Participation in AIS is compulsory for employers  with 5 or more employees. It is gazetted under S68(2) of the Income Tax Act (PDF, 75 KB).

However, all employers are encouraged to join the AIS and submit their employees' employment income information to IRAS electronically by 1 Mar each year.

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Simplify your tax filing process for employees with AIS

AIS employers do not need to distribute hardcopies of the IR8A/IR8S/Appendix 8A/Appendix 8B to their employees as they submit the employment income to IRAS electronically.

Employees may refer to their payslips for details of their employment income and view their auto-included information via the 'Income, Deductions and Reliefs Statement' at myTax Portal when filing their individual income tax returns.

AIS registration

The AIS registration for Year of Assessment (YA) 2023 is closed on 31 Dec 2022. Registration for YA 2024 will begin from 1 Apr 2023 to 31 Dec 2023.

There are 3 ways to register for the AIS at myTax Portal:

(1) Personal Tax

(2) Business Tax

(Only applicable for employers with an existing Approver/ Preparer role with IRAS' digital service (e.g. GST, Corporate Tax)

(3) Tax Agent Login
(Via Business Client)

(Only applicable for tax agents with an existing Approver/ Preparer role with IRAS' digital service (e.g. GST, Corporate Tax)

  • Enter your Singpass.
  • Select ‘More’, ‘Register for AIS’.
  • Select your organisation’s UEN type and enter the tax reference number.
  • Click ‘Next”.
  • Complete the registration details and click ‘Register’.
  • Enter 'UEN/Entity ID', your Singpass, and click 'Login'.
  • Select 'Employers', 'Register for AIS'.
  • Click ‘Next’.
  • Complete the registration details and click 'Register'.
  • Enter 'UEN/Entity ID' of the Tax Agent Company, your Singpass, and click 'Login.
  • Select 'Employers', 'Register for AIS'.
  • Select your client’s organisation UEN type and enter the tax reference number.
  • Click ‘Next’.
  • Complete the registration details and click 'Register'.

Compulsory AIS participation

From YA 2023, participation in the AIS is compulsory for employers:

1.   With 5 or more employees including:

  • 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 a non-resident director)
  • Board member receiving Board/Committee Member Fees
  • Pensioner
  • Employee who had left the organisation but was in receipt of income in the reporting year (e.g. stock option gains), or

2.   Who have received the "Notice to File Employment Income of Employees Electronically under the Auto-Inclusion Scheme (AIS)".

Voluntary AIS participation

Employers who have less than 5 employees are encouraged to join the AIS. Registration for YA 2023 submission is closed on 31 Dec 2022. Employers can register for YA 2024 submission from 1 Apr 2023 to 31 Dec 2023. 

FAQs

The tax consultant handles expatriates’ employment income information. Can this information be excluded from the electronic submission?

Employers must submit the employment income information of all employees, including expatriates and directors who receive director's fees.

Employers should authorise their tax consultants via Corppass to submit the employment income information of expatriates.

Can we submit hardcopy IR8A if we are already in the scheme?

No. AIS participating organisations must submit all employees' employment income information electronically.

How do employers determine the number of employees for compulsory AIS participation? (E.g. number of employees at the beginning of the year or end of the year)

Employers should include the total number of employees in the year (e.g. 1 Jan 2022 to 31 Dec 2022 for YA 2023), including employees who had left the organisation during the year.

Employers who have been identified by IRAS to join the AIS will receive a notification letter. Employers who fall within the gazette under S68(2) of the Income Tax Act (PDF, 75 KB) but have not received any notification for YA 2023 should come forward and register for AIS by 31 Dec 2022.

How do I join the AIS if I am a foreign entity (without tax reference number)?

Write in via myTaxMail (Businesses > Employers > Auto-Inclusion Scheme (AIS)) with the following:

  1. Documentations to prove that the foreign entity is established in Singapore (e.g. CPF employer’s confirmation letter reply, ACRA BIZ File)

  2. Date of Incorporation

  3. Country of Incorporation

An ASGD number will be issued for transacting with IRAS.