Reporting Employee Earnings (IR8A, Appendix 8A, Appendix 8B, IR8S) and Auto-Inclusion Scheme (AIS) [Issue 2 of 2]
Employers under Auto-Inclusion Scheme (AIS) for Employment Income
Employers with 5 or more employees, as defined in Form IR8A referring to the previous Newsletter (1/2) for the entire year, or those who have received a “Notice to File Employment Income of Employees Electronically,” are required to submit the completed and accurate return in an electronic format specified by the Comptroller of Income Tax. These employers must be registered for the Auto-Inclusion Scheme and must provide their employees’ income information to IRAS electronically by March 1st each year.
The information submitted will be pre-filled in the employees’ electronic Income Tax Returns. Employers under the AIS do not need to issue hardcopy Form IR8A or the appendices to their employees.
Employers not under Auto-Inclusion Scheme (AIS) for Employment Income
Employers not participating in the AIS must provide hardcopy Form IR8A and appendices (where applicable) to their employees by March 1st each year to enable them to file their Income Tax Returns. These employers are not required to submit the forms to IRAS.
