In this guide · 8 sections
Short answer
AIS is mandatory if you had 5 or more employees in the year, received an IRAS notice to file, or are already registered. Register on myTax Portal, give the right staff Corppass Approver access, tag pay items to IR8A fields in your payroll app, and submit by 1 March.
Who must join AIS
IRAS's AIS page says that under Section 68(2) of the Income Tax Act, electronic submission is mandatory for employers who:
- Have 5 or more employees in the year
- Received a Notice to File Employment Income of Employees Electronically
- Were already registered for AIS on or before 1 March and remained registered
When counting, IRAS says to include everyone employed during the calendar year, including those who left. The count covers full-time and part-time resident staff, non-resident staff working in Singapore, company directors (including non-resident directors), board members paid fees and pensioners. Once registered, you stay in AIS even if headcount falls below five later. Employers with fewer than five staff can join voluntarily; if not in AIS, you give employees hardcopy IR8A forms by 1 March instead.
How to register for AIS
IRAS's registration page says AIS registration is now available year-round, and registration for Year of Assessment 2027 (covering 2026 income) is open until 1 March 2027. Register only after you have hired at least one employee.
Log in to myTax Portal
Use Company/Business Tax login with your UEN and Singpass, if you already hold an Approver or Preparer role for another IRAS service such as GST or corporate tax. Otherwise use the other routes IRAS lists, or ask your tax agent.
Choose Register Auto-Inclusion Scheme
Under Employers, select Register Auto-Inclusion Scheme (AIS) for Employment Income, then complete the registration and applicant details and declaration.
Keep the acknowledgement
Save the acknowledgement page. If you register between 1 January and 1 March, you can choose the current or next Year of Assessment.
Set up Corppass roles
Ask your Corppass Admin to authorise the person who will submit as Approver for the Submission of Employment Income Records service. A tax agent or payroll provider can also be authorised.
Decide on the Data Link-up Service
New AIS registrants since 15 September 2025 are enrolled automatically in the AIS Data Link-up Service, which pre-fills local staff data from CPF Board and foreign staff particulars from MOM, unless you opt out.
Three ways to submit, and which suits you
IRAS's submission page describes these options:
| Method | How it works | Suits |
|---|---|---|
| Payroll software with AIS API | The app sends records straight to IRAS | Any business already running payroll in software |
| Submit Employment Income Records on myTax Portal | Key in or import records using IRAS's IR8A template, up to 200 records per submission | Small employers without payroll software, or for amendments |
| Data Link-up Service pre-fill | IRAS pre-fills data from CPF and MOM; you verify, complete and submit on myTax Portal | Employers who submit CPF through CPF EZPay |
IRAS says it strongly encourages payroll software integrated with the AIS API. It publishes a list of AIS payroll software vendors for YA 2026 and YA 2027 on its #SFFS solution partners listing, updated from October to December each year. IRAS also notes that being listed only means submissions from that software can be accepted; it is not an endorsement.
The Data Link-up pre-fill has conditions: for 2025 income, data came from CPF only if contributions were e-submitted and paid by 14 January 2026 under a PTE-type CPF Submission Number. Check the pre-filled figures carefully, since bonuses, benefits and allowances may not all be in CPF data.
Getting your payroll software ready for AIS
Most problems at year-end trace back to setup choices made in January. Do these when you set up the app, not in February.
AIS readiness checklist
If you are still choosing an app, our payroll software comparison covers AIS support with prices, and the payroll software setup checklist covers CPF, leave and payslip settings.
Which employees to include
IRAS's employees to be included page covers the edge cases most SMEs hit:
| Case | Include in AIS? |
|---|---|
| Foreign employee who left and was assessed through tax clearance (IR21) | No, unless there is extra income not yet reported |
| Sole proprietor or partner drawing from the business | No; a salaried partner under an employment contract is included |
| Non-resident director paid director's fees only | No |
| Employee who left and rejoined in the same year | Yes, as one consolidated record |
| Intern on an employment contract | Yes, unless it is a compulsory school attachment paid only subsistence allowances |
| Former employee with income in the year, such as share option gains | Yes |
Checks before you submit, and fixing mistakes
Run these checks in January and February, before the 1 March deadline.
- Total gross pay in the AIS file matches the year's payroll reports and the accounts.
- Employee CPF in the file matches what was paid to CPF Board for the year.
- Bonuses and director's fees fall in the right year (by date approved or paid, as your accountant advises).
- No employee is missing, especially leavers and part-timers.
- Records for employees with IR21 tax clearance are excluded where IRAS says so.
If you find an error after submitting, IRAS's amendment page says errors in employee IDs, income, deductions or indicators that affect tax must be amended immediately. Its recommended revision submission replaces the earlier record with full, correct amounts for the affected employees. A wrong address alone does not need an amendment.
Do it yourself or get help?
If your payroll app is on IRAS's vendor list and pay items were mapped correctly from the start, AIS submission is mostly a review and a click. The work is in the setup and the year-end reconciliation, which your accountant should review.
Our Payroll Software Setup (S$390) helps you choose a Singapore payroll app, sets up the company, pay groups and up to 20 employees, enters CPF, SDL and residency settings agreed with your accountant, and sets up the year-end IR8A and AIS settings so the app can prepare your submission, with a test pay run before your first real one. IT Sorted is a Singapore-based team of developers with over 10 years of experience; we set up the software, and your accountant keeps the books and signs off the figures.
Frequently asked questions
It is mandatory if you had five or more employees during the year, counting everyone employed in the calendar year including those who left, directors and pensioners. It is also mandatory if IRAS sent you a notice to file electronically, or if you are already registered. Employers with fewer than five staff can join voluntarily.
AIS employers must submit employees' employment income records to IRAS electronically by 1 March of the year after the income was earned. For example, 2026 income is due by 1 March 2027 for Year of Assessment 2027. IRAS says late submission may lead to a fine of up to S$5,000.
Many can. IRAS works with payroll software vendors whose software submits records through its AIS API, and publishes the current list on its #SFFS solution partners listing, updated from October to December each year. Being listed means IRAS's system accepts the software's submissions, not that IRAS endorses the product.
No. IRAS says AIS employers do not need to give hardcopy Form IR8A and appendices to employees, because the income details are submitted electronically and pre-filled in employees' tax returns. Employees can refer to their payslips and view the auto-included information on myTax Portal when they file.
Only people authorised as Approver in Corppass for the Submission of Employment Income Records digital service. Your company's Corppass Admin can authorise an employee, a tax agent or another third party. Records sent through payroll software by API do not show their details on myTax Portal; only the submission date and time are shown.