Save your time and effort on data entry! Simplify your AIS submission by signing up for the CPF Data Link-up Service.
IRAS will obtain the salary details of your NRIC employees from CPF Board and pre-fill the details in 'Submit Employment Income Records' digital service at myTax Portal. Verify and update the records if needed before submitting the income information to IRAS.
How CPF Data Link-up Service works
IRAS will obtain employees' data for the period Jan to Dec 2022 if:
- the data has been e-Submitted* to CPF Board by 14 Jan 2023; and
- the CPF Submission No. (CSN) is 'PTE' account type.
- If you use a different CPF Submission Number (CSN) with the same UEN (e.g. 12345678A-PTE-01 and 12345678A-PTE-02, etc.) to submit your employees' monthly CPF contributions, all the employees' information under the respective CSNs will be combined and pre-filled in 'Submit Employment Income Records' digital service under the same UEN.
- For each employee, the monthly data will be summed up for the whole year and displayed in the digital service by 1 Feb 2023.
Details of employees' data obtained from CPF Board
How to sign up?
1. Staff with 'Approver' role (exclude tax agents) for the 'Submission
of Employment Income Records' digital service to log in to myTax Portal
2. Select 'Employers' > 'Submit Employment Income Records'
3. Click 'Proceed to Register' at the 'CPF Data Link-up Service' section
What do employers need to do under the CPF Data Link-up Service?
- Verify employees' personal particulars, income and deduction amounts
- Update Ordinary and Additional Wages to Salary, Bonus and Other Income if necessary
- Add relevant information not obtained from CPF Board (e.g. Director's Fees, Foreign employees' income information, etc.) and allowable deductions (e.g. donations to Community Chest, and Yayasan Mendaki Fund, Contributions to Mosque Building Fund)
- Submit to IRAS by 1 Mar
Pre-filled data at the 'Submit Employment Income records' digital service at myTax Portal
How can I recover pre-filled information that has been deleted?
IRAS requires the annual income information but the CPF submissions are done monthly. How will the data from CPF Board be reflected at the 'Submit Employment Income records' digital service?
The monthly income and deduction information e-Submitted to CPF Board for each employee will be summed up and pre-filled as the annual income.
If you use a different CSNs with the same UEN (e.g. 12345678A-PTE-01 and 12345678A-PTE-02), all the employees' information under the respective CSNs will be summed up.
Will my claims, refunds or adjustments to CPF Board be reflected at the 'Submit Employment Income Records' digital service?
Any claims, refund or adjustments made to CPF submissions will not be reflected at the digital service.
You will have to adjust the pre-filled data before submitting the information to IRAS.
Which submission mode should I use to submit to CPF Board?
You are encouraged to use the CPF EzPay (via Employee Database) as it provides the breakdown of employers' and employees' CPF contribution amounts.
The 'Employee CPF Contribution' field will only be pre-filled if you submit the CPF information via CPF EzPay (via Employee Base) or (via Electronic Standing Instruction, ESI).
Submission via CPF Ezpay (via Blank Form), CPF EzPay (FTP), CPF via AXS and CPF Ezpay Mobile will not be pre-filled as the CPF contribution is not auto computed by the system.
How will the Ordinary Wages (OW) and Additional Wages (AW) that I have submitted to CPF Board be shown at the 'Submit Employment Income Records' digital service?
OW and AW will be shown as 'Salary', 'Bonus' respectively.
Will donation information submitted to CPF Board be shown at the 'Submit Employment Income Records' digital service?
Donations deducted through employees' salary for CDAC, SINDA and Eurasian Community Fund will be pre-filled under the 'Donations' field.
However, contributions/donations to Mosque Building Fund, Mendaki Fund and Community Chest will not be pre-filled. This is because employers will sum up the total contribution/donation made by all employees before submitting the amounts to CPF Board and we cannot ascertain the specific amount contributed/donated by each employee. So, you are required to provide the information, where applicable.
Adjusting information for AIS submission
If the contribution details were not e-Submitted to CPF Board by 14 Jan, will the information be pre-filled at the 'Submit Employment Income Records' digital service?
To obtain complete information for contributions made from Jan to Dec of the year, submissions to CPF Board must be done by 14 Jan of the following year. Submissions made after 14 Jan will not be pre-filled.
If the CPF contribution for the month of Dec 2022 is submitted after 14 Jan 2023, the data for Dec 2022 will not be pre-filled for the YA 2023 submission. You will have to manually add the income information for Dec 2022 at the digital service.
There were changes to my employees' personal particulars during the year. How will the particulars be reflected at the 'Submit Employment Income Records' digital service?
Your employees' personal particulars will be pre-filled based on the latest CPF submission. Please verify and update the information to ensure the accuracy and completeness of your employees' personal particulars (e.g. date of birth and name as per NRIC).
What should I do if my organisation hires both local and foreign employees, but the foreign employees' data is not pre-filled at the 'Submit Employment Income Records' digital service?
You must submit your foreign employees' records together with the local employees' records. Find out on how to add employee records on Page 9 of the user guide (PDF, 1.76 MB).
What should I do if some components of my employees' salary package do not require CPF Contributions and are not included in my submissions to CPF Board (e.g. provision of accommodation)?
Income items that are taxable but not included in your submission to CPF Board must be included in the submission to IRAS. Examples of such items include Director's fees, Tax paid by employers, Benefits-in-Kind, Stock Option Gains etc.
What should I do if some components of my employees' salary package are not taxable but they have been included in my submissions to CPF Board (e.g. income of employees who are posted overseas)?
For income items that are not taxable, you must make the necessary adjustments at the 'Submit Employment Income Records' digital service. Examples of such items are income of Seamen, income earned from overseas posting which is not incidental to Singapore employment, etc.
Do I need to prepare the appendices if Excess CPF Contributions, Benefits-in-Kind or Stock Option Gains are provided to my employees?
If there are Excess CPF contributions, Benefits-in-Kind or Stock Option Gains given to your employees, you must complete and submit the relevant appendices (IR8S, Appendix 8A and Appendix 8B) at the 'Submit Employment Income Records' digital service.