The Auto-Inclusion Scheme for Employment Income

The Auto-Inclusion Scheme (AIS) facilitates the electronic submission of employees' employment income information by employers to the Inland Revenue Authority of Singapore (IRAS). Subsequently, IRAS automatically incorporates this data into the employees' online tax returns and assessments.

Here's how the scheme works:

As an employer, you are required to compile the employment income information and utilize AIS software to submit the data by 1st March. ubsequently, the IRAS automatically includes this information in the tax returns of employees. Therefore, when employees file their tax returns, their employment income information will already be seamlessly incorporated.

Issuing hardcopy IR8A and supporting forms to your employees is not necessary. Instead, you can provide them with a statement of earnings or a copy of the IR8A for their reference.

Your employees will benefit from a simpler tax filing process and may also enjoy the No-Filing Service (NFS) in future.