Participating in Auto Inclusion Scheme (AIS) obliges an employer to report information about employee’s salary and the deductions from it to the IRAS. The benefit is that this information appears prefilled in the forms when employee chooses to e-file his or her income tax. If the employee has no other income than his or her salary, then, IRAS may also inform him or her not to file income tax. Participating in AIS means employers has to fill Forms IR8A, Appendix 8A, and Form IR8S by 1st of March each year.
