Electronic tax filing made simple
Gone are the days of printing forms and mailing them to IRAS. The Auto-Inclusion Scheme (AIS) lets employers submit employment income records electronically, with data flowing directly into employees' tax returns. For businesses using approved payroll software like Officaid, this means faster submissions, instant validation, and less paperwork.
How AIS Works
Under AIS, employers transmit employment income data electronically to IRAS instead of submitting paper forms. IRAS then "auto-includes" this information in each employee's tax return, pre-filling the employment income section so employees don't need to enter it manually.
The scheme benefits everyone. Employers save time on paperwork. Employees get accurate pre-filled tax returns. IRAS receives standardised data that's easier to process. It's a system designed to reduce errors and streamline the entire tax filing process.
Who Must Participate
AIS participation depends on your company size:
- Mandatory for employers with 5 or more employees
- Voluntary for employers with fewer than 5 employees
Even if you're not required to participate, joining AIS simplifies your reporting process and ensures your employees benefit from pre-filled tax returns.
Benefits of Electronic Submission
Submitting through AIS offers several advantages over manual methods:
Instant validation catches errors before submission. The system checks for missing fields, invalid formats, and other issues, letting you fix problems immediately rather than discovering them weeks later.
Immediate acknowledgement confirms IRAS received your submission. You know right away whether the filing was successful, with no waiting for postal confirmations.
Complete audit trail keeps records of what was submitted and when. This documentation is valuable for compliance purposes and resolving any disputes.
Reduced errors from eliminating manual data entry. Information flows directly from your payroll system to IRAS, minimising transcription mistakes.
IRAS-Approved Software
To submit via AIS, you need software that meets IRAS technical requirements. Approved vendors have integrated their systems with IRAS APIs and demonstrated compliance with data standards.
Officaid is an IRAS-approved One-Stop Payroll vendor, meaning it can submit employment income records directly to IRAS on your behalf. The integration handles the technical details, so you can focus on reviewing your data rather than managing file formats and transmission protocols.
Registration and Timing
Companies participating in AIS should ensure their registration is current with IRAS. If you're newly required to participate (for example, you've grown to 5 or more employees), check the IRAS website for registration procedures.
The submission deadline remains 1 March each year, the same as paper submissions. However, electronic filing typically processes faster and provides immediate confirmation.
How Officaid Helps
Officaid handles the technical requirements of AIS submission. When you're ready to file, authenticate through CorpPass and submit directly from the Tax module. The system packages your employment income data according to IRAS specifications and transmits it via API.
After submission, Officaid records the acknowledgement from IRAS and updates your submission status. You have a clear record of what was filed and when, all within the same system you use for payroll.
Frequently Asked Questions
Employers required to participate in AIS who fail to do so may face penalties from IRAS. For the current enforcement approach and any grace periods, check the official IRAS website or contact them directly.
Paper submission is generally only available to employers not required to participate in AIS (those with fewer than 5 employees). If you're required to use AIS, electronic submission is mandatory. Check the current IRAS guidelines for any exceptions.
Yes. AIS covers the same employee categories as paper submissions: full-time, part-time, directors, non-residents, and others. The submission format accommodates all standard employment income reporting requirements.
Submit an Amendment or Revised submission through the same electronic channel. In Officaid, generate a new tax submission with the appropriate submission type, make your corrections, and submit to IRAS. See Original, Amendment, and Revised Submissions for guidance.
What's Next
Understand the details of employment income reporting:
- What is the IR8A Form - Learn the form structure and fields
- Introducing the Tax Module - See how Officaid manages tax submissions
- Submitting to IRAS via API - Walk through the submission process