e-Submission of Employment Income is an e-Service provided by IRAS. From Year of Assessment (YA) 2012, employers with 20 or more employees or employers who have received the "Notice to File Employment Income Of Employees Electronically" are required to participate in the Auto-Inclusion Scheme(AIS) for Employment Income under S68(2) of the Income Tax Act (68KB).
This e-Service enables employers who are under the AIS to submit details of their employees' employment income to IRAS directly, via electronic methods. All information on salary, bonus, tax-deductible donations, CPF contributions etc, will be automatically included in the employees' income tax assessment under the AIS. Find out if your organisation is participating in the scheme.
| Which stage are you at? |
Guidelines |
1. Before submission
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How to submit information electronically?
You are new to the scheme
What do I need if I am developing my own payroll system to support this submission
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2. During submission
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Important to note
Ways to submit
1. With a supporting payroll software
2. Without a supporting payroll software
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| 3. After submission |
What if you have made a mistake in your submission?
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