Auto-Inclusion Scheme for Employment Income

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

For Who

From Year of Assessment (YA) 2022, participation in AIS is compulsory for employers with 5 or more employees or who have received the "Notice to File Employment Income Of Employees Electronically under the Auto-Inclusion Scheme (AIS)" gazetted under S68(2) of the Income Tax Act (PDF, 399 KB).

Learn about the AIS

Register for the AIS and CPF Data Link-up Service

Authorise Staff and Update Contact Details

Prepare Information for Submission

Inform IRAS if the Organisation Status has Changed

When and How to Submit

Start submitting from 6 Jan. The due date is on 1 Mar every year. Employers are encouraged to submit by 10 Feb to avoid last minute rush during the peak period.

Inform Employees to File Their Tax Returns

  • Learn about the information you need to provide to your employees.