Auto-Inclusion Scheme (AIS) for Employment Income

From Year of Assessment (YA) 2018, participation in AIS is compulsory for employers with 9 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(254KB). 

Find out more about employers participating in the AIS. 

Register for the AIS and Authorise Staff

• Joining the AIS for Employment Income
• Signing up for the CPF Data Link-up Service
• Authorising staff/third party to submit (744KB)

Learn about the AIS

• e-Learning modules on AIS (Update in Progress)
  • Module 1:Introduction to AIS for Employment Income
    Learn more about the AIS for Employment Income and what you need to do as an employer under this scheme.
  • Module 2: AIS e-Submission
    Learn how to submit the employment income information using AIS software

Preparing Information for Submission

• What information to submit
• Which employees to include in the submission

Important Notes

(The submission portal will remain open for amendment file submissions.)

• Submission Deadline

Submitting with Payroll Software

• Validation and Submission Application (check if your payroll software vendor supports the AIS submission)
• Directly with payroll software (using the Application Programming Interface (API) Service) ^NEW!

Submitting without Payroll Software

• Online Application (via myTax Portal), or
• Offline Application (download required)

Submitting with Provident and Tax System

• Provident and Tax (PAT) System (subscription required)

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).

• Making amendments to submitted information

Refer to Amendment Guide (2.9MB)

Inform Employees

• Inform employees to file their tax returns

Changes to business constitution include change of legal constitution from business to company, amalgamation and transfer of business from one person to another etc.

• AIS Participating Employers whose Organisation Status has changed