I have fewer than 5 employees in my organisation. Can my organisation be withdrawn from the Auto-Inclusion Scheme (AIS)?

Question

Accepted Answer

From Year of Assessment (YA) 2025, participation in AIS is compulsory for employers with 5 or more employees or employers who have received the "Notice to File Employment Income Of Employees Electronically under the Auto-Inclusion Scheme (AIS)" gazetted under S68(2) of the Income Tax Act (PDF, 107 KB).

If you have received the Notice to File, you are required to remain in the scheme even if your employee count falls below 5 during the year or in subsequent years.

However, if your organisation has ceased business operations or there are changes to the business constitution, please complete the Update of Organisation Status Form for IRAS' review.

I have fewer than 5 employees in my organisation. Can my organisation be withdrawn from the Auto-Inclusion Scheme (AIS)?

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