Under the Auto-Inclusion Scheme (AIS) for Employment Income, you must submit employment income information of all your employees to IRAS electronically.

Categories of employees

Employers are required to submit the employment income information of the following categories of employees:

  1. Full-time resident employee
  2. Part-time resident employee
  3. 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)
  4. Company director (including non-resident director)
  5. Board member receiving Board/ Committee Member Fees
  6. Pensioner
  7. 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.

Non-resident directors

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.

For non-resident director who receives director’s fees and other remuneration, select ‘Y’ under “Section 45 (applicable to non-resident director)” indicator when reporting via AIS if Section 45 withholding tax has been paid to IRAS on director’s fees payable. This indicator is not applicable to resident directors and local employees. Learn about tax obligations for non-resident director.

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:

  1. He/she is required to undergo the business or industrial attachment with the local organisation as a compulsory part of his educational programme; and
  2. 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.


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?

Payments made to individuals who are not employees should be excluded in the submission. These individuals should report their fees in their personal income tax reporting.

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?

You should prepare and provide the hardcopy revised Form IR8A to your employees for back year’s adjustments made to employment income information. You should also email IRAS with the relevant information of the affected employee(s) by using the Excel Template.

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?

Please prepare separate Appendix 8A records for each place of residence. If you are submitting online, you need to prepare Appendix 8A and corresponding Form IR8A for each 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:

  1. Uses the same source for all employees
  2. Apply the same source for all years
  3. 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 need to submit employment income information via AIS if the partners are engaged under an employment contract with the partnership (i.e. partners who generally do not assume the liabilities of the business and do not have a share in the profit/loss of the partnership). These partners are considered as employees of the partnership, even though they have the title of 'partner'.

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.