For employers in Singapore, the AIS deadline on March 1 is a crucial date not to miss. If you are unclear about your obligations, this guide outlines the purpose of AIS and how to complete it smoothly and accurately.

What Is AIS?

The Auto-Inclusion Scheme (AIS) allows employers to submit employees’ income information directly to IRAS. Once submitted, IRAS uses the data to automatically populate employees’ tax returns. This simplifies filing for employees and ensures more accurate tax reporting across the board.

Submitting AIS is straightforward once you understand the requirements. Missing the deadline or submitting inaccurate information, however, can lead to unnecessary penalties and follow-up queries from IRAS.

Who Needs to Submit AIS?

All employers with 5 or more employees and who paid employment income in the previous year must submit AIS. This includes:

• Employee salaries and bonuses

   

• Director’s fees

   

• Commissions paid to agents or representatives

   

This applies to owner-directors as well. The only exceptions are specific groups such as domestic workers or certain categories of ship crew.

Why the 1 March Deadline Matters

AIS submissions must reach IRAS by March 1 each year. Missing this deadline can result in penalties of up to $5,000. Key personnel, including directors or partners, may face fines of up to $10,000.

Beyond penalties, late submissions delay employees’ tax assessments. This can affect applications for loans, visas, and other administrative processes that rely on timely tax data.

What Information You Need

Accurate documentation is essential. Before submitting AIS, ensure you have complete and updated information on:

Employee Details

• • Full name

     

  • NRIC or FIN

     

  • Employment period

     

Income Information

• • Gross salary for the year

     

  • Bonuses and allowances

     

  • Benefits in kind

     

  • Employer and employee CPF contributions

     

Other Payments

• • Director’s fees

     

  • Commissions

     

  • Gratuities or non-cash benefits

     

IRAS cross-checks your AIS submission with CPF and other filings. Any discrepancies may lead to audits or requests for clarification.

After You Submit

Once AIS is submitted, IRAS will process the data and use it to pre-fill employees’ tax returns. You will receive a confirmation email, which should be kept for reference.

If IRAS finds inconsistencies or errors, they will contact you for clarification. Responding quickly helps avoid delays in tax processing for your employees.

Making AIS Easier Next Year

You can streamline next year’s submission by:

• Using payroll software that generates AIS-compliant files

   

• Maintaining accurate records throughout the year

   

• Setting internal reminders to begin preparation in January

   

• Ensuring HR and finance staff understand AIS requirements

   

Good preparation reduces the stress of last-minute work and improves submission accuracy.

The Bottom Line

AIS submission is mandatory for all employers, but it becomes manageable when you plan ahead, maintain clean records, and double-check your figures. Submitting early keeps you compliant, supports your employees, and protects your business from costly penalties.

If you need help preparing your AIS submission or setting up better payroll processes, our team at Verti is ready to assist. You can reach us at contactus@verti.sg or +65 6909 5691.

All information accurate as of 2 December 2025