The Auto-Inclusion Scheme (AIS) is IRAS’s electronic reporting system for employment income. Employers under AIS submit employees’ income information directly to IRAS, which uses the data to pre-fill employees’ personal income tax returns.
For income earned in 2026, AIS is compulsory if your organisation has 5 or more employees during the year, if IRAS has issued a Notice to File Employment Income of Employees Electronically, or if your organisation is already registered for AIS. Once you join AIS, participation continues even if your employee count later falls below 5.
The employment income for 2026 must be submitted by 1 March 2027. Employers with fewer than 5 employees may join voluntarily, but annual AIS submissions become mandatory after registration.
2026 employment income deadline: AIS employers must submit their employees' 2026 employment income information to IRAS by 1 March 2027. Late submission may lead to a fine of up to S$5,000. See IRAS' current AIS submission guidance.
What is the Auto-Inclusion Scheme (AIS)?
AIS is the system Singapore employers use to report employment income to IRAS electronically. The submitted figures are then auto-included in employees’ personal income tax returns.
AIS employers are not required to give employees hardcopy IR8A, Appendix 8A or Appendix 8B forms because the employment income details are sent directly to IRAS. Employers outside AIS must still prepare the applicable employment income forms and provide them to employees by 1 March.
AIS is an employer reporting obligation. It is separate from the company’s own Corporate Income Tax filings such as ECI and Form C-S, Form C-S (Lite) or Form C. For the company tax side, see our Singapore Corporate Tax Filing Guide.
For employers, the main practical benefits of AIS are:
- Employment income is submitted electronically to IRAS by 1 March each year.
- Employees' submitted employment income is pre-filled in their personal income tax returns.
- AIS employers do not need to issue hardcopy IR8A, Appendix 8A or Appendix 8B forms to employees.
Who must join AIS for 2026 employment income?
AIS participation is compulsory for an employer if any of the following applies:
- The employer has 5 or more employees at any time from 1 January to 31 December 2026.
- IRAS has issued a Notice to File Employment Income of Employees Electronically.
- The employer is already registered for AIS and remains registered.
For the 5-employee test, count employees who worked for the organisation during the year, including employees who left before year end. When the actual AIS submission is prepared, employment income already assessed through tax clearance does not need to be submitted again.
Employers with fewer than 5 employees can join AIS voluntarily. Once registered, AIS participation continues in later years even if the employee count drops below 5.
Which employees must be included in an AIS submission?
IRAS requires AIS employers to submit employment income information for the relevant employees who received income for work in Singapore. This includes:
- full-time resident employees;
- part-time resident employees;
- non-resident employees, including overseas-based employees who rendered services in Singapore during the year;
- company directors, including non-resident directors;
- board members receiving board or committee fees;
- pensioners; and
- employees who left the organisation but still received income in the reporting year, such as stock option gains.
There are some important exceptions. Income of a sole proprietor or a self-employed partner is business income and is not submitted through AIS. A salaried partner engaged under an employment contract is treated as an employee for AIS purposes.
For a non-resident director who receives director’s fees only, IRAS does not require that director’s information to be submitted through AIS. Different reporting can apply where the director also receives other remuneration.
For foreign employees whose employment income has already been assessed through tax clearance, do not submit the same assessed income again through AIS. If additional employment income was not covered by the tax clearance, that additional amount still needs to be dealt with.
IRAS maintains a current list of employees to include in AIS submissions.
How do employers register for AIS?
AIS registration is available throughout the year. For Year of Assessment 2027, registration is open until 1 March 2027. An employer should register only after it has hired at least one employee.
Registration is completed through myTax Portal. Depending on the login route and the person’s existing IRAS access, the registration can be completed through Personal Tax, Company/Business Tax or Tax Agent Login. For company filings, make sure the staff member has the appropriate IRAS digital-service access for the organisation.
If you need a refresher on business access and authorisations, see our Corppass Singapore guide.
How do employers submit AIS employment income?
AIS employers must submit employment income electronically by 1 March each year. For income earned in 2026, the deadline is 1 March 2027.
IRAS currently supports two main submission routes:
- Payroll software with AIS API. Employers using compatible payroll software can transmit the employment income records electronically from their payroll workflow.
- IRAS’ Submit Employment Income Records digital service. Employers can use myTax Portal to enter, import, review and submit the records. This route is also used by employers relying on the AIS Data Link-up Service.
After submission, check the submission status in myTax Portal and correct any errors promptly if an amendment is required.
What is the AIS Data Link-up Service?
The AIS Data Link-up Service reduces manual entry by pre-filling information that IRAS receives from CPF Board and the Ministry of Manpower. Local employees’ employment income information can be pre-filled from CPF data, while selected personal particulars for foreign employees can be pre-filled from MOM data.
The service does not file AIS automatically. The employer still has to open the employment income records in myTax Portal, verify the pre-filled information, add missing items and submit the final records to IRAS by the deadline.
From 15 September 2025, newly registered AIS employers are automatically enrolled in the Data Link-up Service for the following Year of Assessment unless they opt out.
Not everything will necessarily be pre-filled. Employers may still need to add or correct items such as:
- director’s fees;
- benefits-in-kind and other taxable benefits;
- stock option gains;
- income or deductions not captured in the CPF or MOM data; and
- CPF information submitted after IRAS’ annual pre-fill cutoff.
Because the annual CPF cutoff and the exact pre-filled fields can change, check IRAS’ current AIS Data Link-up Service guidance when preparing each year’s filing.
What happens if an employer files AIS late?
Employment income must be submitted by 1 March. IRAS states that late submission may lead to a fine of up to S$5,000.
If your organisation falls within the compulsory AIS rules, do not wait for a reminder before acting. IRAS specifically asks employers that meet the compulsory criteria but have not received a notification to come forward, register and submit by the applicable deadline.
AIS does not replace the company’s other tax and compliance filings
AIS reports employees’ employment income. It does not replace the company’s own Corporate Income Tax obligations, CPF reporting, GST obligations or ACRA filings.
For example, a Singapore company may still need to file ECI and its annual Corporate Income Tax Return even though it has already completed AIS. Our Singapore Corporate Tax Filing Guide explains those company-level tax deadlines separately.
Need help separating your employer and company filing obligations?
Payroll reporting, corporate tax and annual company compliance sit on different filing tracks. If you are unsure which obligation applies to your company, contact us and we will be happy to help you work through what needs to be handled and when.
