With effect from Year of Assessment (YA) 2009, it is compulsory for employers with 100 or more employees to file the employment income information of their employees to IRAS electronically.
From YA 2010, it is made compulsory for employers with 50 or more employees and for employers with 30 or more employees from YA 2011.
What is the definition of “30 or more employees”? Are part-timers, directors, employees who have left the organisation included?
The number of employees includes the following individuals:
- Full-time resident employees
- Part-time resident employees
- Non-resident employees
- Company director (including non-resident director)
- Pensioners
Employees who have left the company are also included.
How do I know if I am required to file employment income electronically?
Employers who receive the "Notice to File Employment Income Electronically" letter from IRAS are required to submit the employment income information electronically.
Find out if your organisation is in the compulsory AIS from the list of employers required to file employment income electronically (68MB).
Employers with 30 or more employees and who did not receive any notification from IRAS
Employers who have 30 or more employees and have not received any notification by end May 2010 must immediately notify IRAS on 1800 356 8015 (option 3) or by sending an email to ais@iras.gov.sg.