Enrolment and the YA 2026 timeline
New AIS registrations from 15 September 2025 are automatically enrolled for the following Year of Assessment unless the employer opts out. For YA 2026, eligible January–December 2025 CPF data required electronic submission and payment by 14 January 2026, subject to the working-day adjustment, using a PTE account. The stated submission deadline was 1 March 2026.
Review before submitting
Verify employee details, salary and bonus classification, income and deductions. Add missing taxable benefits, director fees, share gains and relevant appendices; remove qualifying non-taxable amounts. MOM prefilling supplies basic foreign-worker particulars, not complete foreign-worker income. Leaving Data Link-up does not remove the employer from AIS or end annual filing obligations.
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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