Auto Inclusion Scheme (AIS) for Employment Income
Under AIS, employers submit their employees' income information directly to IRAS electronically. This information will be auto-included in the employees' tax returns.
Under Section 68(2) of the Income Tax Act (PDF, 204KB), submission is mandatory for employers who:
• Have 5 or more employees in year 2026;
• Received a "Notice to File Employment Income of Employees Electronically"; or
• Were registered for AIS on or before 1 Mar 2026 and remained registered as of that date.
Register your company/business in AIS, understand in depth through our e-learning video and easily access our user guides during your file preparation and submission.
