Categories of employees
Employers are required to submit the employment income information of the following categories of employees:
- Full-time resident employee
- Part-time resident employee
- Non-resident employee 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 director (including non-resident director)
- Board member receiving Board/ Committee Member Fees
- Employee who have left the organisations but were in receipt of income in the reporting year (e.g. stock option gains)
Important information for employers
Employees who have sought tax clearance (Form IR21)
Employers do not need to submit the income information for foreign employees who have ceased employment in the year and whose income has already been assessed via tax clearance. If there are any additional income that have yet to be reported and assessed for these employees, employer should submit additional Form IR21 for the additional income.
Sole proprietors and partners
Sole-proprietors and partners are owners of their own businesses. Their income drawn from the businesses should be excluded from the AIS submission.
Exception to the rule
If a partner is a salaried partner under an employment contract, the partner is considered as an employee of the partnership. The income information of the salaried partner should be submitted as employment income via the AIS.
Employers must submit the employment income information of all their employees, including non-resident directors. However, you are not required to submit their information when the non-resident director receives director's fees only.
Employees posted overseas
Learn about reporting income of employees posted overseas (PDF, 86 KB) (under 'Working outside Singapore').
Rehired employees within a year
Employers should consolidate employment income information for employees who leave and rejoin in the same year and submit as one record.
Students on internship or traineeship
Employers must submit the employment income information for students who enter into an employment contract with the employer in Singapore and remuneration is paid for the services rendered.
There is no need for submission of allowance if the following conditions are met:
- He/she is required to undergo the business or industrial attachment with the local organisation as a compulsory part of his educational programme; and
- He/she is only paid subsistence allowances to meet his daily expenses and board and lodging in Singapore.
Foreigners or expatriates
Employers must submit employment income information for foreign and expatriate employees, as long as the employee received income for their employment services rendered in Singapore for the year.
Employers are required to use the Foreign Identification Number (FIN) issued to foreign employees by Ministry of Manpower (MOM) or Immigration and Checkpoint Authority (ICA) in their AIS submissions. A valid FIN must consist of a prefix 'F'/ 'G'/'M', with seven digits and a check-digit. E.g. F1234567A or G7654321R.
How do I segregate the contributions to Yayasan Mendaki Fund and the Mosque Building Fund?
You can refer to MUIS (Majlis Ugama Islam, Singapura) for information on segregation.
Must I report the actual donations made or the tax-deductible donations in the submission for the employee?
You should report only the amount of tax-deductible donations that have been deducted from your employee’s salary.
Should I include employees who worked for a short period and left the organisation?
You should include all employees who had worked in the organisation regardless the length of employment.
Do I submit the income information of taxable employees only?
You are required to prepare and submit the employment income information for all employees regardless of the income amount.
Must I submit fees that are paid to individuals who are not employees of the organisation?
As a new AIS employer who joined AIS in YA 2024, can I electronically submit amendment to back year’s employment income information (i.e. YA 2023) if I have previously overstated the employees’ income in their Form IR8As?
Do I have to submit the income information of foreign employees whose income is below $22,000 and tax clearance is not required?
You are required to include these foreign employees' employment income information in the submission.
Can I use the work permit number for foreign employees for the submission as it is currently captured in the payroll software?
Please update your records with their Foreign Identification Number (FIN) before submitting to IRAS. All foreign employees have a FIN issued by Ministry of Manpower (MOM) or Immigration and Checkpoint Authority (ICA).
How do I declare exempt income?
You can declare the exempt income under "Remission / Overseas Posting / Exempt” and select the most appropriate exemption reason on the Form IR8A.
How do I declare the Appendix 8A if an employee has more than 1 place of residence?
Can I declare the stock option gains in a foreign currency?
You need to report the foreign stock option gains in Singapore currency for Form IR8A and Appendix 8B.
Actual exchange rates
For the conversion, you should use the actual exchange rate as of the date the employee exercised the stock option.
In-house exchange rates
If you do not have the exchange rate on the date of exercise, you may use your organisation's in-house exchange rate for conversion purpose.
Published exchange rates
If your organisation does not have any in-house exchange rate, you may use the exchange rates published by local banks, locally circulated newspapers and reputable news agencies.
You may use any of the sources of exchange rates listed above. Ensure that you:
- Uses the same source for all employees
- Apply the same source for all years
- Communicates to all employees the source of exchange rate that will be used for the purpose of foreign currency conversion in reporting their stock option gains to IRAS
My business is a partnership which paid salaries to partners. Do I report these salaries?
You do not need to submit the remuneration of partners who are self-employed via the AIS. The precedent partner of the partnership should allocate the income of these partners who have a share in the profit/loss of the partnership and receive remuneration (salary, bonus, CPF, and other benefits) in Form P. The partners should then report their allocated share of profit/loss and remuneration (salary, bonus, CPF, and other benefits) from the partnership in the 'Trade, Business, Profession, or Vocation' section and 'Partnership' sub-section of their personal Income Tax Return.