Employees to be Included in AIS Submission

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.

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.

FAQs