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Auto-Inclusion Scheme for Employment Income

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e-Submission of Employment Income

Under the Auto-Inclusion Scheme (AIS) for Employment Income, employers do not need to distribute hardcopies of the IR8A/ IR8S/ Appendix 8A/ Appendix 8B to their employees anymore as employees can view their annual remuneration via their payslips or their auto included income via the Income, Deductions and Reliefs Statement (IDRS) at myTax Portal. Employer simply submit details of their employees' employment income to IRAS electronically.

Ways to join the scheme

The different ways	Description
1. Compulsory Participation	From the Year of Assessment (YA) 2013 onwards, a. employers with 15 or more employees including: a. Full-time resident employees b. Part-time resident employees c. Non-resident employees d. Company director (including non-resident director) e. Pensioners f. Employees who left the organisation during the year Or b. employers who have received the "Notice to File Employment income Electronically" are required to file their employees' income information to IRAS electronically under the Compulsory AIS for Employment Income. Employers who have 15 or more employees and have not received any notification from IRAS by the end of Jun 2012 are to contact IRAS via email at ais@iras.gov.sg.
2. Voluntary Participation	You can participate in the scheme even though you have less than 15 employees. To participate in AIS from YA 2014 onwards, simply complete the application form (116KB) and fax it to IRAS at 6351-3302 or email it to ais@iras.gov.sg by 31 Aug 2013.

The different ways

Description

1. Compulsory Participation

From the Year of Assessment (YA) 2013 onwards,

a. employers with 15 or more employees including:

a. Full-time resident employees
b. Part-time resident employees
c. Non-resident employees
d. Company director (including non-resident director)
e. Pensioners
f. Employees who left the organisation during the year

b. employers who have received the "Notice to File Employment income Electronically"

are required to file their employees' income information to IRAS electronically under the Compulsory AIS for Employment Income.

Employers who have 15 or more employees and have not received any notification from IRAS by the end of Jun 2012 are to contact IRAS via email at ais@iras.gov.sg.

2. Voluntary Participation

You can participate in the scheme even though you have less than 15 employees.

To participate in AIS from YA 2014 onwards, simply complete the application form (116KB) and fax it to IRAS at 6351-3302 or email it to ais@iras.gov.sg by 31 Aug 2013.

Choose a mode of submission

Mode of Submission	Description
e-Submission of Employment Income	This is a free e-Service provided by IRAS. Employers may also authorise their tax agents to file the employment income on behalf of their company.
Provident and Tax Line (PAT Line)	This is an electronic application developed by CrimsonLogic Pte Ltd and subscription is required. For more details, please contact CrimsonLogic Pte Ltd at 6887-7888 (option 2, 1), visit http://pat.com.sg or email pat@crimsonlogic.com.

Mode of Submission

Description

e-Submission of Employment Income

This is a free e-Service provided by IRAS.

Employers may also authorise their tax agents to file the employment income on behalf of their company.

Provident and Tax Line (PAT Line)

This is an electronic application developed by CrimsonLogic Pte Ltd and subscription is required.

For more details, please contact CrimsonLogic Pte Ltd at 6887-7888 (option 2, 1), visit http://pat.com.sg or email pat@crimsonlogic.com.

What should you do after signing up for the scheme?

Things to do	Description
1. Participate in the trial exercise	All new participating employers are to complete the trial exercise. The trial exercise helps employers to ensure that the live submissions can be carried out smoothly. Details of the trial exercise will be disclosed at the last quarter of the year.
2. Inform your employees (including directors)	1. They have to file their income tax returns if they: have received a letter or SMS from IRAS to file a tax return, or did not receive any letter or SMS from IRAS to file a tax return but their income exceeds $22,000 in 2012. 2. They do not need to file their tax return only if they: have received a No-Filing Service (NFS) letter, and they do not have other income to declare or changes to their reliefs. 3. If they are filing their individual income tax returns via; myTax Portal, they do not need to manually include their employment income and deductions (made through their salary) when filing. They are to include any other income (e.g. rental income) and indicate their claims for personal reliefs (e.g. child relief, parent relief) where applicable as these information are not automatically included in their income tax assessment. They have to e-File by 18 Apr 2013. paper return, they should enter '0' for their employment income and any donations, CPF contributions and life insurance premium which may be deducted from their salary; They are to include any other income (e.g. rental income) and indicate their claims for personal reliefs (e.g. child relief, parent relief) where applicable as these information are not automatically included in their income tax assessment. They have to file by 15 Apr 2013.

Things to do

Description

1. Participate in the trial exercise

All new participating employers are to complete the trial exercise. The trial exercise helps employers to ensure that the live submissions can be carried out smoothly.

Details of the trial exercise will be disclosed at the last quarter of the year.

2. Inform your employees (including directors)

1. They have to file their income tax returns if they:

have received a letter or SMS from IRAS to file a tax return, or
did not receive any letter or SMS from IRAS to file a tax return but their income exceeds $22,000 in 2012.

2. They do not need to file their tax return only if they:

have received a No-Filing Service (NFS) letter, and
they do not have other income to declare or changes to their reliefs.

3. If they are filing their individual income tax returns via;

myTax Portal,
- they do not need to manually include their employment income and deductions (made through their salary) when filing.
- They are to include any other income (e.g. rental income) and indicate their claims for personal reliefs (e.g. child relief, parent relief) where applicable as these information are not automatically included in their income tax assessment.
- They have to e-File by 18 Apr 2013.
paper return,
- they should enter '0' for their employment income and any donations, CPF contributions and life insurance premium which may be deducted from their salary;
- They are to include any other income (e.g. rental income) and indicate their claims for personal reliefs (e.g. child relief, parent relief) where applicable as these information are not automatically included in their income tax assessment.
- They have to file by 15 Apr 2013.

Frequently Asked Questions

Q1. How can my employees verify the amounts of income assessed if they do not have the hardcopy Form IR8A?

The employment income and deductions submitted by the employer are shown in the employee's electronic tax return (if they e-File their tax returns) as well as the Notice of Assessment, which they can check against their pay slip/ statement of income.

Q2. Are my employees required to file their tax returns if my company is in the Auto-Inclusion Scheme for Employment Income?

Your employees have to file their tax returns when they receive any of the following notification from IRAS: a SingPass letter, IRAS PIN mailer, paper form or SMS to file.

Employment details, which are submitted electronically by the employer, do not have to be included in the tax returns as the information will be automatically included in the income tax assessment. If your employees file their tax returns electronically, the employment details will be shown in their Income, Deduction, and Relief Statement (IDRS).

If they are completing the paper return, they should enter "0" for their employment income, any donations, CPF contributions and life insurance premium deducted from their salary.

Your employees have to report any other income or file claim for any tax deductions which are not auto-included in their tax returns e.g. rental income and life insurance premiums paid.

Q3. My employees have mistakenly furnished their employment income and deductions which have been submitted electronically to IRAS when filing their tax returns. What should they do?

Please inform them to contact IRAS at 1800 356 8300 so that IRAS can review their cases. We seek your co-operation to remind your employees to enter "0" for employment income and deductions, as you have already submitted the information to us.

Q4. The tax consultant handles my expatriates’ remuneration. Can I exclude them from the electronic submission?

You are required to submit the remuneration of all employees including expatriates and directors who receive director's fees.

Therefore, you may want to authorise your tax consultant to e-file the expatriates’ remuneration via EASY. For more information on EASY, refer to our IRAS website - e-Services Authorisation System.

Q5. Can we submit hardcopy IR8A if we are already in the scheme?

No, once the organisation is in the scheme, you have to submit all the employees’ income information to IRAS electronically.

Q6. How is the number of employees determined? (e.g. beginning of the year, end of the year)?

The count refers to the total number of employees that the company had in the basis year (e.g. 1 Jan 2012 to 31 Dec 2012 for YA2013), including employees who have left the company during the year.

Employers identified by IRAS for AIS for YA 2013 will receive a notification letter by end Jun 2012. Employers who have 15 or more employees but have not received any notification should contact IRAS via email to ais@iras.gov.sg.

Q7. If a company is not included in the AIS initially, but its staff strength increases to 15 in Dec 2012, is it required to come forward to join the scheme?

Yes, the company has to email to ais@iras.gov.sg to inform IRAS that it is required to join AIS.

Last Updated on 20 May 2013

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