What is Auto-Inclusion Scheme for Employment Income
Company with 30 or more employees has to file their staff employment income via IRAS with e submssion
Under the Auto-Inclusion Scheme (AIS) …
• Employers submit employment income information to IRAS electronically
• IRAS will pre-fill this information in the employees’ electronic tax returns
• When the employees file the individual tax returns, they need not enter their employment income
Information to be submitted for
- Full-time resident employees
- Part-time resident employees
- Non-resident employees
- Company directors (including non-resident directors)
- Pensioners
- Employees who have left the company
AIS benefits both employers and employees
Employers: Reduce time and cost to prepare and
distribute hardcopy IR8A forms to employees
Employees: Continue to file their returns if they receive tax
return/notification, but do not need to fill in
Information to submit
IR8A - Details of Employment Income - Details of excess/voluntary CPF
IR8S - contribution by employer/employee and refunds from CPFB (if applicable)
Appendix 8A - Details of benefits-in-kind (if applicable)
Appendix 8B - Details of Share Option Gains (if applicable)
Penalty for non-compliance
. Section 94 of the Income Tax Act
. A fine not exceeding $1,000 and in default of payment to imprisonment for a term not exceeding 6 months
Employers can submit either by
IRAS’ e-Submission of Employment Income
CrimsonLogic’s Provident And Tax Line
(PATLine) http://pat.com.sg
for more information on auto inclusion scheme, please email us at ezyacc@yahoo.com.sg
employment income