Starting from Year of Assessment 2022, employers with 5 or more employees must register for AIS. Employers with fewer than 5 employees are welcome to participate. Once registered, participation in AIS will continue 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 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) 2026 is open from 1 Apr 2025 to 31 Dec 2025.

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

For YA 2026, 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)".

3.   Who were registered for AIS on or before 1 Mar 2026 and remained registered as of that date.

Voluntary AIS participation

Employers who have less than 5 employees are encouraged to join the AIS. Employers can register for YA 2026 submission from 1 Apr 2025 to 31 Dec 2025.

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 in the year (e.g., 1 Jan 2025 to 31 Dec 2025 for YA 2026), including employees who had left the organisation during the year. However, in submitting the employment income information of employees, employers should exclude employees for whom tax clearance had been sought.

Employers that have been 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 2026 (by 31 Dec 2025) should come forward and register for AIS and submit the employees’ income information by 1 Mar 2026. 

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

Write in via myTax Mail (Businesses > Employers > Auto-Inclusion Scheme (AIS)) 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.