Auto Inclusion Scheme (AIS) for Employment Income
Payroll software vendors or AIS employers/ payroll service providers who are using an in-house payroll system/ software can refer to the AIS-API 2.0 technical format/ specifications, to ensure your software can perform API submissions that comply with IRAS’ requirements.
On this page:
AIS-API 2.0 technical format/ specifications
All AIS submissions via API must be made via AIS-API 2.0. Payroll software vendors or AIS employers/ payroll service providers who are using an in-house payroll system/ software can refer to the following technical format/ specifications for AIS-API 2.0.- The server/ software/ application must have a Callback URL to redirect users to the payroll software after Corppass login and consent. The Callback URL must use a Fully Qualified Domain Name (FQDN), and meet all of the following requirements:
- Must be able to accept parameters,
- Must not contain IP address, port number, Hash (#) or Wildcard (*) characters, and
- Must not be the same URL for Sandbox and Production environments
- Must be able to accept parameters,
| Supporting AIS-API 2.0 on APEX |
|---|
| CorpPass Authentication - OAuth on APEX |
| API Services Interface Specifications for “Submission of Employment Income Records 2.0 (AIS-API 2.0)” (PDF, 493KB) |
| List of recommended controls (PDF,
231KB)
|
| APEX AIS API Onboarding Guide |
If you are interested in:
- partnering IRAS to facilitate your clients’ AIS submissions via the AIS-API 2.0, or
- interested in integrating the AIS-API 2.0 with your in-house payroll software to make AIS submissions for your own employees/ clients,
please assess the technical format/ specifications and register your interest with IRAS via this form by 30 Sep each year, to kick-start your AIS-API 2.0 onboarding process.
For enquiries on the Technical Format/ Specifications, email us at data_mgmt@iras.gov.sg.
Frequently asked questions
Tax changes and new government initiatives may result in changes to the technical format/ specifications. We will publish the changes on our website by Sep each year and inform all AIS payroll software vendors via email.
Yes, our API endpoints have to be triggered from a Server-to-Server connection. Your server/ software/ application must be able to:
- Support the following protocols: HTTP/2, TLS 1.2/1.3, and
- Trigger HTTP/GET and HTTP/POST requests.
A Callback URL is also required to redirect users to the payroll software after Corppass login and consent. The Callback URL must use a Fully Qualified Domain Name (FQDN), and meet all of the following requirements:
- Must be able to accept parameters,
- Must not contain IP address, port number, Hash (#) or Wildcard (*) characters, and
- Must not be the same URL for sandbox and production environments.
AIS employers do not need to issue Form IR8A and/ or appendices to their employees. However, if an electronic copy of the form(s) is requested or required by AIS employers, i.e. the payroll software users, the payroll software may cater for this feature by mirroring the fields in the official copy of the income tax forms (https://go.gov.sg/iras-formir8a) to customise the printouts. The payroll software should be able to capture the input for these fields based on the format specifications and generate the printout accordingly.
For clients who are in the Auto-Inclusion Scheme (AIS), the following statement must be displayed at the top header of the form(s):
“This statement can only be issued by an employer in the Auto-Inclusion Scheme (AIS) and is for your retention. The information in this statement will be automatically included in your income tax return, so you need not declare them in your tax form. You can check if your employer is in the AIS at IRAS website, https://go.gov.sg/iras-ais-search.”
No, IRAS’ applications use Secure Sockets Layer (SSL) technology, which is an industry-standard protocol for secure, web-based communications and transactions. SSL creates a secure communication channel between the server and the consumer’s browser. SSL provides message privacy by encrypting all information exchanged between the web server and the consumer’s browser.