Submit employee income to IRAS electronically
The Auto-Inclusion Scheme, commonly known as AIS, is a programme that lets employers submit employee income information directly to IRAS electronically. Instead of issuing paper IR8A forms to each employee, the data goes straight to IRAS and is automatically included in employees' tax returns.
AIS saves time for both employers and employees. Employees no longer need to manually enter their income when filing taxes, and employers avoid the hassle of printing and distributing forms.
How AIS Works
Under the Auto-Inclusion Scheme:
- Employers submit employment income data electronically to IRAS by 1 March each year.
- IRAS receives the information and pre-fills it into each employee's tax return.
- Employees verify their pre-filled tax returns and make corrections if needed.
- Tax filing is simplified because most income information is already populated.
This electronic process replaces the need for paper IR8A forms. Employees can log in to myTax Portal and see their employment income already filled in.
Benefits of AIS
The Auto-Inclusion Scheme offers advantages for everyone involved:
- For employers: No need to print, sign, and distribute IR8A forms to employees. Submit once electronically and you are done.
- For employees: Tax returns are pre-filled with accurate income data. Less manual entry means fewer errors.
- For accuracy: Data comes directly from payroll systems, reducing transcription mistakes.
- For compliance: Electronic submission creates a clear audit trail.
Who Must Participate in AIS
AIS participation is mandatory for most employers in Singapore:
- Companies with 5 or more employees must participate in AIS.
- Companies with fewer than 5 employees are encouraged to join but may still issue paper forms.
- Government agencies and statutory boards are required to participate.
Even if AIS is not mandatory for your company, joining the scheme simplifies your tax reporting process significantly.
What Information is Submitted
Under AIS, employers submit the same information that would appear on an IR8A form:
- Gross salary including basic pay and overtime.
- Bonuses and annual wage supplements.
- Director's fees if applicable.
- Allowances such as transport, meals, or housing.
- Benefits-in-kind like company cars or accommodation.
- Employer CPF contributions for the year.
- Stock options and share awards if applicable.
Officaid tracks all of this throughout the year, so generating the submission is straightforward.
Submission Deadline
The AIS submission deadline is 1 March each year for the previous calendar year's income. For example, income earned in 2025 must be submitted by 1 March 2026.
How Officaid Handles AIS
Officaid is both an approved AIS Payroll Software Vendor and a One Stop Payroll (OSP) vendor. This means Officaid meets IRAS requirements for electronic submissions and can send your employment income data directly to government agencies through secure channels.
With Officaid, you can:
- Generate AIS data automatically from your payroll records.
- Review submissions before sending to catch any errors.
- Submit directly to IRAS without logging into separate portals.
- Track submission status to confirm IRAS received your data.
No manual data entry, no paper forms, no switching between systems.
Frequently Asked Questions
Yes. AIS pre-fills employment income, but employees must still log in to myTax Portal to verify their information and submit their tax returns. They may also need to declare other income sources like rental or investment income.
Employees can amend the pre-filled information when filing their taxes. However, it is best to ensure accuracy at the source. Review your Officaid submissions carefully before sending to IRAS.
If you participate in AIS, you do not need to issue paper IR8A forms. The electronic submission replaces the paper process. However, you should keep records of what was submitted for your own reference.
You can apply for AIS through the IRAS website. Once enrolled, you can use Officaid to submit your employment income data electronically each year.
Official Resources
For more information on the Auto-Inclusion Scheme, visit:
What's Next?
Learn more about compliance and government submissions:
- What is IRAS covers the tax authority and employer obligations.
- What is One Stop Payroll (OSP) explains how Officaid connects to government agencies.
- What is an OSP Vendor highlights Officaid's approved status.