There are differences between the hardcopy forms and the requirements stated in the technical format/ specifications. Which template should I follow to customise the printouts from my software?
AIS employers do not need to issue Form IR8A and/ or appendices to their employees. However, if an electronic copy of the form(s) is requested/ required by the AIS employers i.e. the payroll software users, the payroll software may cater for this feature by mimicking the fields in the official copy of the income tax forms (https://go.gov.sg/iras-formir8a) to customise the printouts. The payroll software should be able to capture these fields’ input based on the format specifications, and generate the printout accordingly.
For clients who are in the Auto-Inclusion Scheme (AIS), the following statement must be displayed at the top header of the form(s):
“This statement can only be issued by an employer in the Auto-Inclusion Scheme (AIS) and is for your retention. The information in this statement will be automatically included in your income tax return, so you need not declare them in your tax form. You can check if your employer is in the AIS at IRAS website, https://go.gov.sg/iras-ais-search.”
This information is sourced from IRAS
Related questions
As a new AIS employer who joined AIS in YA 2025, can I electronically submit amendment to back year’s employment income information (i.e. YA 2024) if I have previously overstated the employees’ income in their Form IR8As?
My employer is under the Auto-Inclusion Scheme (AIS), do I need to declare my employment income information?
My employer is not under Auto-Inclusion Scheme (AIS), what information do I need to file my Income Tax Return?
What is Auto-Inclusion Scheme (AIS) for Employment Income? How do I join this scheme?
