Inland Revenue Authority of Singapore (IRAS) is a statutory board of the Singapore Government under the Ministry of Finance in charge of tax collection. Auto-Inclusion Scheme (AIS) for employment income is a scheme in which employers submit electronically the employment income information of their employees to IRAS. The submitted information will then be automatically included in the employees’ income tax assessment. For more information, visit the IRAS’ website.
From Year of Assessment (YA) 2017, participation in AIS is compulsory for employers with 10 or more employees, or who have received the "Notice to File Employment Income Of Employees Electronically" under the gazette for S68(2) of the Income Tax Act (204KB).
The AIS registration for YA 2017 has ended. Registration for YA 2018 will begin in 2nd quarter of 2017.
The due date for e-Submission is 1 Mar every year. Employers are encouraged to submit by 10 Feb. For amendment file submission, the deadline is 31 Mar 2017.
How to submit the IRAS AIS application
- Download the Validation and Submission Application from IRAS.
- Run the IRAS AIS application.
- Browse for your downloaded file.
- Select your downloaded file and Open it in the program.
- Validate the file.
- Check that the File Validation is successful after running it.
- Submit the Payboy generated AIS file on the application.
- Login to the website to submit your file.
What if I can’t run file on the application?
- Make sure your computer has the Java application, or see that it's updated.
- Drop us an email at email@example.com with screenshots regarding your problem.
- Alternatively, click here to send us a message of your problem.
How to exclude an employee from IRAS AIS Tax Files
- Head to Employees > All Employees on the side menu.
- Click the View button on that particular row of the employee.
- Head to Payroll section at the tab.
- Click on the Edit button.
- check the box labelled as Exclude from IRAS Auto-Inclusion Scheme (AIS) by clicking on the box next to it.
- Click the Submit button to save any changes made.
Feel free to contact us at firstname.lastname@example.org if you face any difficulties. We will get back to you within 3 workings days.