This is then automatically included in the employees\u2019 income tax assessment. Employees will not be able to edit the information submitted by their employers to IRAS. They can add other sources of income that are derived outside of their employment.<\/p>\n\n\n\n
If you are a business owner in Singapore and you are not already participating in the Auto-Inclusion Scheme (AIS), it\u2019s worth noting that from YA2021 onwards, participating in the AIS has been compulsory<\/strong> for employers with 6 or more employees<\/strong>, or if you have received the \u201cNotice to File Employment Income Of Employees Electronically under the Auto-Inclusion Scheme (AIS)\u201d<\/strong><\/p>\n\n\n\n Submission of the AIS starts from 6 January and the due date is 1 March each year<\/strong>. IRAS encourages employers to submit by 10 February to avoid last-minute rush.<\/p>\n\n\n\n You can submit your AIS on the IRAS website or through your payroll software API, where you need to check with your vendor on the steps to take. Here’s the list of AIS Payroll Software Vendors for the Auto-Inclusion Scheme (AIS)<\/a>.<\/p>\n\n\n\n On the IRAS website, login to your business tax portal. You can sign in using CorpPass. <\/p>\n\n\n\n Read Also: Guide To CorpPass And How To Set It Up For Your Company And Employees<\/a><\/em><\/strong><\/p>\n\n\n\n On the main category page, go to Employers<\/strong> > Register for AIS. <\/strong>If your company has already registered, go straight to Submit Employment Income Records.<\/strong><\/p>\n\n\n\n You will need to create a new submission. If there were errors in your previous submission, you can make amendments. <\/p>\n\n\n\n After this, you can start adding employees\u2019 records.<\/p>\n\n\n\n If you are doing this on your own, it may be a little tedious especially, if you have more than a handful of employees. That said, it\u2019s pretty much just a straightforward form-filling exercise. Just ensure that you fill in the information correctly. You can also authorise a third party\/staff such as your company’s corporate secretarial to submit the details on your behalf<\/a>.<\/p>\n\n\n\n Here are a few points worth noting. <\/p>\n\n\n\n – Compulsory information you will need include your employees\u2019 identification number, full name and date of birth. You will need to fill in their salary for the year, any bonus earned and deduction for CPF, CDAC\/ECF\/MBMF\/SINDA donations<\/a> and any life insurance premiums deducted through salaries. So, make sure you have this information on standby if you are doing the submissions on your own. <\/p>\n\n\n\n Read Also: <\/strong><\/em>CDAC\/ECF\/MBMF\/SINDA: How Much Employers Are Contributing To Self-Help Groups For Employees In Singapore<\/strong><\/em><\/a><\/p>\n\n\n\n – Submissions are also required for company\u2019s director (including non-resident director), board members receiving board\/committee member fees, pensioner and any employees who have left the organisation but who was in receipt of income in 2024. <\/p>\n\n\n\n – Form IRA8 (the form above) is compulsory for all full-time and part-time resident employees. It also includes non-resident employees who are based overseas and required to render service in Singapore during the year. <\/p>\n\n\n\n You may also be required for to submit additional forms like the Appendix 8A<\/strong>, Appendix 8B<\/strong> and Form IR8S<\/strong>. <\/p>\n\n\n\n Appendix 8A<\/a>: <\/strong>You need to fill in this form in addition to the IR8A for employees who were provided with benefits-in-kind. These would include accommodation and related benefits and car benefits. More details on Appendix 8A can be found here<\/a>. <\/p>\n\n\n\n Appendix 8B<\/a>:<\/strong> You need to fill in this form in addition to the IR8A for employees who derived gains or profits from Employee stock option (ESOP) plans or other forms of Employee Share ownership (ESOW) plans. More details on Appendix 8B can be found here<\/a>. <\/p>\n\n\n\n Form IR8S<\/a>:<\/strong> This form must be completed if you have made excess CPF contributions on your employees’ wages and\/or have claimed or will claim refund on excess CPF contributions. More details on Form IR8S can be found here<\/a>.<\/p>\n\n\n\nHow To Submit The Auto-Inclusion Scheme (AIS) Form?<\/strong><\/h3>\n\n\n\n
Step 1: Register for the Auto-Inclusion Scheme (AIS)<\/strong><\/h3>\n\n\n\n
![\"\"](\"https:\/\/dollarsandsense.sg\/business\/wp-content\/uploads\/2021\/02\/1_Register-For-AIS-1024x414.png\")
<\/figure>\n\n\n\nStep 2: Submit Employment Income Records<\/strong><\/h3>\n\n\n\n
![\"\"](\"https:\/\/dollarsandsense.sg\/business\/wp-content\/uploads\/2021\/02\/2_Submit-Employment-Income-Record-1024x610.png\")
<\/figure>\n\n\n\n![\"\"](\"https:\/\/dollarsandsense.sg\/business\/wp-content\/uploads\/2021\/02\/2A_Submit-Employment-Income-Record-850x1024.png\")
<\/figure>\n\n\n\nStep 3: Add individual employee\u2019s details<\/strong><\/h3>\n\n\n\n
![\"\"](\"https:\/\/dollarsandsense.sg\/business\/wp-content\/uploads\/2021\/02\/3_Add-employee-details-638x1024.png\")
<\/figure>\n\n\n\nAdditional Submission: Appendix 8A<\/strong>, Appendix 8B<\/strong> and Form IR8S<\/strong>. <\/h3>\n\n\n\n
![\"\"](\"https:\/\/dollarsandsense.sg\/business\/wp-content\/uploads\/2021\/02\/4_Confirm-details-1024x499.png\")
<\/figure>\n\n\n\n