Frequently Asked Questions

1. Auto-Inclusion Scheme for Employment Income (AIS) 
2. e-Service Authorisation System (EASY) 
3. myTax Portal
4. e-Submission of Employment Income 
5. Common scenarios during preparation of employment income information 
6. Online Application 
7. Offline Application and Validation & Submission Application 
8. Amendment file 
9. Submission Deadline 
10. Trial run 
11. Compulsory participation in the Auto-Inclusion Scheme for Employment Income 
12. Technical Issues 

 

A. Auto-Inclusion Scheme for Employment Income (AIS)

1. Do I need to have a minimum number of employees to participate in the Auto-Inclusion Scheme for Employment Income? 
2. Can we participate in the Auto-Inclusion Scheme for Employment Income if our company does not use any payroll software? 
3. How can my employees verify the amounts of income assessed if they do not have the hardcopy Form IR8A? 
4. Are my employees required to file their tax return if my company is in the Auto-Inclusion Scheme for Employment Income? 
5. My employees have mistakenly furnished their employment income and deductions which have been transmitted electronically to IRAS when filing their individual tax return. What should the employee do? 
6. What do I have to inform my employees if we are on the Auto-Inclusion Scheme for Employment Income? 
7. The tax consultant handles my expatriates’ remuneration. Can I exclude them from the electronic transmission? 
8. Can we submit manual/ hardcopy IR8A if we are already in the scheme? 

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1) Do I need to have a minimum number of employees to participate in the Auto-Inclusion Scheme for Employment Income?

No, there is no restriction on the number of employees you must have before you join AIS.

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2) Can we participate in the Auto-Inclusion Scheme for Employment Income if our company does not use any payroll software?

You can still participate in the Auto-Inclusion Scheme for Employment Income. You may choose to use the Offline Application or the Online Application to transmit your employees’ employment income via e-Submission of Employment Income application.

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3) How can my employees verify the amounts of income assessed if they do not have the hardcopy Form IR8A?

The employment income and deductions transmitted by the employer are shown in the employee's electronic income tax return (if they e-File their tax returns) as well as the Notice of Assessment, which they can check against their pay slip/ statement of income.

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4) Are my employees required to file their tax return if my company is in the Auto-Inclusion Scheme for Employment Income?

Your employees have to file their Income Tax Return when they receive any of the following notification from IRAS: a SingPass letter, IRAS PIN mailer, paper form or SMS to file.

Employment details, which are transmitted electronically by the employer, do not have to be furnished in the tax returns as the information will be automatically included in the income tax assessment.  If your employees e-File the information of their employment income and deductions, these will be shown in the Income, Deduction, and Relief Statement (IDRS).

If they are completing the paper return, they should enter “0” for their employment income, any donations, CPF contributions and life insurance premium deducted from their salary.

Your employees have to report any other income or file claim for any tax deductions, if any, which are not auto-included in their income tax returns e.g. rental income and life insurance premiums paid.

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5) My employees have mistakenly furnished their employment income and deductions which have been transmitted electronically to IRAS when filing their individual tax return. What should the employee do?

Please inform them to contact IRAS at 1800 356 8300 so that IRAS can review these cases. However, we seek your help to remind your employees to enter “0” for employment income and deductions, as you have transmitted this information to us when filing their income tax returns.

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6) What do I have to inform my employees if we are on the Auto-Inclusion Scheme for Employment Income?

Please let your employees (including directors) know:

• 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.

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7) The tax consultant handles my expatriates’ remuneration. Can I exclude them from the electronic transmission?

You cannot exclude expatriates from the AIS.  Once your company joins the AIS, the name of your company will be posted at IRAS website and employees will be advised not to declare their employment income and deductions received from your company.

Therefore, you may want to authorise your tax consultant to e-file the expatriates’ remuneration via EASY.  For more information on EASY, refer to our IRAS website - e-Services Authorisation System.

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8) Can we submit manual/ hardcopy IR8A if we are already in the scheme?

No, once the organisation is in the scheme, you would have to transmit all the employees’ information electronically to IRAS.

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B. e-Service Authorisation System (EASY)

1. How do I authorise my staff to use the e-Submission of Employment Income Application? 
2. What is the difference between a Preparer and Approver role? 
3. Can staff who are authorised to use other e-Services provided by IRAS also use the e-Submission of Employment Income or view the employees’ information transmitted by other authorised staff? 
4. Do I need to authorise myself again for e-Submission of Employment Income even though I am already authorised myself as an approver for GST? 
5. How do I cancel an authorisation after I have authorised a staff? 

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1) How do I authorise my staff to use the e-Submission of Employment Income Application?

Step 1: Apply for Access Code (if applicable)

An Access Code is required for you to log in to EASY to authorise your staff to use the e-Submission Application. Each organisation should only have 1 Access Code.

Please apply for the Access Code, if your organisation does not have one, at IRAS tax form page > Application Form for e-Services Access Code. We will process your application and mail you the Access Code within 4 working days.

Step 2: Login to EASY to authorise a staff to use “e-Submission of Employment Income”

You are required to login to EASY using the Access Code and SingPass/ IRAS PIN to authorise a staff to use the e-Submission system.

Authorise your staff as an “Approver” or “Preparer” for the e-Submission of Employment Income.

Step 3: Check authorised records in EASY

At EASY main menu, select “View/Edit/ Delete Records of Authorised Staff/ Third Party”. Click on “View All” to view all authorised staff or third party records. The list of authorised staff or third party records will be displayed. Click on “IRAS” on the authorised function for agency or ministry. Ensure that the selection box of the “e-Submission of Employment Income” is selected with a valid authorised date and role assigned.

You can refer to the list of EASY user guides here.

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2) What is the difference between a Preparer and Approver role?

A “Preparer” prepares the form and saves it as draft for the Approver to approve and submit it to IRAS. (Only applicable to Online Application)

An “Approver” approves and submits to IRAS the form prepared. Only the Approver can submit files to IRAS. (Applicable to Online Application, Offline Application and Validation & Submission Application)

There is no need for a person to be authorised with both roles because an Approver also has the rights of a Preparer. A company needs to have at least 1 Approver to submit files to IRAS.

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3) Can staff who are authorised to use other e-Services provided by IRAS also use the e-Submission of Employment Income or view the employees’ information transmitted by other authorised staff?

The staff can only access the e-Services that he/ she has been authorised.  If he/she is given the access right to the e-Submission of Employment Income only, then he/ she can access the e-Submission of Employment Income application only.

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4) Do I need to authorise myself again for e-Submission of Employment Income even though I am already authorised myself as an approver for GST?

Yes. Authorisation for each of the e-Services is required.

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5) How do I cancel an authorisation after I have authorised a staff?

You can cancel the authorisation at the “View/ Edit/ Delete Records of Authorised Staff/ Third party” on the EASY-Main Menu. You can either input an end date in the "TO" field to mark the last day of authorisation or delete the entire access.

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C. myTax Portal

1. What can I do in the myTax Portal for e-Submission of Employment Income? 
2. Why can’t I see the “e-Submission” hyperlink when I login to myTax Portal? 
3. What should I do when I encounter a page error in myTax Portal? 

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1) What can I do in the myTax Portal for e-Submission of Employment Income?

myTax Portal is a safe and secure one-stop personalised portal for you to transact with IRAS electronically. It allows you to:

• View your last completed portal transaction
• File employees’ employment income

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2) Why can’t I see the “e-Submission” hyperlink when I login to myTax Portal?

This is because you have either:

• logged in to your individual tax matter at the login page using only your SingPass/ IRAS PIN or 
• you are not authorised to use the e-Submission of Employment Income application

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3) What should I do when I encounter a page error in myTax Portal?

Log out of the website, clear the Internet cache and log in again.

If the same error occurs, take a screen shot of the error and e-mail it to IRAS at esub-tech@iras.gov.sg for troubleshooting.

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D. e-Submission of Employment Income

1. Do I have to pay for using the e-Submission of Employment Income application? 
2. How do I submit employment income of my subsidiary's employees? 
3. If my company has two approvers that is one handling the salary data of several staff and the other handling the data for senior management staff, are they able to see each other’s employment income data? 

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1) Do I have to pay for using the e-Submission of Employment Income application?

No, this is a free electronic service provided by IRAS. You only have to bear the cost of your own Internet service connection and subscription to the respective Internet Service Provider.

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2) How do I submit employment income of my subsidiary's employees?

The subsidiary must also be a participant in the Auto-Inclusion Scheme for Employment Income. The subsidiary must also have granted you access via EASY before you can do the e-Submission on its behalf.

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3) If my company has two approvers, that is one handling the salary data of several staff and the other handling the data for senior management staff, are they able to see each other’s employment income data?

Both preparers/ approvers will be able to see the employment income data prepared via Online Application.

If you do not want another preparer/ approver to see the employment income data prepared, please use the Offline Application or the Validation & Submission Application.

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E. Common scenarios during preparation of employment income information

1. If an employee is posted overseas for the full year or part of the year, must I transmit the employment income and deductions for the employee? 
2. If an employee is transferred from a holding company to its subsidiary, can the same employee’s name appear in 2 batch files? 
3. How do I transmit the information if an employee left and re-joined the company during the same year? 
4. How do I segregate the Yayasan Mendaki Fund and the Mosque Building Fund? 
5. Must I double the amount of tax-deductible donations in the submission in order to get the double tax deduction for the employee? 
6. The Director of Company A is also an employee of Company B. The director's fee of this director was paid to Company B. Is Company A required to transmit the director's fee? 
7. Should I include employee who work for a short period and left the company? 
8. Do I only transmit employment income information of employees who are taxable? 
9. Must I transmit consultation fees that are paid to consultants who are not employees of the company? 
10. This is my first year of participating in the Auto-Inclusion Scheme for Employment Income (e.g. 2010). Can I transmit electronically back year’s (e.g. 2008) income adjusted in this year? 
11. Do I have to transmit the record of foreign employee whose income is below $22,000 and tax clearance is not required? 
12. Do I have to transmit the IR8A if IR21 has already been submitted and income tax has been cleared? 
13. What is organisation ID? 
14. What organisation ID must I use if my organisation has no UEN? 
15. Can I use the work permit number for foreign employees for the transmission as it is currently captured in the payroll software? 
16. What does the “current year” or “basis year” refer to? 
17. Am I required to transmit the information of director's fees paid to a non-resident director if income tax has been withheld? 
18. How do I declare exempt income? 
19. How do I declare the Appendix 8A if an employee has more than 1 place of residence? 
20. Where can I get the explanatory notes to the Form IR8A, Appendix 8A, Appendix 8B and IR8S? 
21. Can I declare the stock option gains in a foreign currency? 
22. Do I have to submit Appendix 8B for my employee if he has not exercised the stock option granted to him? 
23. Do I have to submit Appendix 8B for my employee if he is posted overseas for the full year of 2009 or ceased employment in 2009? 
24. If an employee has exercised more than one stock option in the same year on different dates, how do I create the Appendix 8B record? 

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1) If an employee is posted overseas for the full year or part of the year, must I transmit the employment income and deductions for the employee?

Since 1 Jan 2004 (YA2005), remittance on overseas employment income is not taxable. Thus, excess employer’s CPF contributions are not taxable and employee’s CPF contributions are not allowable for deduction. You are not required to complete the Form IR8A/S of this employee who is posted overseas.

You may give the employee a separate statement of income accrued during his overseas posting.

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2) If an employee is transferred from a holding company to its subsidiary, can the same employee’s name appear in 2 batch files?

Yes, the employee's name can appear in both the holding and subsidiary company's file.

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3) How do I transmit the information if an employee left and re-joined the company during the same year?

You can consolidate the two records into one and submit the earlier date of commencement and later date of cessation. If you send 2 separate records for the 2 periods of employee, please send the second record in an amendment file.

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4) How do I segregate the Yayasan Mendaki Fund and the Mosque Building Fund?

Please refer to MUIS’ (Majlis Ugama Islam, Singapura) website, http://www.muis.gov.sg for the basis of segregation.

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5) Must I double the amount of tax-deductible donations in the submission in order to get the double tax deduction for the employee?

No, you should report only the exact amount of donation deducted from salary.  IRAS will automatically allow the double tax deduction in the employee’s income tax assessment.

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6) The Director of Company A is also an employee of Company B. The director's fee of this director was paid to Company B. Is Company A required to transmit the director's fee?

If Company A pays the full amount of director's fee to Company B, Company A does not need to report the director's fee in its transmission. Instead, Company B should report the director's fee if it is subsequently paid to the employee.

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7) Should I include employee who works for a short period and left the company?

Yes, you should include all of your employees in the transmission.

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8) Do I only transmit employment income information of employees who are taxable?

You are required to prepare and transmit the information for all employees to IRAS.

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9) Must I transmit consultation fees that are paid to consultants who are not employees of the company?

Payments made to consultants who are not employees should not be included in the transmission. Instead, these consultants must be given a statement of income and they have to declare the income in their individual income tax returns.

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10) This is my first year of participating in the Auto-Inclusion Scheme for Employment Income (e.g. YA2010). Can I transmit electronically back year’s (e.g. YA2009) income adjusted in this year?

No, if adjustments need to be made to the salary information of past years, you need to prepare manual/ hardcopy IR8A for the respective years affected that were prepare prior to the participation in the scheme.

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11) Do I have to transmit the record of foreign employee whose income is below $22,000 and tax clearance is not required?

Yes, you are still required to include these foreign employees’ employment income information in the submission.

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12) Do I have to transmit the IR8A if IR21 has already been submitted and income tax has been cleared?

Employers in the AIS have to declare employment income of all their employees. If the salary data still exists in the payroll, you can  transmit the data to IRAS.  (IRAS will remove the income information if the employee has already been assessed to tax.)  However, if the salary data has been removed or irretrievable, you may omit them in your transmissions if you have already sought prior tax clearance (IR21).

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13) What is organisation ID?

This is the employer's Tax Reference number, which is the company or business registration number.  Organisations which are not registered with Accounting & Corporate Regulatory Authority (ACRA) should use the tax reference number assigned by IRAS.

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14) What organisation ID must I use if my organisation has no UEN?

Please use the tax reference number shown on the tax form issued to the organisation.

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15) Can I use the work permit number for foreign employees for the transmission as it is currently captured in the payroll software?

No. Please update these records with their FIN (Foreign Identification Number) before you transmit the information to IRAS. All foreign employees should have FIN issued by the Immigration and Checkpoint Authority (ICA).

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16) What does the “current year” or “basis year” refer to?

The “current year” and “basis year” refers to the year in which you are filing the employment income of your employees. For example: If you are preparing an employment income file in January 2010 for employees' employment income for the year ended 31st December 2009, the current year is 2009.

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17) Am I required to transmit the information of director's fees paid to a non-resident director if income tax has been withheld?

Yes, the information must be transmitted with the "S45 indicator" checked. This indicator is shown on the IR8A screen.

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18) How do I declare exempt income?

You will include the exempt income in the item "amount of exempt income" and select the appropriate type of exemption under the item "exempt/ tax remission indicator" on the IR8A screen.

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19) How do I declare the Appendix 8A if an employee has more than 1 place of residence?

Please submit manual/ hardcopy Appendix 8A form for the particular employee, together with a covering letter stating the reason. You may courier the hardcopy documents to IRAS.

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20) Where can I get the explanatory notes to the Form IR8A, Appendix 8A, Appendix 8B and IR8S?

Explanatory notes: Form IR8A, Appendix 8A, Appendix 8B and IR8S

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21) Can I declare the stock option gains in a foreign currency?

No, please convert the amount of gains into Singapore Dollars. You can obtain the conversion rate at our website at http://www.iras.gov.sg (Quick Links > Exchange Rates).

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22) Do I have to submit Appendix 8B for my employee if he has not exercised the stock option granted to him?

No. Generally, gains from employees' stock options are taxable in the year in which the options are exercised.

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23) Do I have to submit Appendix 8B for my employee if he is posted overseas for the full year of 2009 or ceased employment in 2009?

If your employee is a Singapore citizen or Singapore permanent resident and has ceased employment with you or has been posted overseas in year 2009, please transmit their Appendix 8B and IR8A with only the amount of stock option gains to IRAS.

For non-Singapore citizen, please refer to the Form IR21 explanatory notes.

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24) If an employee has exercised more than one stock option in the same year on different dates, how do I create the Appendix 8B record?

You have to create 2 transaction records in one Appendix 8B by clicking the "NEXT SUB RECORD" button in the Online Application. Another column will appear for you to enter information pertaining to another transaction.

If you are using the Offline Application, all the sub-records are displayed in the Appendix 8B Form View.

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F. Online Application

1. I am a preparer. What should I do if I need to make amendment after I have submitted the file for approval and the status is still in "Pending Approval" but before transmitting to IRAS? 
2. Will there be an alert to the approver after the preparer has sent the employment income file to the approver for approval? 
3. How long will the files remain in the Online Application? 
4. What is the maximum number of records I can enter in the Online Application? 

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1) I am a preparer. What should I do if I need to make amendment after I have submitted the file for approval and the status is still in "Pending Approval" but before transmitting to IRAS?

You can approach the approver to change the file status from "Pending Approval" to "Draft" by clicking the button "Save as Draft". You can then make updates to the file and re-send it to the approver after the amendment.  Else, the Approver can make the changes.

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2) Will there be an alert to the approver after the preparer has sent the employment income file to the approver for approval?

No, the preparer has to inform the approver once the file is ready and sent to the approver.

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3) How long will the files remain in the Online Application?

Status	Period
Draft	3 months
Pending Approval	6 months
Submitted	2 years

 

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4) What is the maximum number of records I can enter in the Online Application?

You can enter up to 200 records per file in the Online Application.

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G. Offline Application and Validation & Submission Application

1. What is purpose of creating a profile in the Offline Application? 
2. How do I uninstall the Offline Application or Validation & Submission Application? 
3. Can we save the data for submission next year if we use the Offline Application? 
4. Can I print IR8A forms if I am using the Offline Application? 
5. Where will the profile be saved and where will the generated XML files be kept at if I use the Offline Application? 
6. How do I paste information in a dropdown list in the Offline Application grid view? 
7. How many records can I create/ import in the Offline Application? 
8. How many files can the Validation & Submission Application validate and submit? 
9. Do I have to download the latest Offline Application or Validation & Submission Application every year? 
10. What is the maximum number of records per file that I can submit to IRAS? 
11. How do I know if my files have been submitted to IRAS? 
12. What is the printer setting if I wish to print the IR8E from Offline Application? 

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1) What is purpose of creating a profile in the Offline Application?

The profile is the package of information that you have created. It contains the employer's information and also the employees’ particulars and employment income information that you have entered and saved.

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2) How do I uninstall the Offline Application or Validation & Submission Application?

To remove the installed application,

• Click on "Start" and select "Control Panel" 
• Select "Java"
• At "General" tab, select "View" in the "Temporary Internet Files"
• Ensure at the "show:" dropdown list is "Application". Select the application to remove. Right-click and select "Delete".

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3) Can we save the data for submission next year if we use the Offline Application?

Yes. You can import the employees’ particulars from the existing profiles that you have created and work on them by entering the employment income information.

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4) Can I print IR8A forms if I am using the Offline Application?

Yes. You can print the IR8A forms from the Offline Application. There is a print button in the application to print out the IR8A forms.

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5) Where will the profile be saved and where will the generated XML files be kept if I use the Offline Application?

The profile will be saved in your desired path or working folder. For example, in your C drive (C:\). The generated XML file will be saved to the folder where your profile resides. Users must not tamper with the generated XML file.

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6) How do I paste information in a dropdown list in the Offline Application grid view?

You have to select a non-dropdown list or textbox next to this dropdown list. Using your keyboard, move the focus to the dropdown list and click "Ctrl + V" (paste).

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7) How many records can I create/ import in the Offline Application?

It is recommended to create or import no more than 1000 records.

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8) How many files can the Validation & Submission Application validate and submit?

The Validation & Submission Application can validate and submit a maximum of four files at one time. If there are more than four files to be submitted, you have to close both the Validation & Submission Application and the Internet Explorer browser. Re-open the Validation & Submission Application and submit the other files.

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9) Do I have to download the latest Offline Application or Validation & Submission Application every year?

No, you need not have to download the applications every year. There will be an auto-update of the applications (if there is a newer version available) upon clicking on the shortcut icons on your desktop. Do note that you will need to be connected to the internet for the auto-update to work.

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10) What is the maximum number of records per file that I can submit to IRAS?

For both the Offline Application and Validation & Submission Application, the maximum file size is 10MB. If the file size exceeds 10MB, there will be an error message prompted upon submission.

For files submitted via the Validation & Submission Application, reduce the file size by unchecking the files at the summary page.

If you are using the Offline Application, you will need to create and save another profile for the remaining records.

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11) How do I know if my files have been submitted to IRAS?

When the file is successfully submitted to IRAS, an acknowledgement page with a submission reference number will be displayed. Please print this page for your record.

You may also refer to the "View Status" option to check your file's submission status.

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12) What is the printer setting if I wish to print the IR8E from Offline Application?

At the print preview in Internet browser,
Step 1: At toolbar, go to “File” > Select “Page Setup…”
Step 2: At “Size”, select “A4 210 x 297mm”

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H. Amendment file

1. Where and how do I reflect the arrears payments? 
2. How do I amend employee's ID which is entered wrongly? 
3. How do I prepare the amendment if there is an error in my submission of employment income file to IRAS? 
4. How do I submit amendments to Appendix 8B? 
5. Can I use another mode of transmission (e.g. Offline Application) to transmit the amendment record if the original employment income data was transmitted using a different application (e.g. Online Application)? 

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1) Where and how do I reflect the arrears payments?

Please create a separate file for each basis year for which arrears payments were made and reflect the amounts under the respective type of payment, e.g. employment income, allowance, etc. Do not include arrears payments in the current year's file.

Basis of reflecting non-contractual bonus and director's fees is as follows:

• Non-contractual bonuses are due and payable at the discretion of the employer and are regarded as the employee's income on the date the employer decides the bonuses are payable. For example, when your company decided in Dec 2009 to pay a non-contractual bonus in Jan 2010, this bonus must be declared in the IR8A for the year ended 31 Dec 2009. Do not include a non-contractual bonus declared payable in the year 2010 in the IR8A for the year ended 31 Dec 2009. It should be declared in the IR8A for the year ended 31 Dec 2010 (for the Year of Assessment 2011).
• Director’s fees are regarded as paid to the director on the date on which the fees are voted and approved at a company’s AGM/EGM of that calendar year. If your company held more than one meeting during the calendar year to approve payments of director’s fees for the same financial year, enter the date of approval of the latest meeting held. For example, Director's fees voted for and approved at a company's AGM/EGM in year 2009 should be declared in the IR8A for the year ended 31 Dec 2009.

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2) How do I amend employee's ID which is entered wrongly?

If the record has not been sent to IRAS, you can delete the whole record using the "delete" button at the bottom of the screen and re-create it if you are using the Online Application or Offline Application.

If the record has been transmitted to IRAS, you must transmit an amended record giving the same amounts as the original record with negative signs to negate the earlier submission and transmit another original file under the correct ID. Please ensure that complete and accurate information is transmitted to IRAS.

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3) How do I prepare the amendment if there is an error in my submission of employment income file to IRAS?

Amendment file is NOT required for changes to employee’s personal particulars, such as address, date of birth, etc.

Amendment file is required only for:

• Cases where amount of income/ deduction is under/ over reported in the earlier transmission.
• Cases where employee’s income tax is borne by employer but the indicator had not been furnished earlier.

For amendment to the amount of income and deductions, please send an amended record with the difference of the amount.

Example 1:
Actual Salary = $25,000
Original Transmission = $21,000
Amended record should be shown as "$4,000"

Example 2:
Actual Bonus = $6,000
Original transmission = $8,000
Amended record should be shown as "-$2,000"

Please leave all other numeric fields, which were not affected by the error (income and deductions) blank.

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4) How do I submit amendments to Appendix 8B?

• Incorrect price
  If the exercise price (or market value) is $10.22, but only $8.22 was transmitted for the 100 shares exercised. To correct/ amend:
  Step 1. Input "-100" shares with the exercise price (or market value) of $8.22 to offset the wrong entry.
  Step 2. Input 100 shares with the exercise price of $10.22.
• Incorrect date
  If the date of exercise is 03/01/2001, but 03/07/2001 was transmitted for the 50 shares exercised at $2.33. To correct/ amend:
  Step 1. Input "-50" shares with the exercise price of $2.33 to offset the wrong entry.
  Step 2. Input 50 shares with the correct exercise date of 03/01/2001.
• Incorrect particulars of company
  If the UEN and Name of Company offered the stock option is given wrongly in the previous transmission. To correct/ amend:
  Step 1. Enter the same information as per previous transmission with negative sign for number of shares under the wrong name and ID of the company.
  Step 2. Enter the correct UEN and Name of Company and all the relevant information.
• Incorrect Type of Plan
  If the Type of Plan is ESOP but ESOW was entered for the previous transaction. To correct/ amend:
  Step 1. Enter the same information as per previous transmission with negative sign for number of shares under the Type of Plan.
  Step 2. Enter the correct Type of Plan and all the relevant information.

For the following scenario, enter the variation/ difference to correct the errors for Incorrect Number of Shares.

• If the number of shares exercised is 200, but 20 shares was entered for the previous transmission. Correction:
  Enter the variation of “180” shares. (200 – 20 = 180)
• If the number of shares exercised is 300, but 340 shares was entered for the previous transmission. Correction:
  Enter the variation of “-40” shares. (300 - 340 = -40)

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5) Can I use another application (e.g. Offline Application) to transmit the amendment record if the original employment income data was transmitted using a different application (e.g. Online Application)?

Yes, you can submit an amendment file using a different application. However, for submission of amendment file using the Online Application, the original employment income data must be transmitted using the Online Application.

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I. Submission Deadline

1. Can I exclude the payroll of expatriates from the transmission if the expatriates’ remuneration details are still not available by the deadline for the live transmission by 1st March? 
2. Can amendment file be submitted after 1st March and when is the latest date for transmission? 
3. What shall I do if I cannot meet the filing deadline as part of the employee’s remuneration is paid overseas? 

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1) Can I exclude the payroll of expatriates from the transmission if the expatriates’ remuneration details are still not available by the deadline for the live transmission by 1st March?
 
No, you are required to transmit the remuneration of all employees including expatriates and directors who receive director's fees.

However, if you are unable to transmit the expatriate's information by 1st March, please email to ais@iras.gov.sg stating the name and tax reference number of the company, date of extension, reasons for extension and the number of employees affected.  Please also state the date by which the expatriate’s remuneration can be transmitted.

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2) Can amendment file be submitted after 1st March and when is the latest date for transmission?

Amendments must be transmitted as soon as the errors are discovered; otherwise your employees’ assessment will not be correct.  Please submit any amendments by 31st March.

Please check the information before transmitting the employment income files to IRAS. If the error is discovered after 31st March, please email to ais@iras.gov.sg so that arrangement can be made for the amendment files to be transmitted.

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3) What shall I do if I cannot meet the filing deadline as part of the employee’s remuneration is paid overseas?

As required under the government gazette, employers are required to either transmit electronically or prepare manually their employees’ employment income information by 1st March. If you transmit the information late, your employees will not be able to view their employment income information online when they log into the e-Filing of individual income tax returns. Please adhere to the filing deadline.

If you are not able to meet the deadline, send email to ais@iras.gov.sg stating the name and ID of the company, date of extension and reasons for extension. Extension might be granted on a case-by-case basis.

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J. Trial run

1. Must I transmit actual data for the trial transmission? 
2. Will IRAS give me feedback on the results of the trial run? 
3. How do I check the submission status for trial file that I have sent to IRAS? 
4. Can the trial version of the Offline Application or the Validation & Submission Application be used during live transmission? 
5. What should I do if I have not authorised my staff through the e-Services Authorisation System (EASY) before the trial run starts? 

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1) Must I transmit actual data for the trial transmission?

Employers are encouraged to use actual data but the employee’s personal particulars may be fictitious, e.g. use actual income/ deductions but you may change the employee’s name. However, the identification number has to be valid.

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2) Will IRAS give me feedback on the results of the trial run?

Yes, you should hear from us  within 2 weeks.

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3) How do I check the submission status for trial file that I have sent to IRAS?

Please call our help-line 1800-356 8015 (Option 3) or send an email to ais@iras.gov.sg to check on the status.

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4) Can the trial version of the Offline Application or the Validation & Submission Application be used during live transmission?

No. The trial version cannot be used for live transmission. For live transmission, please download the latest version for online filing available on our website.

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5) What should I do if I have not authorised my staff through the e-Services Authorisation System (EASY) before the trial run starts?

Please call our helpline on 1800-356 8015 (select Option 3) or send an email to ais@iras.gov.sg.

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K. Compulsory participation in the Auto-Inclusion Scheme for Employment Income

1. Why must the electronic filing of employment income be made compulsory? Can IRAS leave it as “voluntary”? 
2. Which period is the number of employees for a company measured (e.g. beginning of the year, end of the year)? When is the cut-off date for IRAS to assess if a company should be in the AIS? 
3. Is the company required to come forward to join the scheme if it is not included in the AIS initially, but its staff strength increases to 50 in Dec 2009? Will the company face any penalty if it does not do so? 
4. How does IRAS identify employers who have to file electronically? 
5. If the employers encounter problem e.g. unable to get their payroll system up in time, can the employers request to file electronically at a later date? 

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1) Why must the electronic filing of employment income be made compulsory? Can IRAS leave it as “voluntary”?

There are benefits to both employers and employees in transmitting employment income electronically.

The scheme facilitates the filing of tax returns by employees. Many will soon be able to receive their tax assessment without having to file their tax returns under our “No Filing Service” initiative.  

Employers who file employment income electronically do not have to print and distribute hardcopies of the Form IR8As and the accompanying appendices.

Employees of these organisations will be able to see the employment income information shown on their electronic tax returns. Thus, employers are helping their employees fulfill their tax obligation.

To help employers file the information electronically, IRAS has also provided the e-Submission of Employment Income application. Employers can use either the Online Application or Offline Application to enter the information, which can then transmit to IRAS. It is thus, easy and convenient for employers to send the information to IRAS electronically. The applications is provided free to all employers to use.

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2) For which period is the number of employees for a company measured (e.g. beginning of the year, end of the year)? When is the cut-off date for IRAS to assess if a company should be in the AIS?

The count refers to the total number of employees that the company had in the basis year (e.g. 1 Jan 2009 to 31 Dec 2009 for YA2010), including employees who have left the company during the year.

Employees identified by IRAS for YA 2010 will receive a letter by end May 2009. Employers who have 50 or more employees but have not receive any notification from IRAS by June 2009 should contact IRAS on 1800 356 8015 (Option 3) or email to ais@iras.gov.sg.

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3) If a company is not included in the AIS initially, but its staff strength increases to 50 in Dec 2009,  is it required to come forward to join the scheme? 

Yes, the company has to inform IRAS via email to ais@iras.gov.sg.

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4) How does IRAS identify employers who have to file electronically?

Employers are identified based on the records of CPF contributions made.

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5) If the employers encounter problem e.g. unable to get their payroll system up in time, can the employers request to file electronically at a later date?

IRAS has been working with payroll software vendors so that the file can be easily generated from the payroll system for transmission to IRAS. 

For employers who encounter problem with their payroll system, they can use IRAS’ Offline Application which employers can download, enter the information, and thereafter transmit to IRAS electronically.

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L. Technical Issues

1. How do I check the version of my operating system? 
2. How do I check the version of my browser? 
3. What is the requirement for executing Java and JavaScript? 
4. Besides ensuring that my PC satisfies the technical requirements, what other measures should I take before proceeding to use the Online Application, Offline Application & Validation and Submission application? 
5. Can I click the browser’s back button to go back to the previous page when Filing? 
6. How do I save the Acknowledgement page? 
7. What should I do if I see this error message: “We are unable to process your request. Please make sure that Java is enabled and applet is initialized.”? 
8. What should I do if I see this error message "Your browser is not Java enabled. In order to proceed, please click here for further instructions." upon login? 
9. What should I do if I hit a full page error, my PC hangs or is slow in responding? 
10. When I enter the details of the second employee, the Online Application keeps on showing the details of the first record. What should I do? 
11. While downloading the Offline Application or Validation & Submission Application, the installation stalled. What should I do? 
12. When I click on “Submit” for the Offline Application or Validation & Submission Application, I get the message “Please use the latest version of Offline Application / Validation and Submission Application to upload the file.” What should I do? 
13. When I saved the “Profile” for the Offline Application, the message “The saved profile contains confidential employment information that you have entered. Please take necessary action to prevent unauthorised access.” is displayed. What does the message mean and what must I do? 
14. What should I do if no shortcut is created on my desktop after downloading the Offline Application or Validation & Submission Application? 
15. What should I do if I get the error message “Unable to launch the application”? 
16. What should I do if I cannot download the Offline or Validation & Submission Application? A pop-up box with an error message “Expected ‘;’” is displayed? 
17. What should I do if I cannot download Java Runtime Environment (JRE)? 
18. What should I do if the textbox and the browse button are not displayed at the Upload Data File UI? 
19. What should I do if I click “Ok” to submit in Online Application or “Upload” for Offline Application or Validation & Submission Application, but do not see an Acknowledge Page? 
20. What should I do if I have done the steps in question above but am still experiencing page errors? 

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1) How do I check the version of my operating system?

For PC running Windows Operating System:

1. Click “Start” on your taskbar
2. Select “Settings” and click on "Control Panel"
3. Go to “System”
4. Go to “General” tab in the System dialog box
5. The operating system version is displayed under "System: … "

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2) How do I check the version of my browser?
 
For PC running Windows Operating System, click on “Help” on the menu bar.

• For Internet Explorer, click on “About Internet Explorer”.
• For Mozilla FireFox, click on “About Mozilla FireFox”.

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3) What is the requirement for executing Java and JavaScript?
 
For your browser to execute Java and JavaScript, you must use a JavaScript capable browser, such as Internet Explorer (version 5.5 and above), Mozilla Firefox (version 1.0 and above).

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4) Besides ensuring that my PC satisfies the technical requirements, what other measures should I take before proceeding to use the Online Application, Offline Application & Validation and Submission application?
 
It is recommended that you close off all other software applications during your filing session.

During your filing, please ensure that you only open up 1 browser.

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5) Can I click the browser’s “Back” button to go back to the previous page when transmitting?
 
Please DO NOT use your browser’s “Back” button while using Online Application or during transmission.

Please use the hyperlinks on every screen and it will enable you to go to the respective screens.

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6) How do I save the Acknowledgement page?
 
For PC using Internet Explorer
a) Select "File Menu->Save As..." on the browser window.
b) Select the location to save the HTML document.
c) Type in the desired file name in "File name: " and click on "Save" button.

For PC using FireFox
a) Select "File Menu->Save Page As..." on the browser window.
b) Select the location to save the HTML document.
c) Type in the desired file name in "File name: " and click on "Save" button.

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7) What should I do if I see this error message: “We are unable to process your request. Please make sure that Java is enabled and applet is initialised.”? 
 
We recommend that your PC be installed with JRE 1.6 or above.

The following are steps to check what JRE version is installed in a PC:
a) Click “Start” on your taskbar.
b) Select “Settings” and click on “Control Panel”.
c) Double-click the “Java” icon to launch the Java Control Panel.
d) Click on the “About” button, the next screen that appears will depend on the JRE version installed in the PC. Please check if your PC is installed with JRE 1.6 or above.

To download the latest JRE version, please visit http://java.com/en/ . Refer to user guide on Installing Java Runtime Environment  (1030KB).

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8) What should I do if I see this error message "Your browser is not Java enabled. In order to proceed, please click here for further instructions." upon login?
 
Please follow the below steps according to your browser versions.
 
Microsoft Internet Explorer 5.xx, 6.xx or 7.xx for Windows
a) Click the “Tools” menu on your browser.
b) Select “Internet Options”.
c) Click the “Security” tab.
Click “Internet”,
For the Internet zone, be sure that the Security level is set to “Medium” or below.
If you have chosen to customise your security settings for the Internet zone, be sure that the following is set:
- Under the “Java VM” heading, “Java permissions” is not set to “Disable Java”.
- Under the Scripting heading, “Scripting of Java Applets” is set to “Enable” or “Prompt”.
Click “OK” to close the “Security Settings” dialog.
d) Next, click the “Advanced” tab.
Scroll down till you see the sub heading “Java VM” or “Microsoft VM”.
Check the boxes next to “Java logging enabled” and “Java console enabled”.
(Note: If you checked the box next to “Java JIT compiler enabled” and are experiencing freezing problems, please uncheck that box.)
e) Click “OK” to close the “Internet Options” dialog.

Mozilla FireFox 1.0 and above for Windows
a) Click "Tools" on the menu bar.
b) Click "Options".
c) Go to "Content" tab.
d) Make sure the "Enable Java" and "Enable Java script" options are checked.
e) Click "OK" button to exit from this dialog box.

Note to Windows XP Users
By default, the Windows XP operating system comes with the Internet Explorer 6 browser without the Java Virtual Machine (JVM) installed. However, if you have installed Windows XP over an existing installation of Windows that already has Internet Explorer with a JVM installed, then you would not be required to download the JVM.

If you do not have the JVM, the first time you try to load a Java applet you should be prompted to download the JVM from Microsoft.

Please visit http://java.com/en/ to get the JVM. At the website, please click on "Download Now" to begin your download. You may refer to the installation instructions available at the website.

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9) What should I do if I hit a ‘full page’ error, my PC hangs or is slow in responding?
 
It is recommended that you clear your browser’s cache, and close all other applications that are running in your PC to free up memory space.

For instructions on how to clear “cache” (temporary Internet files), please follow the below steps accordingly to your browser versions.
 
For Internet Explorer 5.x and 6.x browser
Step 1: Go to the "General" tab in Internet Options.
Step 2: Click on "Delete Files..." under "Temporary Internet Files".
Step 3: Click "OK" for the "Delete Files" dialog box.
Step 4: Click "OK" again to exit the Internet Options.

For Internet Explorer 7.x browser
Step 1: Go to "Tools" menu.
Step 2: Click on "Internet Options".
Step 3: Go to "General Tab".
Step 4: Click "Delete" button under Browsing History section.
Step 5: Click "Delete all …" button.
Step 6: Click "Yes" button on the new pop-up window.
Step 7: Click "OK" to exit the Internet Options dialog.

For Mozilla FireFox 1.x and above
Step 1: Go to "Tools" in menu bar.
Step 2: Click "Options…".
Step 3: Go to "Advanced" section.
Step 4: Go to "Network" tab.
Step 5: Click "Clear Now" button.
Step 6: Click "OK" button to close the dialog box.

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10) When I enter the details of the second employee, the Online Application keeps on showing the details of the first record. What should I do? 
 
Please check that you only have 1 browser opened and close all other applications that are running on your computer to free up memory space. 

Log out of the Online Application and re-log in to try again.

Please use the hyperlinks on the various screens to navigate between pages. Do not use the “Back” button on the browser.

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11) While downloading the Offline Application or Validation & Submission Application, the installation stalled. What should I do? 

• Check that you meet the minimum system requirement.
• Clear your browser’s cache (refer to Q9) and close all other applications that are running in your PC to free up memory space.

If problem still persists, do the following:
a) Email us to send you a CD which contains the application for manual installation (refer to Q20).
b) To get the following details for investigation:

• Browser Version : <e.g.: IE Version 6 or FireFox version 1.5.0.9>
• Module affected : <e.g.: IRAS Login Page or SingPass Login Page or IDRS Page>
• Location : < Home/Intranet/RH-EFSC/BE-RFSC/CP-EFSC/YT-EFSC>
• Date and Time affected : <e.g.: 1 April 08, 14:30 pm>
• Steps to trigger the error : <e.g.: - Login ok with IRAS Pin or Singpass
• Other information that may be useful: Ask employer to fax us the screenshot
• Organisation’s Name :
• Organisation’s UEN :
• Contact Person’s Name :
• Contact Person’s phone :
• Contact Person’s Email :

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12) When I click on “Submit” for the Offline Application or Validation & Submission Application, I get the message “Please use the latest version of Offline Application / Validation and Submission Application to upload the file.” What should I do? 
 
The message is to inform you that there is a newer version of the application available since you last downloaded the application. Please update your application by:

a) Re-launching the application when you are connected to the Internet. If there is a later version, there will be a message to inform you to perform the auto-update. Do accept all updates.

OR

b) Re-download the application from IRAS’ website.

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13) When I saved the “Profile” for the Offline Application, the message “The saved profile contains confidential employment information that you have entered. Please take necessary action to prevent unauthorised access.” is displayed. What does the message mean and what must I do? 
 
The “Profile” is the package of information that you had created. It contains the employer’s information and also all employees’ particulars and employment income information that you had entered and saved thus please ensure that the file is being safeguard properly.

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14) What should I do if no shortcut is created on my desktop after downloading the Offline Application or Validation & Submission Application? 

For PC running Windows Operating System:
a) Click “Start” on your taskbar.
b) Select “Settings” and click on "Control Panel".
c) Click “Java”
d) At the Java Control Panel, click on “View” under temporary internet files.
e) Click on “Install shortcuts to the selected application:”.
f) Confirm if the shortcut has been created.

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15) What should I do if I get the error message “Unable to launch the application”? 

For PC running Windows Operating System:
a) Click “Start” on your taskbar.
b) Select “Settings” and click on "Control Panel".
c) Click “Java”.
d) At the Java Control Panel, click on “View” under temporary Internet files to see if the full application is available. Validation & Submission Application – 975KB, Offline Application – 2338KB

• If yes, retry launching application from Java cache or from website download link.
• If no, proceed to “Show: Resources”, delete all URL that starts with “http://www.iras.gov.sg/ESVPortal/resources…….” and re-download the application.

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16) What should I do if I cannot download the Offline Application or Validation & Submission Application? A pop-up box with an error message “Expected ‘;’” is displayed? 

This could be due to a firewall which blocks the downloading of Java files. Follow the steps below to check if sample Java files can be downloaded:
a) Go to http://java.sun.com/docs/books/tutorial/uiswing/components/button.html 
b) Click on the button “Launch” (there is a coffee cup beside the word launch in the button).
c) If there is error prompted, it could be due a firewall blocking the download. Please check with your IT department to confirm this and to release the firewall.

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17) What should I do if I cannot download Java Runtime Environment (JRE)? 

Please check if you have selected the correct platform from the dropdown list when downloading the JRE. For PC running on Windows (32-bit), you must select “Windows” from the dropdown list. For PC running on Windows (64-bit), you must select “Windows x64”.

Follow the steps below to check if your PC is with Windows 32-bit or 64-bit:
a) Right-click on “My Computer”
b) Click on “Properties”
c) Under “General” tab  “System”, if “x64” is stated here, your PC is with Windows 64-bit. If there is no “x64” stated here, your PC is with Windows 32-bit.

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18) What should I do if the textbox and the browse button are not displayed at the “Upload Data File” interface? 

Follow the steps below:
a) Copy the file path in bold.
b) Click on “Choose File”.
c) Paste the file path onto the text file for “File Open”.
d) Click “Open”.
e) Click “Upload”.

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19) What should I do if I click “Ok” to submit in Online Application or “Upload” for Offline Application or Validation & Submission Application, but do not see an Acknowledge Page? 

In the event where the Acknowledgement Page is not displayed, please click on “View Status” in e-Submission menu to check your submission.

If submission is successful i.e. submission is found in “View Status” option, get the e-Submission Reference Number to confirm file is received by IRAS.

If the submission is unsuccessful, proceed to submit again after doing the following
a) Clear the browser’s cache (refer to Q9), and close all other applications that are running in your PC to free up memory space.
b) Logout and re-login and try to submit again.

If you still get a “Page Error” message, get the following details for investigation:

• Browser Version : <e.g.: IE Version 6 or FireFox version 1.5.0.9>
• Module affected : <e.g.: IRAS Login Page or Singpass Login Page or IDRS Page>
• Location : < Home/Intranet/RH-EFSC/BE-RFSC/CP-EFSC/YT-EFSC>
• Date and Time affected : <e.g.: 1 April 08, 14:30 pm>
• Steps to trigger the error : <e.g.: - Login ok with IRAS Pin or Singpass
• Other information that may be useful: image of the screenshot
• Organisation’s Name :
• Organisation’s UEN :
• Contact Person’s Name :
• Contact Person’s phone :
• Contact Person’s Email :

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20) What should I do if I have done the steps in question above but still experiencing page errors?

Please email us the following details to:

• ais@iras.gov.sg (For employment income matters)
• ipclink@iras.gov.sg (For donation matters)
• esub_commission@iras.gov.sg (For commission matters)

a) Date and time you encountered problems;
b) The operating system you are using (e.g. Windows XP, Macintosh OS X Tiger, etc. Refer to Q1)
c) The browser type and version number (e.g. Internet Explorer 6, Mozilla Firefox 1, etc. Refer to Q2)
d) The name of the Internet Service Provider (ISP) (e.g. Starhub, Singtel,etc)
e) The error messages you encountered or the screenshot of the errors encountered (if available)

Alternatively, you may contact us on our helpline 1800-356 8015, from 8am to 5 pm, from Mondays to Fridays for assistance.

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