IR8A & Auto-Inclusion Scheme (AIS): Employer Filing Guide

IR8A and the Auto-Inclusion Scheme matter because they decide how employee income reaches IRAS each year. For a small employer, the risky part is not only the form name. It is whether the company is under AIS, whether all employees are included, whether benefits and share gains need appendices, and whether payroll records are reconciled before the 1 March filing deadline. A clean process reduces employee tax queries and last-minute corrections.

IR8A vs AIS: what employers are dealing with

IR8A is the employment income form. AIS is the electronic submission scheme that sends employment income information to IRAS so it can be pre-filled for employees. The form and the submission method are related, but they are not the same thing.

Item	What it is for	Employer check
Form IR8A	Reports employment income for employees.	Salary, bonus, allowances, director fees and other employment income must tie to payroll records.
Appendix 8A	Reports benefits-in-kind.	Check housing, car, taxable benefits and other non-cash benefits.
Appendix 8B	Reports gains from employee stock option or share ownership plans.	Check ESOP, ESOW and share award records.
Form IR8S	Used for excess CPF reporting where applicable prior to YA 2026.	Check current IRAS guidance before preparing older-year or amended cases.
AIS submission	Electronic submission of employment income to IRAS.	Confirm whether the employer is registered or required to participate.

Who needs to be under AIS?

IRAS states that from Year of Assessment 2022 onwards, employers with 5 or more employees must register for AIS. Employers with fewer than 5 employees are encouraged to participate. Once an employer is registered, AIS participation continues even if employee headcount later falls below 5.

For YA 2027, IRAS also states that employers should count the total number of employees for the year, such as 1 January 2026 to 31 December 2026 for YA 2027, including employees who left during the year. This is important because resigned employees are easy to miss during payroll year-end checks.

Employer filing workflow

1. Confirm AIS status. Check whether the employer is registered, compulsory, or voluntarily participating.
2. List all reportable employees. Include full-time, part-time, relevant non-resident employees and employees who left but received income in the reporting year.
3. Reconcile payroll records. Tie salary, bonus, commission, allowances, director fees and deductions to payroll ledgers.
4. Check appendices. Benefits-in-kind may need Appendix 8A; share option or share ownership gains may need Appendix 8B.
5. Submit or provide forms by the deadline. AIS employers submit electronically. Non-AIS employers provide the hardcopy forms to employees where required.
6. Keep records for corrections. Prepare to amend if payroll, benefits or employee details were wrong.

Deadline and submission window

Employer type	What to do	Deadline / timing
AIS employer	Submit employee income information electronically to IRAS.	IRAS describes AIS submission as between 1 February and 1 March. Check the current YA page before filing.
Employer required to join AIS	Register for AIS and submit employees’ income information.	For YA 2027, IRAS states registration is open until 1 March 2027.
Non-AIS employer	Prepare IR8A and appendices where applicable and provide them to employees.	By 1 March of the year after the income year, based on IRAS guidance.
Employer making corrections	Submit amendment or corrected information through the relevant IRAS process.	As soon as the error is identified.

What to reconcile before filing

Most filing mistakes come from payroll data, not from the submission button. Employers should reconcile the same items that employees will later use to check their tax returns.

• Basic salary, fixed allowances and variable allowances.
• Bonus, commission and director fees paid in the reporting year.
• Employee start and end dates, including resigned employees.
• CPF contributions and any older-year excess CPF situations.
• Benefits-in-kind such as housing, car or other taxable benefits.
• Employee share option, share ownership or share award gains.
• Employee identifiers, addresses and employment status.

Common mistakes employers should avoid

Mistake	Why it matters	Cleaner process
Missing resigned employees	Employees who left may still have reportable income in the year.	Run a full-year employee list, not just current headcount.
Wrong bonus year	Employees may see income in the wrong tax year.	Match bonus reporting to IRAS treatment and payroll payment records.
Ignoring benefits	Appendix 8A may be needed for benefits-in-kind.	Review HR benefits, housing, car and taxable benefit records.
Missing share plan gains	Appendix 8B may be needed for ESOP or ESOW gains.	Ask finance, HR and company secretary to confirm share plan events.
Waiting until deadline week	Corrections become harder when payroll records do not reconcile.	Start payroll reconciliation before February.

How this connects to payroll and CPF

IR8A filing is not a separate annual task from payroll. The figures should connect back to monthly salary, bonus, CPF and benefits records. If CPF records are unclear, review the payroll workflow and use the CPF contribution calculator as a checking aid before year-end reconciliation.

Official sources to check

This guide was reviewed on 28 June 2026. Check current IRAS pages before filing because deadlines, YA wording and submission instructions can change: IRAS reporting employee earnings, IRAS Auto-Inclusion Scheme for employment income, IRAS join AIS page, and IRAS register for AIS service.

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