Participation in AIS is compulsory for employers with 6 or more employees or who have received the "Notice to File Employment Income Of Employees Electronically under the Auto-Inclusion Scheme (AIS)".

 

Under this scheme, employers submit the employment income information of their employees to IRAS electronically. The submitted information will be automatically included in the employees' income tax assessment.

 

Remuneration from any employment exercised in Singapore is deemed to be derived from Singapore whether it is received in Singapore or not. Form IR8A is used to declare the remuneration of all employees.

 

Fees of SGD 10 per employee.