Auto-Inclusion Scheme (AIS)
Published on: 22 Mar, 2024

The Auto-Inclusion Scheme (AIS) in Singapore is an initiative run by the Inland Revenue Authority of Singapore (IRAS). It requires employers to electronically submit the employment income details of their staff directly to IRAS each year.

When this is done, employees’ income information is automatically included in their online tax return (Form B/B1). This makes filing taxes faster, easier, and more accurate for individuals.

 

Key Points about AIS

  1. Who must participate

    • Compulsory: Employers with 7 or more employees in the previous year must join AIS.

    • Voluntary: Employers with fewer than 7 employees may opt in.

  2. What is submitted
    Employers must provide details of:

    • Employment income (salary, bonuses, allowances)

    • Benefits-in-kind (housing, transport, etc.)

    • Employer’s CPF contributions

    • Tax-exempt income (if applicable)

  3. How it works

    • Employer uploads data via myTax Portal or through payroll software integrated with IRAS.

    • Employees’ income information appears pre-filled in their annual tax return.

  4. Benefits

    • For employers: Saves time, ensures compliance, reduces paperwork.

    • For employees: Tax filing becomes more convenient (less manual input).

  5. Deadlines

    • Employers must submit AIS records by 1 March each year for the income earned in the previous calendar year.