Your participation in the AIS is compulsory from Year of Assessment 2025 (for employees’ income earned in year 2024) if you have employed five or more employees in year 2024.
Under AIS, you are required to submit your employees’ employment income electronically from 6 Jan to 1 Mar each year.
Apply AIS and sign-up for CPF Data Link-up Service by 31 Dec 2024 to simplify your submission to IRAS.
Employees to Include in AIS Submission
– All Classes of Employees
All classes of persons” as defined gazetted under S68(2) of the Income Tax Act are:
- Full-time resident employees;
- Part-time resident employees;
- Non-resident employee including those who are based overseas and are required to render service in Singapore during the year (exclude details of employment income where clearance has been filed);
- Company directors (including non-resident directors);
- Board Members receiving Board/Committee Member fees
- Pensioners; and
- Employees who have left the organisations but were in receipt of income in reporting year(e.g. stock option gains)
AIS application service at $100
AIS submission service at:
First 5 headcounts at $250
Subsequent $15 per headcount
If you would like to engage us for the application and submission of Employment Income for your staffs on your behalf, please give us a call at 6570 1965 (Ext 120), sending a message via Whatsapp to +65 83331965, or email to clarencesaw@tassure.com.