A payroll employee identity check should resolve inconsistent names and identifiers before employment income records are submitted. Use the employee’s verified source records and the current IRAS requirements. A familiar nickname or matching bank description is not sufficient to establish that two payroll records belong to the same person.

Accounting records, calculator and glasses on a desk
Illustrative photograph by Cht Gsml.

Identify the discrepancy

Record the employee reference and fields that differ across HR, payroll and the submission file. Separate a spelling variation from a wrong identifier or a possible duplicate person. Keep the investigation in restricted company storage because employee identity and income information are sensitive.

Ask the authorised HR or payroll owner to verify the correct details through an appropriate channel. Do not circulate complete identity documents through a general finance mailing list.

Check the reporting identifier

IRAS says employers must use the FIN issued by MOM or ICA for foreign employees in AIS submissions, rather than a work permit number. Confirm that the software field contains the required identifier instead of assuming every number on a pass is interchangeable.

Use the current AIS guidance for the actual employee and reporting situation. A name correction does not decide which income, benefits or employment periods must be included.

Example: a returning employee has a second record

A person leaves and rejoins during the year under a different internal reference. Verify identity and review the income history before combining or removing anything. IRAS guidance calls for employment income information for an employee who leaves and rejoins in the same year to be consolidated as one record.

Review before submission

Keep the verified source, corrected fields and reviewer approval. Reconcile totals after any record consolidation so income is neither lost nor doubled. If incorrect information was already submitted, use the relevant amendment guidance rather than assuming that changing the payroll master record updates IRAS automatically.

Related practical guidance

For the surrounding records and responsibilities, see bookkeeping basics, company records to keep, bookkeeping and accounting.

Official guidance: IRAS official guidance.

Help with your company records

For accounting, bookkeeping and related compliance support, contact Raffles Corporate Services at [email protected] or WhatsApp +65 8501 7133. Tell us which records or process need attention so we can discuss the relevant next steps.