Auto-Inclusion Scheme (AIS) for Employment Income

Under this scheme, employers submit electronically the employment income information of their employees to IRAS. The submitted information will then be automatically included in the employees' income tax assessment.

For Who

From Year of Assessment (YA) 2015, employers with 12 or more employees or who have received the "Notice to File Employment Income Of Employees Electronically" are required to participate in the AIS under the gazette for S68(2) of the Income Tax Act (204KB).

Employers with less than 12 employees can also join the AIS by completing and emailing this application form to ais@iras.gov.sg.

Find out more about employers participating in the AIS

Before submission

How to Submit

Important Notes

(The submission portal will open every Wed till end Aug 2015 for late amendment submissions.)

Submitting with Payroll Software

Submitting without Payroll Software

Submitting with Provident and Tax System

Making Changes to Submitted Information

The submission system works on an addition basis. For amendments, please state only the amounts to be added to or subtracted from the previous submission(s).

Refer to Amendment Guide (2.9MB)

After Submission

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