As Singapore’s Tax Season 2026 approaches, the Inland Revenue Authority of Singapore (IRAS) has posted a clear reminder for employers participating in the Auto‑Inclusion Scheme (AIS): you must submit your employees’ 2025 employment income information electronically to IRAS by 1 March 2026. This submission ensures that employee income details are included in their tax assessments and helps with pre‑filled tax returns.
1. What the IRAS LinkedIn Reminder Covers
In its recent LinkedIn announcement, IRAS called on AIS employers to submit their employees’ income details for the 2025 assessment year by the 1 March 2026 deadline. This deadline applies to any employer who:
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Has registered for the Auto‑Inclusion Scheme (AIS), and
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Needs to report employment income for one or more employees.
The LinkedIn post emphasises the importance of early submission to help employees benefit from pre‑filled income information in their tax returns.
2. What Is the Auto‑Inclusion Scheme (AIS)?
The Auto‑Inclusion Scheme (AIS) enables employers to submit employment income information directly to IRAS electronically — removing the need to issue paper forms like IR8A to employees. Once submitted, this income data is auto‑included in employees’ individual tax returns, simplifying tax filing for both employers and employees.
Under AIS:
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Employers transmit employment income records via payroll software, APIs, or the IRAS myTax Portal.
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IRAS uses this data to pre‑fill employee tax returns, reducing errors and saving time.
Participation in AIS is mandatory for employers with 5 or more employees, those already registered, or those who receive an IRAS notice to file employment income electronically.
3. Who Must Submit and What to Include
If your organisation is an AIS employer, you must submit income information for all employees’ employment income. This generally includes:
✔ Full‑time and part‑time resident employees
✔ Non‑resident employees (including directors receiving remuneration)
✔ Employees who left during the year (subject to tax clearance rules)
✔ Board members receiving fees
✔ Pensioners and employees with stock‑based gains where applicable
Employment income information typically covers:
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Salaries and wages
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Bonuses and incentives
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Benefits‑in‑kind
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Director’s fees and board fees where applicable
Employers use approved submission methods such as payroll software linked to AIS or the myTax Portal to upload records.
4. Why Timely Submission Matters
Meet Compliance Deadlines
By submitting before 1 March 2026, AIS employers ensure that employee income information is included in the tax system before tax filing begins. This reduces last‑minute rushes and compliance issues.
Improve Accuracy for Employees
When employers submit income data electronically, employees benefit from pre‑filled income details in their tax returns, improving accuracy and lowering the risk of errors.
Avoid Penalties
Employers that fail to submit AIS data on time may face penalties under Singapore’s Income Tax Act. Previous years saw fines imposed on late filers, showing how seriously compliance is taken.
5. How to Submit Your AIS Records
Step‑by‑Step Submission:
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Prepare employee income records for 2025 in your payroll system.
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Use AIS‑approved submission methods — either payroll software with AIS API integration or the Submit Employment Income Records service on the IRAS myTax Portal.
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Upload and validate the data before the 1 March 2026 deadline.
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If necessary, amend previously submitted records (e.g., if errors are found) using IRAS’s amendment submission tools.
For employers not yet registered for AIS but required to participate, you should register as soon as possible and begin submissions — registration is available year‑round, and participation becomes mandatory once enrolled.
Summary Table
| Requirement | Details |
|---|---|
| Scheme | Auto‑Inclusion Scheme (AIS) for Employment Income |
| Who Must Submit | AIS‑registered employers |
| Deadline | 1 March 2026 |
| Data To Include | Salaries, wages, benefits, bonuses, director fees where applicable |
| Submission Methods | Payroll software with AIS API or myTax Portal |
Final Words
The IRAS LinkedIn reminder for Tax Season 2026 is a timely nudge for all AIS employers to prepare and upload their employees’ 2025 income information before the 1 March 2026 deadline. Early and accurate AIS submission not only keeps you compliant with IRAS requirements but also streamlines the tax filing process for your employees through pre‑filled returns.
If you haven’t already, start engaging your payroll or HR system teams now — and check that your AIS setup is complete and error‑free ahead of the deadline.
Disclaimer: This article is for informational purposes only and does not constitute tax or compliance advice. Employers should consult tax professionals or refer to official IRAS guidance for tailored instructions.
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