Employment Income

Overview of e-Submission of Employment Income

The e-Submission of Employment Income application, a new web-based e-Service was implemented in 2007 for employers to transmit information in Form IR8A, IR8S, Appendix 8A and Appendix 8B electronically to IRAS.  This e-Service comprises three modes of transmission to suit the needs of different profile of the employers. This e-Submission application is provided free of charge to employers and is an alternative to the PATLine used by employers on the Auto-Inclusion Scheme for Employment Income.    

Introduced in 1998, the Auto-Inclusion Scheme for Employment Income (AIS) is a scheme where employers transmit details of employees' employment income to IRAS electronically. Information on salary, bonus, tax-deductible donations, CPF contributions etc, is then auto-included in the employees' income tax assessment. The employees do not have to declare or claim this information when filing their income tax returns.

Employers with 100 or more employees are required to file employment income to IRAS electronically since Year of Assessment (YA) 2009.

From YA 2010 onwards, the compulsory electronic filing of employment income has been extended to employers who employ 50 or more employees.

For more information, please refer to the links below:

1. Auto-Inclusion Scheme for Employment Income
2. e-Submission of Employment Income
3. Compulsory Electronic Filing of Employment Income
4. Participating Organisations
5. Filing Deadline
6. e-Services Authorisation System (EASY)
7. Online Application
8. Offline Application
9. Validation and Submission Application
10. Preparation of Employment Income
11. Amendment of Files
12. Trial Submission
13. Technical File Format/ Specifications
14. Payroll Vendors Supporting IRAS Specifications
15. Provident and Tax Line (PATLine)

Frequently Asked Questions