With effect from Year of Assessment (YA) 2009, it is compulsory for employers with 100 or more employees to file the employees’ salary information or employment income to IRAS electronically.
This scheme has been extended to employers with 50 to 99 employees on a compulsory basis from YA 2010.
What is the definition of “50 or more employees”? Are part-timers, directors, employees who have left the organisation, sought clearance, etc. 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.
Employers who receive the “Notice to File Employment Income Electronically” letter from IRAS are required to transmit the employment income information electronically.
Employers with 50 or more employees who did not receive any notification from IRAS
Employers with 50 or more employees must approach IRAS to join the scheme by contacting IRAS on 1800 356 8015 (option 3) or by sending an email to ais@iras.gov.sg, if they have not received any notification from IRAS by end May 2009.