, qualifier is 420, position 9-16) is before 01/01/2003 1st occ can accept negative amount in Original batches.
2nd occ: * Total Gross Amount NOT Qualifying for Tax Exempt under CSOP for ESOP granted before 2003 – S 10(1)(g)
Note : 2nd occ MOA 338 = Sum of all MOA 335 [i.e. Sum of Gross Amt NOT Qualifying for Tax Exempt] that satisfies the following: Type of Plan Granted (refer to no. 30, segment type RFF, qualifier AWG, position 9-13) is equal to ESOP and the Date of Grant of ESOP/ESOW (refer to no. 33, segment type DTM, qualifier is 420, position 9-16) is before 01/01/2003 2nd occ can accept negative amount in Original batches.
3rd occ: * Total Gross Amount of Stock Option Gains for ESOP granted before 2003 – S 10(1)(g)
5th occ: * Total Gross Amount Qualifying for Tax Exempt under CSOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
Note: 5th occ: MOA 356 = Sum of all MOA 334 [i.e. Sum of Gross Amt Qualifying for Tax Exempt] that satisfies the following: (a) Type of Plan Granted (refer to no. 30, segment type
RFF, qualifier AWG, position 9-13) is equal to ESOP and the Date of Grant of ESOP/ESOW (refer to no. 33, segment type DTM, qualifier 420, position 9-16) is on or after 01/01/2003
OR (b) Type of Plan Granted (refer to no. 30, segment type
RFF, qualifier AWG, position 9-13) is equal to ESOW, regardless of the Date of Grant of ESOP/ESOW
5th occ can accept negative amount in Original batches.
6th occ: * Total Gross Amount NOT Qualifying for Tax Exempt under CSOP for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
Note: 6th occ MOA 357 = Sum of all MOA 335 [i.e. Sum of Gross Amt NOT Qualifying for Tax Exempt] that satisfies the following: (a) Type of Plan Granted (refer to no. 30, segment type
RFF, qualifier AWG, position 9-13) is equal to ESOP and the Date of Grant of ESOP/ESOW (refer to no. 33, segment type DTM, qualifier 420, position 9-16) is on or after 01/01/2003
OR (b) Type of Plan Granted (refer to no. 30, segment type
RFF, qualifier AWG, position 9-13) is equal to ESOW, regardless of the Date of Grant of ESOP/ESOW
6th occ can accept negative amount in Original batches.
7th occ: * Total Gross Amount of Stock Option Gains for ESOP granted on or after 2003 and ESOW – S 10(1)(b)
9th occ: * Grand Total Gross Amount NOT Qualifying for Tax Exemption under ESOP, EESOP, CSOP for ESOP before 2003 – S 10(1)(g)
Note : 9th occ MOA 603 = MOA 304 + MOA 318 + MOA 338 9th occ can accept negative amount in Original batches.
10th occ: * Grand Total Gross Amount NOT Qualifying for Tax Exemption under ESOP, EESOP, CSOP for ESOP on or after 2003 and ESOW – S 10(1)(b)
Note : 10th occ MOA 604 = MOA 351 + MOA 354 + MOA 357 10th occ can accept negative amount in Original batches.
36 Segment Type – RFF
Position Field Length Entered Remarks Validation 1 – 5 5 RFF Segment Type Cannot be blank 6 – 8 3 1st occ: AWW
2nd occ: AWX 1st occ: Rec Type 2nd occ: No. of Records
Cannot be blank
9 – 14 6 1st occ: 2 Trailer Cannot be blank 2nd occ: * No. of Records Cannot be blank
37 Segment Type – MOA
Position Field Length Entered Remarks Validation 1 – 5 5 MOA Segment Type Cannot be blank 6 – 8 3 1st occ: 710
2nd occ: 711
1st occ: Total Gross Amount NOT Qualifying for Tax Exempt under ESOP for ESOP granted before 2003 – S 10(1)(g)
2nd occ: Total Gross Amount of Stock Option Gains
under ESOP for ESOP granted before 2003 – S 10(1)(g)
Cannot be blank Note : 1st occ to 20th occ Allow input of 12 bytes and 2 decimals, excluding a separate byte for negative sign. No commas allowed. If negative value is required, then the number of bytes allowed before decimal is 13. Format : S9(12)v99
Annex B The validation for the various ID Numbers will follow the below checking:
Payer Id No Valid ROB as NNNNNNNNC Valid ROC as YYYYNNNNNC or FNNNNNNNNC Valid ASGD as ANNNNNNNC Valid ITR as 4NNNNNNNNC Valid CRN as NNNNNNNNNNNC Valid MCST as MCSTNNNN Valid GSTN as MCNNNNNNNC C is a check digit, N is numeric and YYYY is a year. ID No cannot be blank and must not have preceding space(s)
Payee’s ID No Valid NRIC with prefix ‘S’/ ‘T’ Valid FIN with prefix ‘F’/ ‘G’ Valid IMS as NNNNNNNC Valid WP as N∆∆∆∆NNNNNNNC where ∆∆∆∆ is a space. Valid MIC must consists of 7or 8 alpha-numeric or consists of 12 numeric C is a check digit and N is numeric ID No. for type = MIC or PP, must not have preceding space(s)