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- 1 March deadline: All AIS employers must submit employees’ 2025 income data by 1 March 2026, regardless of workforce size.
- Penalties for late or wrong filing: Non-compliance can delay employees’ tax assessments and result in fines and prosecution.
- Easier filing this year: IRAS has enhanced its AIS digital services to support more accurate and timely submissions.
The Inland Revenue Authority of Singapore (IRAS) has reminded employers participating in the Auto-Inclusion Scheme (AIS) to submit their employees’ 2025 income information by 1 March 2026. The requirement applies to all existing AIS employers, regardless of workforce size, as well as new employers who had five or more employees in 2025.
The AIS simplifies tax filing for employees, providing benefits such as pre-filled tax returns, No-Filing Service (NFS), or Direct Notice of Assessment (D-NOA). In total, over 2mn employees currently enjoy these conveniences.
This year, more than 11,000 new AIS employers will be submitting employees’ income data under the AIS for the first time. These employers would have received notification letters from IRAS in January 2026 outlining their responsibilities. Failure to comply constitutes an offence under the Income Tax Act.
Enhanced AIS digital services
IRAS has introduced enhancements to the AIS digital service to make submissions easier. Key improvements include:
- Extended back-year filing: Employers can now submit employment income for up to four previous years, up from two.
- More pre-filled data: The data link-up service now includes additional pre-populated information.
- Simplified amendments: Employers can directly overwrite previously submitted income information.
The full list of enhancements is available on the IRAS website.
Consequences of non-compliance
In 2025, more than 12,000 employers missed the AIS deadline, causing inaccurate or delayed tax assessments for over 160,000 employees. AIS employers who do not file by 1 March 2026 face fines of up to S$5,000, while key personnel, such as directors or precedent partners, may face fines up to S$10,000 and/or imprisonment of up to 12 months if they fail to respond to IRAS notices.
IRAS prosecuted 1,207 repeat offenders in 2025, resulting in penalties exceeding S$1mn. The majority of these non-compliant employers were from the food and beverage, wholesale trade, and construction industries.
Avoiding common AIS errors
Employers are advised to submit complete and accurate employment income information, which forms the basis of employees’ tax assessments. Common filing errors include:
- Omitting taxable benefits-in-kind, including cash and non-cash items
- Excluding employee income or benefits outside payroll systems
- Misreporting accommodation benefits
- Under-reporting gains from stocks or options
IRAS reminded that submitting inaccurate information is an offence and may lead to penalties up to double the amount of tax undercharged. Employers are encouraged to use IRAS’ Voluntary Disclosure Programme to correct past errors and potentially reduce penalties. For more information, click here.
With the 1 March deadline approaching, employers are urged to act promptly to ensure timely and accurate submissions, safeguarding their employees from delays and avoiding potential penalties.
Lead image / IRAS Facebook
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