As Singapore’s Tax Season 2026 gets underway, the Inland Revenue Authority of Singapore (IRAS) has issued an early reminder for employers and commission‑paying organisations with self‑employed agents. The notice underscores the importance of submitting commission income details promptly so that eligible agents can benefit from the No‑Filing Service (NFS). This guide explains what the reminder covers, how organisations should respond, and the reporting steps involved.
1. What IRAS Is Asking Employers to Do
IRAS’s recent LinkedIn post highlights a specific action required for organisations that pay commission to self‑employed agents:
📌 If you receive a written notification from IRAS, you must submit the self‑employed commission agents’ income and identification information early — by 8 February 2026.
This early submission helps IRAS determine whether those agents are eligible for the No‑Filing Service (NFS) — an initiative where taxpayers may be exempted from filing a tax return if all required income is pre‑filled and correct.
2. What Is the No‑Filing Service (NFS)?
The No‑Filing Service (NFS) is an IRAS scheme where taxpayers do not have to submit an individual tax return for a Year of Assessment if:
✅ Their income is fully reported by employers and other payers under approved reporting schemes, and
✅ IRAS has all information needed to assess their tax correctly.
For example, many employees whose employment income is included through the Auto‑Inclusion Scheme (AIS) may be eligible for NFS if they have no additional income or relief claims.
For commission agents, early reporting of their income details by payers gives them the opportunity to benefit from NFS — meaning no tax form to file.
3. Who This Applies To
This IRAS reminder specifically affects organisations that:
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Engage self‑employed agents who earn commission‑based income, and
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Have been notified in writing by IRAS to report these agents’ income details.
This requirement may apply to industries such as:
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Insurance and financial services
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Real estate and property agencies
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Direct sales and distribution networks
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Any business that contracts self‑employed agents on a commission basis
Failing to submit the required information by the due date may mean agents miss out on NFS and must file their own tax returns.
4. What Organisations Should Do Now
To comply and support eligible agents:
1. Identify Affected Agents
✔ Check whether any commission‑earning agents have received an IRAS notice asking for reporting of their income and details.
2. Prepare the Required Information
✔ Gather each agent’s full name, identification details, and commission income amounts for the relevant period.
3. Report via e‑Submission
✔ Use the appropriate IRAS e‑Submission channel to provide this information securely and before 8 February 2026.
4. Communicate With Agents
✔ Inform your agents of the upcoming submission so they know their income will be reported and can check their eligibility for NFS.
5. How NFS Benefits Taxpayers
Taxpayers who qualify for NFS enjoy:
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No need to file an individual tax return, saving time and reducing administrative burden.
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Pre‑filled income information that reflects what the payer (employer/organisation) has submitted.
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An opportunity to amend any discrepancies online if needed before the tax assessment is finalised.
For organisations, supporting NFS also helps ensure agents’ tax obligations are accurately reflected without additional follow‑up.
Summary Checklist: What to Submit & When
| Step | Action |
|---|---|
| 1. Identify Agents | List self‑employed commission agents notified by IRAS |
| 2. Gather Details | Collect agent names, IDs and commission income |
| 3. Submit via e‑Submission | Upload details to IRAS before 8 Feb 2026 |
| 4. Inform Agents | Let agents know they may qualify for NFS |
Final Words
The IRAS reminder for Tax Season 2026 highlights an important but easy‑to‑miss compliance step for employers and commission‑paying organisations. By submitting commission income details for eligible agents early — especially before 8 February 2026 — organisations help ensure those agents can benefit from the No‑Filing Service and avoid unnecessary tax filing requirements.
Make this part of your tax‑season checklist to support your agents and maintain compliance with IRAS requirements.
Disclaimer: This article is for informational purposes only and does not constitute tax or compliance advice. Organisations should consult their tax advisors or refer to IRAS guidance for tailored instructions.
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