Employers are required by law (S68(2) of the Income Tax Act) to prepare Form IR8A including Appendix 8A, Appendix 8B or Form IR8S (where applicable) for employees who are employed in Singapore by 1 Mar each year. The hard copy form does not need to be submitted to IRAS.
AIS allows employers to submit employees’ employment income to IRAS electronically. Hard copies of the IR8A including IR8S, Appendix 8A, Appendix 8B (if applicable) are not required to be distributed to employees. Employees may refer to their payslips for details of their employment income and view their auto-included information at myTax Portal when filing their individual income tax returns.
AIS is compulsory for employers with 5 or more employees from YA2022. However, employers with less than 5 employees are welcome to join AIS.