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
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From the Year of Assessment (YA) 2012 onwards,
a. employers with 20 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 20 or more employees and have not received any notification from IRAS by the end of May 2011 are to contact IRAS via email at ais@iras.gov.sg.
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2. Voluntary Participation
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You can participate in the scheme even though you may have less than 20 employees.
Application to participate in AIS for YA 2012 has closed.
To participate in AIS from YA 2013 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 2012.
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Choose a mode of submission
What should you do after signing up for the scheme?
| Things to do |
Description |
1. Participate in the trial exercise
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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.
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2. Inform your employees (including directors)
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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 2011.
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 reliefts (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 2012.
- 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 reliefts (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 2012.
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