You need to submit employment income information via AIS if the partners are engaged under an employment contract with the partnership (i.e., partners who generally do not assume the liabilities of the business and do not have a share in the profit/loss of the partnership). These partners are considered as employees of the partnership, even though they have the title of 'partner'.

You do not need to submit the remuneration of partners who are self-employed via the AIS. The precedent partner of the partnership should allocate the income of these partners who have a share in the profit/loss of the partnership and receive remuneration (salary, bonus, CPF, and other benefits) in Form P. The partners should then report their allocated share of profit/loss and remuneration (salary, bonus, CPF, and other benefits) from the partnership in the 'Trade, Business, Profession, or Vocation' section and 'Partnership' sub-section of their personal Income Tax Return.

This information is sourced from IRAS