Join the Auto-Inclusion Scheme (AIS) for Employment Income

The AIS for Employment Income is available for all employers. Employers participating in the AIS need to submit the employment income information of their employees to IRAS electronically. Participation is compulsory for those who fall within the gazette under S68(2) of the Income Tax Act (344 KB).

AIS Simplifies the Tax Filing Process for Employees

AIS employers do not need to distribute hardcopies of the IR8A/IR8S/Appendix 8A/Appendix 8B to their employees.

Instead, employers prepare the employment income information that complies with IRAS' format and submit to IRAS electronically by 1 Mar each year.

Employees can refer to their payslips for details of their employment income and view their auto-included information via the Income, Deductions and Reliefs Statement (IDRS) at myTax Portal when e-Filing their income tax return.

Register for AIS

The AIS registration for Year of Assessment (YA) 2020 is open and will end on 31 Dec 2019.

There are 3 ways to register for AIS electronically. To register, access myTax Portal and log in via one of the selections below:

(1) Personal Tax with SingPass

(2) Business Tax with CorpPass

(Only applicable for employers with an existing Approver/ Preparer role with IRAS' digital service (e.g. GST, Corporate Tax, etc.)

(3) Tax Agent Login
Business Client with CorpPass

(Only applicable for tax agents with an existing Approver/ Preparer role with IRAS' digital service (e.g. GST, Corporate Tax, etc.)

  • Select ‘More’ , ‘Register for AIS’.
  • Select your organisation’s UEN type and enter the tax reference number.
  • Click ‘Next”.
  • Complete registration details and click ‘Register’.
  • Enter 'UEN/Entity ID', ‘CorpPass ID’, and click 'Login'.
  • Select 'Employers' , 'Register for AIS'.
  • Click ‘Next’.
  • Complete the registration details and click 'Register'.
  • Enter 'UEN/Entity ID' of the Tax Agent Company, CorpPass ID, and click 'Login.
  • Select 'Employers' , 'Register for AIS'.
  • Select your client’s organisation UEN type and enter the tax reference number.
  • Click ‘Next’.
  • Complete the registration details and click 'Register'.

    Compulsory Participation

    From the YA 2020 onwards, participation in the AIS is compulsory for employers:

    1.   With 7 or more employees including:

    • Full-time resident employees
    • Part-time resident employees
    • Non-resident employees including those who are based overseas and are required to render service in Singapore during the year (exclude details of employment income where clearance has been filed)
    • Company directors (including non-resident directors)
    • Board members receiving Board/Committee Member Fees
    • Pensioners; and
    • Employees who have left the organisation but were in receipt of income in reporting year (e.g. stock option gains), or

    2.   Who have received the "Notice to File Employment Income of Employees Electronically under the Auto-Inclusion Scheme (AIS)"

    Employers with 7 or more employees but have not received any notification from IRAS should inform IRAS at ais@iras.gov.sg.

    Voluntary Participation

    Employers who have less than 7 employees are encouraged to join AIS.

    Employers can register for YA 2020 submission from 1 Apr 2019 to 31 Dec 2019. To confirm the participation the AIS, employers are required to complete their authorisation for Submission of Employment Income Records (1.03 MB) digital service.

    • The tax consultant handles expatriates’ employment income information. Can this information be excluded from the electronic submission?

      Employers must submit the employment income information of all employees including expatriates and directors who receive director's fees.

      Employers should authorise their tax consultants via CorpPass to submit the employment income information of expatriates. For more information on CorpPass, refer to IRAS website - Singapore Corporate Access (CorpPass).

    • Can we submit hardcopy IR8A if we are already in the scheme?

      No. Employers in the AIS must submit the employment income information of all employees to IRAS electronically.
    • How is the number of employees determined? (E.g. beginning of the year, end of the year)?

      The count refers to the total number of employees that the organisation had in the year (e.g. 1 Jan 2019 to 31 Dec 2019 for YA 2020), including employees who had left the organisation during the year.

      Employers who have been identified by IRAS to join the AIS will receive a notification letter. Employers who fall within the gazette under S68(2) of the Income Tax Act (344 KB) but have not received any notification should come forward and register for AIS.

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