Q：
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Who have to submit AIS?
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A：
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From Year of Assessment (YA) 2022, participation in AIS is compulsory for company:
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Which employers with 5 or more employees, including Full-time employees, Part-time employee, Company director (resident and non-resident), employees who have left the organisation but were in receipt of income in reporting year and etc, OR
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Who have received the "Notice to File Employment Income of Employees Electronically under the Auto-Inclusion Scheme (AIS)
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Q：
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When and how to submit?
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A：
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The due date for submission is on 1 March every year. Employers are encouraged to submit by 10 February.
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Q：
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How to register for AIS?
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A：
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There are 3 ways to register for AIS electronically such as Personal Tax with Singpass, Business Tax with CorpPass and Tax Agent Login Business Client with CorpPass. The AIS registration for Year of Assessment (YA) 2022 is open till 31 December 2021.
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Q：
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Can we submit hardcopy IR8A if we are already in the scheme?
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A：
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No. Once employers participate in the AIS, all employees’ employment income information must be submitted to IRAS electronically.
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FAQ
