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e-Services

Under the Auto-Inclusion Scheme (AIS) for Employment Income, employers need not distribute hardcopies of the IR8A/ IR8S/ Appendix 8A/ Appendix 8B to their employees. They need instead to submit the employment income information in a prescribed format and file to IRAS by 1 March of each year. Employees can refer to their payslips for their employment income and view their auto included income via the Income, Deductions and Reliefs Statement (IDRS) at myTax Portal.

Ways to join the AIS

The different ways Description

1. Compulsory Participation

From the Year of Assessment (YA) 2015 onwards,

a.       employers with 12 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"

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

Employers who have 12 or more employees but have not received any notification from IRAS should email ais@iras.gov.sg.

2. Voluntary Participation

You can participate in the scheme even though you have less than 12 employees.

To participate in AIS from YA 2015 onwards, simply complete the application form  (215KB) and fax it to IRAS at 6351-3302 or email it to ais@iras.gov.sg by 31 Aug 2014.

Voluntary participants need to complete a Trial Exercise before joining the AIS. Those who fail to complete the Trial Exercise will have their applications revoked.

 

What should you do after signing up for the scheme?

Things to do Description

1. Choose a mode of submission   

Either

a) e-Submission of Employment Income

Employers must authorise their staff/ tax agents in order for them to use this free e-Service to file the employment income on behalf of their company.

AIS employers can use the software provided by IRAS to prepare/ submit employees’ employment income information.

Or

b) Provident and Tax System (PAT)

This is an electronic system 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.

2. Participate in the Trial Exercise

Only new participating employers are required to complete the Trial Exercise. The Trial Exercise helps to ensure that employers can carry out the live submissions smoothly.

Details of the exercise will be updated in the last quarter of the year.

3. 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 2014.

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 have 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.
    • e-File at mytax.iras.gov.sg by 18 Apr 2015.
  •       Paper filing,
    • 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.
    • File by 15 Apr 2015.

 

Frequently Asked Questions

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.

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.

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.

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.

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

The count refers to the total number of employees that the company had in the basis year (e.g. 1 Jan 2014 to 31 Dec 2014 for YA2015), including employees who have left the company during the year.

Employers identified by IRAS for AIS for YA 2015 will receive a notification letter by end Jun 2014. Employers who have 12 or more employees but have not received any notification should contact IRAS via email to ais@iras.gov.sg.

 

 

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Last Updated on 11 June 2014


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