From Year of Assessment 2022 onwards, employers with 5 or more employees must register for AIS. Employers with fewer than 5 employees are encouraged to participate. Once registered, participation in AIS is continuous even if the number of employees falls below 5 in subsequent years.

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Simplify your tax filing process for employees with AIS

AIS employers are not required to provide hardcopies of the IR8A/Appendix 8A/Appendix 8B to their employees, as employment income details are submitted electronically to IRAS.

Employees may refer to their payslips for details of their employment income and view their auto-included information on myTax Portal when filing their individual income tax returns.

AIS registration

New! AIS registration is now available year-round. 

Registration for the Auto Inclusion Scheme (AIS) for Year of Assessment (YA) 2027 is now open until 1 Mar 2027. 

Employers should only register for AIS once you have hired at least one employee.

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

(1) Personal Tax

(2) Company/ 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

(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', then 'Register Auto-Inclusion Scheme (AIS) for Employment Income'.
  • Select your organisation’s UEN type and enter the tax reference number.
  • Click 'Proceed'.
  • Complete the registration details and click 'Continue'.*
  • Complete the 'Applicant Details', and 'Declaration' and click 'Submit'.
  • An acknowledgement page will appear after successful registration.
  • Enter 'UEN/Entity ID', your Singpass, and click 'Login'.
  • Select 'Employers', then 'Register Auto-Inclusion Scheme (AIS) for Employment Income'.
  • Click 'Proceed'.
  • Complete the registration details and click 'Continue'.*
  • Complete the 'Applicant Details', and 'Declaration' and click 'Submit'.
  • An acknowledgement page will appear after successful registration.
  • Enter 'UEN/Entity ID' of the Tax Agent Company, your Singpass, and click 'Login.
  • Select 'Employers', then 'Register Auto-Inclusion Scheme (AIS) for Employment Income'.
  • Select your client’s organisation UEN type and enter the tax reference number.
  • Click 'Proceed'.
  • Complete the registration details and click 'Continue'.*
  • Complete the 'Applicant Details', and 'Declaration' and click 'Submit'.
  • An acknowledgement page will appear after successful registration.

* If you register between 1 Jan - 1 Mar, you may choose to register for the current YA or the next YA.

Compulsory AIS participation

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

3.   Employers who were registered for AIS on or before 1 Mar 2027 and remained registered as at that date.

Voluntary AIS participation

We encourage employers with fewer than 5 employees to join AIS. Simply follow the registration steps to begin. Once registered, annual submissions of employees’ employment income information to IRAS is mandatory.

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, unless the director is a non-resident director who received only 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)

In determining the number of employees for AIS participation, employers should include the total number of employees for the year (e.g. 1 Jan 2026 to 31 Dec 2026 for YA 2027), including employees who left the organisation during the year. However, when submitting the employment income information, employers should exclude employees for whom tax clearance had been sought.

Employers identified by IRAS to join the AIS will receive a notification letter. Employers that fall within the gazette under S68(2) of the Income Tax Act (PDF, 160 KB) but have not received any notification for YA 2027 should come forward and register for AIS and submit the employees’ income information by 1 Mar 2027. 

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

Write in via myTax Mail (Category: Submission of Employment Income Records, Subject: Submission Matters) with the following:

  1. Documentations to prove the foreign entity's establishment in Singapore, such as:
    • CPF Board’s employer confirmation letter
    • ACRA BIZ File document
    • Certificate of registration/ incorporation in the respective country
  2. Date of Incorporation
  3. Country of Incorporation

Upon approval of your request, IRAS will issue an ASGD number for your future AIS registration and transactions.

If you encounter issues on logging in myTax Mail, please click online chat for assistance.