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, 160 KB), submission is mandatory for employers who:
    • Have 5 or more employees in year 2025;
    • 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.

Essentials of AIS

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