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 Can my organisation be withdrawn from the Auto-Inclusion Scheme (AIS)?

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Accepted Answer

For Year of Assessment (YA) 2026, 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, 160 KB).

For employers who are already in AIS, 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 on Organisation Status Form for IRAS' review.

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 Can my organisation be withdrawn from the Auto-Inclusion Scheme (AIS)?

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Related questions

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

15. My organisation has ceased operations or no longer has employees. How do withdraw my organisation from the AIS?

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)

Do I submit the income information of taxable employees only?

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