How do employers determine the number of employees for compulsory AIS participation? (E.g. number of employees at the beginning of the year or end of the year)

Question

Accepted Answer

In determining the number of employees for AIS participation, employers should include the total number of employees for the year (e.g. 1 Jan 2026 to 31 Dec 2026 for YA 2027), including employees who left the organisation during the year. However, when submitting the employment income information, employers should exclude employees for whom tax clearance had been sought.

Employers identified by IRAS to join the AIS will receive a notification letter. Employers that fall within the gazette under S68(2) of the Income Tax Act (PDF, 160 KB) but have not received any notification for YA 2027 should come forward and register for AIS and submit the employees’ income information by 1 Mar 2027.

How do employers determine the number of employees for compulsory AIS participation? (E.g. number of employees at the beginning of the year or end of the year)

Topics:

Related questions

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 Can my organisation be withdrawn from the Auto-Inclusion Scheme (AIS)?

11. What is Auto-Inclusion Scheme (AIS) for Employment Income? How do I join this scheme?

As a new AIS employer who joined AIS in YA 2026, can I electronically submit amendment to back year’s employment income information (i.e. YA 2025) if I have previously overstated the employees’ income in their Form IR8As?

Do I submit the income information of taxable employees only?

Need more help?