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

Singapore employers must report employment income to IRAS each year. IR8A covers core employee income, while the Auto-Inclusion Scheme lets employers transmit employment income information electronically to IRAS.

What employers need to file

Form / item	When it is used	Examples
IR8A	Core employment income	Salary, bonus, allowances
Appendix 8A	Benefits-in-kind	Housing and taxable benefits
Appendix 8B	Share plans	ESOP and share award gains
Form IR8S	Excess CPF cases	Employer CPF above statutory requirement

Who needs AIS?

IRAS requires employers who meet AIS participation criteria to submit employment income electronically. Check the IRAS AIS page each year because compulsory participation and registration rules are tied to the relevant Year of Assessment.

Employer filing workflow

• Identify all employees who received employment income.
• Prepare IR8A and required appendices.
• Reconcile payroll, CPF, benefits and share plan records.
• Submit through AIS or the required IRAS channel.
• Make reported income information available to employees for checking.

IR8A preparation checklist

Payroll item	Check before filing
Basic salary	Tie to payroll ledger and employment period
Bonus and commission	Check payment year treatment
CPF	Check employee and employer contributions
Benefits	Decide whether Appendix 8A is needed
Share awards/options	Check Appendix 8B reporting requirement

Common filing mistakes

• Missing resigned employees who received income.
• Reporting bonus in the wrong year.
• Leaving out taxable benefits.
• Submitting IR8A but forgetting appendices.
• Waiting until the deadline to reconcile payroll differences.

Sources and latest checks

This guide was last reviewed in June 2026. Check the official pages before filing or applying because rates, eligibility, support levels and application windows can change: IRAS AIS for Employment Income, IRAS Filing Employment Income of Employees.

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