Get started as an AIS employer
Know your obligations as an employer, register for AIS and sign-up for CPF Data Link-up Service to facilitate AIS submission
Auto Inclusion Scheme (AIS) for Employment Income
Under AIS, employers submit their employees' income information directly to IRAS electronically. This information will be auto-included in the employees' tax returns.
Under Section 68(2) of the Income Tax Act (PDF, 160 KB), submission is mandatory for employers who:
• Have 5 or more employees in year 2025;
• Received a "Notice to File Employment Income of Employees Electronically"; or
• Were registered for AIS on or before 1 Mar 2026 and remained registered as of that date.
Register your company/business in AIS, understand in depth through our e-learning video and easily access our user guides during your file preparation and submission.
From 6 Aug to 15 Sep 2025, the following digital services will be temporarily unavailable to serve you better:
- Submission of Employment Income
- AIS Registration
- Sign-up for CPF Data Link-up Service
Please complete your transactions by 5 Aug 2025 or wait until the services resume.
Please refer to ‘Service Downtime for myTax Portal Enhancement’ webpage for more information.
Essentials of AIS
Know the required information for submission
Understand which employees should be included in AIS submission and what information to submit
Learn the submission process
Find out the various submission modes and the steps to submit
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Make amendment submission
Learn what are the scenarios that require amendment and the steps to correct error records
Share information with your employees
Help your employees to fulfil their tax obligations
Update IRAS if there is a change in organisation status
Inform IRAS if the business has ceased operations or there are changes to business constitution
