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What is Auto-Inclusion Scheme for Employment Income

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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