Employees to be Included in AIS Submission

Employers are required to submit the employment income information of all employees including:

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 income that have yet to be assessed for these employees, employer should submit an additional Form IR21 to report the additional income.

Sole proprietors and partners

As sole-proprietors and partners are owners of their own businesses, the salaries drawn from the businesses are taxable as trade income. The income information of these sole-proprietors and partners should be excluded from the AIS submission.

Exception to the rule
If the partner is engaged under an employment contract with the partnership as a salaried partner, the income information of the partner should be submitted as employment income via the AIS. Generally, these partners do not assume the liabilities of the partnership and they do not have a share in the profit/ loss of the partnership. They are considered as employees of the partnership even though they have the title of 'partner'.

Non-resident directors

Employers under AIS must declare the employment income information of all their employees, including non-resident directors.

If Section 45 withholding tax has been paid to IRAS on director’s fees payable to a non-resident director, select ‘Y’ under “Section 45 (applicable to non-resident director)” indicator when reporting via AIS. This indicator is not applicable to resident directors and local employees.

You are not required to submit their information only when the non-resident director solely receives director's fees.

Employees posted overseas

Learn more about how to report income of employees posted overseas (under 'Working outside Singapore').

Employees rehired within a year

If an employee leaves and re-joins the organisation in the same year, consolidate the employment income information and submit as 1 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 information if there is no employment contract and the students are only given an allowance for defraying the costs of travelling and meals during the training period.

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.

FAQs