Am I a self-employed individual?
Find out the steps to submit the income and identification information of SEIs to IRAS.
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Steps to submit SEIs' information to IRAS
Step 1: Prepare the information for submission
Please ensure that you have the identification and income information of the SEIs for the relevant calendar year preceding the applicable Year of Assessment (YA). For example, for Year of Assessment (YA) 2026, the information needed is for income earned from 1 Jan to 31 Dec 2025.
For details on the information that you need to prepare for submission, please refer to What to do under Mandatory Income Submission (MIS).
Step 2: Authorise yourself and/or your staff via Corppass
Please ensure that your organisation’s Corppass Admin/ Sub-Admin authorises you and/or your staff for the following e-Service via Corppass:
| Name of e-Service in Corppass | Submit Self-Employment Income Records |
| Digital services accessible through myTax Portal following authorisation |
|
You must be authorised by your organisation either as a “Preparer” or an “Approver” for the submission.
The roles and access rights for “Preparer” and “Approver” are as follows:
Submission matters
- Prepare submission
- View, edit, or delete drafts prepared by any authorised Preparers or Approvers within the organisation
- Submit to Approver for review
- View submission status and records submitted previously
Other matters
- View all notices/ acknowledgement/ correspondences sent by IRAS
- Update authorised contact person details
- View and compose myTax Mail to IRAS
Submission matters
- Prepare submission and view, edit, or delete drafts prepared by any authorised Preparer or Approver within the organisation
- Review and submit any SEP records submitted by the Preparer which are pending approval
- Edit or remove any submission records (including reattaching the Excel submission template) submitted by the Preparer before submission to IRAS
- View submission status and records submitted previously
Other matters
- View all notices/ acknowledgement/ correspondences sent by IRAS
- Update authorised contact person details
- View and compose myTax Mail to IRAS
For more information, please refer to the User Guide on Authorisation of Submission of Self-Employment Income Records via Corppass (PDF, 1 MB).
Step 3: Submit information to IRAS
Upon the receipt of the “Notice to Submit Identification Information and Income Information” (i.e. Submission Notice), intermediaries are required to submit the SEIs’ information from 2 Jan to 1 Mar each year.
Intermediaries are encouraged to submit the information early by 8 Feb, ahead of the statutory filing deadline of 1 Mar. By doing so, you can avoid last minute rush and your eligible SEIs may be able to benefit from No-Filing Service (NFS)/ Direct Notice of Assessment (DNOA).
If your organisation received the Submission Notice, did not make any payments to the relevant SEIs in the previous year, you are still required to complete the declaration form or write to us at go.gov.sg/iras-commission-enquiry to declare that no payments were made.
Failure to submit the required information by 1 Mar is an offence under the Income Tax Act 1947, and you may be subject to penalties up to $5,000.
You can submit SEIs' information using one of the following modes:
| Submission mode | Suitable for |
|---|---|
| Digital Service (myTax Portal) | Organisations submitting records directly through IRAS' digital service via Excel upload or manual entry. |
| Customised Software (API) | Organisations that have integrated their systems with IRAS' API services or have a higher submission volume. |
For detailed guidance on each submission mode, visit Digital Services for Intermediaries of Self-Employed Individuals.
FAQs
During the individual income tax filing season from 1 Mar to 18 Apr, the information will generally be reflected in the SEIs’ Income Tax Return within 1-2 working days after the intermediary has submitted the records to IRAS.
Outside the filing season, the information will generally be reflected within 5 working days.
This applies only if the SEI has not yet filed the Income Tax Return. Once the SEI has filed the Income Tax Return, the information will not be automatically added to the return.
You should submit a revised submission to IRAS for only the affected records that contain errors.
For more information, please refer to Amend submitted self-employment income records under MIS.
Respective intermediaries should find out what are the reasons for the discrepancy.
If the income difference is due to an error in the transmitted amount, the intermediary must submit an amendment to IRAS only for the affected records that contain errors.
For more information on how to amend your previous submission, please refer to Amend submitted self-employment income records under MIS.