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Taxes · IRAS

AIS Employer Directory: Submission and Amendments

AIS employers submit staff earnings electronically so IRAS can include them in personal returns. This directory links registration, preparation, submission and correction guidance.

Source checked · 11 October 2026

Preparation and submission resources

The page identifies compulsory participation based on employee numbers, an IRAS notice or existing registration. It links employee-scope and income-information rules, authorisation guidance, CPF data link-up, original-submission instructions and payroll-vendor specifications. Match the relevant YA registration guidance before submitting.

Changes and employer communication

The directory supplies an amendment checker, revision and amendment guides, common correction scenarios and employee-notification guidance. Organisation cessation or constitution changes use the organisation-status resources. Employee income transmission does not by itself determine whether each employee must file a personal return.

Official source

A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.

Read the official source ↗
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