The Auto-Inclusion Scheme (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, are then auto-included in the employees' income tax assessment without them having to declare or claim when filing their income tax returns.
Employers who are in the Auto-inclusion Scheme for Employment Income do not need to distribute hardcopies IR8A/ IR8S/ Appendix 8A/ Appendix 8B to their employees, as the information will be transmitted to IRAS electronically.
Compulsory Auto-inclusion Scheme (AIS) for Employment Income for employers with 50 or more employees
From Year of Assessment (YA) 2010, it is compulsory for employers with 50 or more employees to file the employees' salary information or employment income to IRAS electronically. The AIS has been compulsory for employers with at least 100 employees since YA2009. For more information, refer to Compulsory Electronic Filing of Employment Income.
Can I participate in the Auto-Inclusion Scheme for Employment Income even though I have less than 50 employees and not required to join?
Yes you can. To participate in the Auto-Inclusion Scheme for Employment Income, simply fill up the application form (77KB) Fax the completed form to IRAS at 6351-3302 before 31 Jul for transmission of employment income for the current year.
What are the benefits of Auto-Inclusion Scheme for Employment Income?
Some of the benefits you enjoy include:
- Save time on preparing the hardcopies of IR8A/ IR8S/ Appendix 8A/ Appendix 8B
- You no longer need to print out the hard copies
- You no longer need to issue out hard copies of IR8A/ IR8S/ Appendix 8A/ Appendix 8B to your employees any more
What’s more, your employees will be able to see this information online when they are doing their annual e-Filing of tax returns.
Who can apply?
Any employers who have employees can join the scheme.
What do I have to do once I sign up for the scheme?
Please communicate to your employees (including directors) that:
- If they are filing their individual income tax returns via myTax Portal, details of their employment income and deductions will be reflected in the Income, Deduction, Relief Statement (IDRS) when they e-File. Thus, they do not need to declare their employment income and deductions (made through their salary) during the filing
- If they are completing the paper return, they should enter '0' for their employment income and any donations, CPF contributions and life insurance premium deducted from their salary;
- They are required to file their income tax return as long as an income tax return/ IRAS PIN mailer has been issued to them;
- They are required to declare other sources of income (e.g. rental) and indicate their claims for the tax reliefs, which are not auto-included in their income tax assessment.
Download the Checklist of Dos’ and Don’ts for e-Filing (119KB) to inform your employees on what to do once you are in the Scheme.
All new participating employers are to pass the trial submission. This is to ensure a smooth transmission of employment income data. Go to trial submission for more information.
How do I send the employment income information to IRAS?
You can send your employees’ employment income to IRAS using the following modes:
How do I file using e-Submission of Employment income?
The e-Submission of Employment Income application is available from 2007. There are 3 modes of transmission: