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)
In determining the number of employees for AIS participation, employers should include the total number of employees in the year (e.g. 1 Jan 2025 to 31 Dec 2025 for YA 2026), including employees who had left the organisation during the year. However, in submitting the employment income information of employees, employers should exclude employees for whom tax clearance had been sought.
Employers that have been 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 2026 should come forward and register for AIS and submit the employees’ income information by 1 Mar 2026.
This information is sourced from IRAS
Related questions
I have fewer than 5 employees in my organisation. Can my organisation be withdrawn from the Auto-Inclusion Scheme (AIS)?
My employer is under the Auto-Inclusion Scheme (AIS), do I need to declare my employment income information?
What is Auto-Inclusion Scheme (AIS) for Employment Income? How do I join this scheme?
Do I submit the income information of taxable employees only?
