What is the Auto Inclusion Scheme (AIS) and How to Submit AIS?

Understanding the Auto Inclusion Scheme (AIS)

The Auto Inclusion Scheme (AIS) is an initiative by the Inland Revenue Authority of Singapore (IRAS) designed to simplify the tax reporting process for employers. Under this scheme, employers submit employees’ income records electronically to IRAS. This eliminates the need for employees to include their employment income in their tax returns, streamlining the filing process and enhancing accuracy.

Who Needs to Participate in AIS?

Participation in AIS is mandatory for employers with more than five employees or who received a Notice to File electronically from IRAS. It is optional for other employers, but highly encouraged due to its efficiency.

Benefits of AIS

• Simplifies tax filing for both employers and employees.
• Ensures accuracy in reporting employment income.
• Saves time and resources by digitizing the process.
• Promotes compliance with IRAS regulations.

Steps to Prepare for AIS Submission

1. Register for AIS
   • Employers who are not yet part of the AIS can register through the IRAS website.
2. Prepare Employee Records
   • Ensure accurate data collection, including employees' personal details, income, and deductions. Use the Form IR8A, and if applicable, appendixes like Appendix 8A, Appendix 8B, or Form IR8S.
3. Choose a Submission Method
   • Employers can opt for in-house software, a payroll vendor, or manual submission via the myTax Portal.

How to Submit AIS via myTax Portal

Submitting your AIS records through the myTax Portal is straightforward. Follow these steps:

1. Log in to myTax Portal
   • Visit myTax Portal and log in using your Singpass or CorpPass.
2. Navigate to Submission Page
   • Hover over the ‘Employers’ section and select ‘Submit Employment Income Records’.
3. Start the Submission Process
   • Click on the ‘Begin AIS Submission’ button.
4. Select the Relevant Year
   • Choose the appropriate year of assessment (YA), such as 2024 (YA 2025), and click ‘Create New’.
5. Add Employee Records
   • Enter employee details manually using the ‘Add Employee Records’ button, or
   • Import records from previous submissions via the ‘Import Past Records’ feature.
6. Complete the Form IR8A
   • Enter required details.
   • Edit to include additional income information or appendices, if applicable.
   • Save the records.
7. Review and Submit
   • Scroll down to the summary section to review your entries.
   • Once satisfied, click on ‘Submit Records’ to finalize.

Need Help with AIS?

Apexia Corporate Advisory specializes in assisting businesses with their AIS obligations. From preparing Form IR8A to completing your submissions on time, our experts ensure compliance and efficiency.

Reach out to us today to simplify your AIS submission process!