Coverage and submission
The notes cover full- and part-time residents, relevant non-residents, directors, board members, pensioners and former employees receiving 2026 income. Specified Form IR21 cases and wholly overseas foreign employment are excluded. Non-AIS employers provide the required forms to employees by 1 March 2027 and generally do not send them to IRAS unless requested. AIS employers submit electronically by that date; employees should avoid reporting the same pre-filled income again.
Income timing and corrections
Salary reporting follows amounts due for 2026, while bonus and director-fee timing depends on entitlement under the described rules. Overseas postings and benefits require the relevant classifications. AIS corrections offer either difference-only amendments or complete non-negative replacement revisions; do not combine the two approaches for the same correction. Non-AIS employers issue the appropriate additional or revised forms. Reconcile payroll, benefits and equity schedules so that the correction method changes the intended employee total.
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.
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