Understand AIS and its benefits
• Employers will submit their employees’ employment income information to IRAS from 6 Jan to 1 Mar each year.
• Prepare the AIS submission early to avoid last minute rush.
• The submitted income information will be auto-included in employees’ tax returns for their verification and tax filing.
• Go green as you eliminate hardcopy Form IR8A.
• Simplify tax filing for your employees with the convenience of No-Filing Service (NFS)!

Join the Auto-Inclusion Scheme (AIS) for Employment Income
Participation is compulsory for those who fall within the gazette under S68(2) of the Income Tax Act.
However, all employers, regardless of the number of employees, are encouraged to join the AIS and submit their employees' employment income information to IRAS electronically by 1 Mar each year.
Simplify your tax filing process for employees with AIS
AIS employers do not need to distribute hardcopies of the IR8A/IR8S/Appendix 8A/Appendix 8B to their employees as they submit the employment income to IRAS electronically.
Employees may refer to their payslips for details of their employment income and view their auto-included information via the 'Income, Deductions and Reliefs Statement' at myTax Portal when filing their individual income tax returns.
AIS registration
AIS registration for Year of Assessment (YA) 2022 is open till 31 Dec 2021.
Registration for the AIS can be done at myTax Portal via (1) Personal Tax (2) Business Tax (3) Tax Agent Login
Compulsory AIS participation
From YA 2022, participation in the AIS is compulsory for employers:
1. With 5 or more employees including:
• Full-time resident employees
• Part-time resident employees
• Non-resident employees including those who are based overseas and are required to render service in Singapore during the year (exclude details of employment income where clearance has been filed)
• Company directors (including non-resident directors)
• Board members receiving Board/Committee Member Fees
• Pensioners; and
• Employees who have left the organisation but were in receipt of income in reporting year (e.g. stock option gains), or
2. Who have received the "Notice to File Employment Income of Employees Electronically under the Auto-Inclusion Scheme (AIS)"
Voluntary AIS participation
Employers who have less than 5 employees are encouraged to join the AIS. Registration for YA 2022 submission is open till 31 Dec 2021.

Source: IRAS