Who has to file under AIS
The rule. Under section 68(2) of the Income Tax Act, an employer must submit employment income to IRAS electronically under AIS if it:
- had 5 or more employees in 2026;
- received a "Notice to File Employment Income of Employees Electronically" from IRAS; or
- was registered for AIS on or before 1 Mar 2026 and still was on that date.
Smaller employers may join AIS too. Income submitted under AIS appears in the employee's own tax return, so they do not have to enter it.
What is due, and when. Income for 2026 (1 Jan to 31 Dec 2026) is submitted by 1 Mar 2027, and each employee gets their IR8A information by the same date.
How Officaid prepares the IR8A
- Run payroll as usual. Every processed payslip already holds salary, allowances, bonus, overtime, CPF and the self-help fund.
- Generate from payslips. In Team → Tax, choose income year 2026 and load the year's payslips. Officaid makes one IR8A draft per employee.
- Review each draft. Gross salary, allowances and bonus add up to the total income; employee CPF and the self-help fund contributions (CDAC, ECF, SINDA, and MBMF on its own line) land on their own IR8A lines. Employer CPF and SDL stay off the form, as IRAS expects.
- Submit to IRAS. Log in with Corppass from the Tax page and submit under AIS. Each draft's status then shows where it stands.
Corrections after you file
Found a mistake after submitting? Generate an Amendment for that employee. Officaid offers it only for employees whose original is already submitted, and fills it from the payslips as they stand now. A Revised submission replaces everything filed before for that employee and year, so it carries the full year's figures. If you filed some other way, for example through an agent, mark those rows as submitted so your records stay in step.
Why this matters for a small team
- One set of numbers. The IR8A comes from the same payslips that paid your team and went to CPF, so the year adds up.
- No year-end typing. No spreadsheet to rebuild in February.
- Everything payroll in one place. CPF by age band and PR year, the self-help funds, SDL, payslips, the bank file and the IR8A. See Singapore payroll rules.