Employer not in AIS

My employer is not in AIS. Do I enter salary myself?

The situation

If your employer does not submit through AIS, your employment income is not auto-included and you must enter it from your IR8A.

The law

  • Sec 62, Income Tax Act 1947: Every company and individual files an income tax return when required by IRAS
  • Income Tax Act 1947: employer returns (IR8A, AIS): Employers report employees' income to IRAS by 1 March each year

What it means for you

Get the IR8A from your employer by 1 March. Enter the figures exactly. Missing income leads to penalties. If your employer is not in AIS, IRAS does not have your salary data. Check figures against your payslips.

What to do

  1. Get IR8A.
  2. Enter income.
  3. Check totals.
  4. Submit.

We can do this for youIndividual income tax return for employees and self-employed: SGD 200

Related