Do I have to participate in Auto-Inclusion Scheme (AIS)?

AIS Submission is due by 1^st March of 2017. Employers are advise to submit by 10^thFebruary to avoid peak rush. Extension is only granted only on case-by-case basis under extenuating circumstances.

Participation of AIS is compulsory when Employers have:-

10 or more employees[1] OR
received the “Notice to File Employment Income of Employees Electronically”

Employers will have to prepare the following forms for submission of AIS:-

Form IR8A[2]
Appendix 8A[3]
Appendix 8B[4]
Form IR8S[5]

Employers will not need to provide the above forms to their employees anymore. Employers should only prepare the employment income information in a prescribe format and submit it electronically to IRAS.

Employers should also inform employees [6] of their participation in the AIS.
Employees can refer to their pay slips for employment income information. During e-filling, employees can view the auto-included information via the Income, Deductions and Relief Statement (IDRS) at myTax Portal.

Employees do not need to file their income tax returns only if:-

They received a No-Filling Service (NFS) letter from IRAS; AND
They do not have additional income to declare; AND
They do not need to make changes to their tax relief claims.

Employees who do not fall under the conditions stated above would have to file their income tax returns.

[1] 10 or more employees includes Full-Time resident employees, Part-time resident employees, Non-resident employees, Company directors (including non-resident directors), Pensioners; and employees who have left the organization but were in receipt of income in reporting year (e.g. stock option gains)

[2] Return of Employee’s Remuneration

[3] Value of Benefit-in-Kind

[4] Details of gain and profits from Stock Options

[5] Details of Employer/Employee’s Contribution to CPF or other approved pension or Provident Fund

[6] https://www.iras.gov.sg/IRASHome/Businesses/Employers/Auto-Inclusion-Scheme–AIS-/Informing-Employees-to-File-Tax-Returns/
[7] Please note that it is your responsibility to make sure your NOA is accurate. If you have other income that is not shown on the NOA, or your relief claim is incorrect, please inform IRAS within 30 days from the date of NOA. You may verify the auto-included information and preview your Notice of Assessment (PNOA) at myTax Portal using your SingPass or IRAS PIN.