From Year of Assessment 2015, employers with 12 or more employees or who have received the "Notice to File Employment Income Of Employees Electronically" are required to participate in the AIS under S68(2) of the Income Tax Act.

e-Submission of Employment Income is an e-Service provided by IRAS.

Employers who are participating in the Auto-Inclusion Scheme (AIS) for Employment Income can use this e-Service to submit details of their employees' employment income to IRAS electronically. The submitted income and deduction information will then be automatically included in the employees' income tax assessment.

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Click HERE for more information.

Source: IRAS