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

The AIS for Employment Income is for all employers. AIS employers 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 (316 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 and submit the employment income information that complies with IRAS' format to IRAS electronically by 1 Mar each year.

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

Register for AIS

The AIS registration for Year of Assessment (YA) 2019 begins from 1 Apr 2018 to 31 Dec 2018.

Employers have two ways to register for AIS.

1.   Log in via 'Personal Tax Matters with SingPass'

  • Access myTax Portal.
  • Select ‘Personal Tax Matters with SingPass’
  • Login with SingPass
  • Select ‘More’ , ‘Register for AIS’.
  • Enter the registration details and click ‘Register’. An acknowledgement page will be displayed upon successful registration.

2.   Log in via ‘Business Tax Matters with CorpPass’

Only employers who have an existing Approver role with IRAS e-Services (e.g. GST, Corporate Tax,etc) can log in via this way.

  • Access myTax Portal.
  • Select ‘Business Tax Matters with CorpPass’
  • Enter 'UEN/Entity ID', CorpPass ID, and click 'Login'
  • Select ‘Employers’ , ‘Register for AIS’.
  • Enter the registration details and click ‘Register’. An acknowledgement page will be displayed upon successful registration.

Compulsory Participation

From the YA 2019 onwards, joining the AIS is compulsory for employers:

1.   With 8 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 8 or more employees but have not received any notification from IRAS by Aug 2018 should come forward and inform IRAS at ais@iras.gov.sg.

Voluntary Participation

Employers who have less than 8 employees are encouraged to join AIS.

Employers can register for YA 2019 submission from 1 Apr 2018 to 31 Dec 2018. To be confirmed in the AIS, employers are required to confirm their participation by completing their authorisation for e-Submission of Employment Income (759 KB).

  • 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 EASY to submit the employment income information of expatriates. For more information on EASY, refer to IRAS website - e-Services Authorisation System.

  • 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 2018 to 31 Dec 2018 for YA 2019), 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 (316 KB) but have not received any notification should come forward and register for AIS.

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