Auto Inclusion Scheme (AIS) for Employment Income

Auto Inclusion Scheme (AIS) for Employment Income

The Auto-Inclusion Scheme (AIS) for Employment Income is a mandatory digital initiative by the Inland Revenue Authority of Singapore (IRAS). Under this scheme, employers submit their employees' income information to IRAS electronically.

In the past, employees had to manually enter their salary, bonus, and commission details when filing their tax returns. With AIS:

• The Employer: Submits the employment income data (Forms IR8A, Appendix 8A, etc.) to IRAS by 1 March each year.

• IRAS: Automatically populates this data into the employees' electronic tax returns.

• The Employee: When they log in to myTax Portal, their income is already listed. They only need to verify the figures and claim any additional reliefs. This is usually in March until 15 Apr each year.

Under Section 68(2) of the Income Tax Act (PDF, 160 KB), submission is mandatory for employers who:

• Have 5 or more employees in year 2025;

• Received a "Notice to File Employment Income of Employees Electronically"; or

• Were registered for AIS on or before 1 Mar 2026 and remained registered as of that date.

Learn how to register your company/business for AIS and streamline your operations. Contact us at:
📧 adept@adept-cs.com
💬 WhatsApp: https://wa.me/6584554677

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