Auto-Inclusion Scheme for Employment Income

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

For Who

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

Before submission

Register for the AIS and Authorise Staff

Learn about the AIS


    Preparing Information for Submission

    How to Submit

    Important Notes

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

    Submitting with Payroll Software

    Submitting without Payroll Software

    Submitting with Provident and Tax System

    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).

    Refer to Amendment Guide (2.9MB)

    After Submission

    Inform IRAS on changes to business constitution or cessation of business operations

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



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