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Auto-Inclusion Scheme (AIS) & Form IR8A: What Employers in Singapore Must Know

  • Writer: Wai Seng Tan
    Wai Seng Tan
  • Jan 9
  • 2 min read

If your company has employees in Singapore, you may be required to participate in the Auto-Inclusion Scheme (AIS) and submit employee income details to IRAS using Form IR8A.


What Is the Auto-Inclusion Scheme (AIS)?

The Auto-Inclusion Scheme (AIS) is an IRAS initiative where employers submit employees’ income information directly to IRAS electronically.


Once submitted IRAS will automatically pre-fill the income details.



What Is Form IR8A?

Form IR8A reports an employee’s:

  • Salary and wages

  • Bonuses and commissions

  • Allowances

  • Benefits-in-kind


It covers employment income earned in the preceding calendar year.

📌 Example: Income earned in 2025 is reported in YA 2026.



Who Must Participate in AIS?

You must join AIS if:

  • Your company has 5 or more employees, or

  • You have received a Notice from IRAS to participate


Once notified, participation is mandatory.



AIS Registration Deadline (Important)

To submit IR8A by 1 March, employers must register for AIS by 31 December of the preceding year.


📌Example: To submit IR8A for YA 2026, AIS registration must be completed by 31 December 2025.


Late AIS registration may prevent timely IR8A submission and result in non-compliance.



IR8A Submission Deadline

📌By 1 March each year



Can I Amend IR8A or AIS Submissions?

Yes. Amendments are allowed if you discover errors after submission.


Employers can:

  • Submit amended IR8A via the AIS portal

  • Correct errors such as salary figures, bonuses, CPF amounts or benefits-in-kind



Common Employer Mistakes

We often see issues such as:

  • Missing the 31 December AIS registration deadline

  • Missing the 1 March submission deadline

  • Incorrect reporting of bonuses or benefits-in-kind

  • CPF figures not matching CPF Board records

  • Assuming no filing is required for resigned employees

💡 Employees who left during the year must still be included.



AIS and IR8A compliance is time-sensitive. Early registration, accurate reporting and prompt amendments help avoid penalties and ensure a smooth tax filing experience for both employers and employees.


If you need assistance with AIS registration, IR8A submission or amendments, feel free to reach out. Learn more at www.swiftbalance.biz



 
 
 

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