Auto-Inclusion Scheme (AIS) for Employment Income

From Year of Assessment (YA) 2020, participation in AIS is compulsory for employers with 7 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 (344 KB).

• Check if an employer is in the AIS.

• Introduction to AIS for Employment Income

• Join the Auto-Inclusion Scheme (AIS) for Employment Income
• Authorise staff/third party to submit (1.03 MB)
• Sign up for CPF Data Link-up Service

• What information to submit
• Employees to be Included in AIS Submission

• AIS Employers have to inform IRAS and submit all outstanding employment income information to IRAS electronically.

The submission commences on 6 Jan and the due date is on 1 Mar every year. Employers are encouraged to submit by 10 Feb to avoid last minute during the peak period.

• Submit Employment Income Records
  
  • [Payroll software vendors] Learn how to support AIS Employers' Submission
• Amend Submitted Records

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