Reminder: Employers under IRAS’ Auto Inclusion Scheme must submit employees’ 2025 income data by 1 March 2026
Summary
The Inland Revenue Authority of Singapore (IRAS) has reminded all employers in the Auto-Inclusion Scheme (AIS) to submit employees’ 2025 employment income by 1 March 2026. The rule applies to existing AIS employers regardless of workforce size and to new employers who had five or more employees in 2025. AIS streamlines tax filing for staff via pre-filled returns, the No-Filing Service (NFS) or Direct Notice of Assessment (D-NOA), benefitting more than 2 million employees.
IRAS reports over 11,000 employers will be filing under AIS for the first time this year. To help, IRAS has enhanced its AIS digital services: employers can now file back up to four years, enjoy more pre-filled data via data link-ups, and overwrite previous submissions for simpler amendments. Non-compliance remains an offence under the Income Tax Act, and IRAS has been active with enforcement and prosecutions.
Key Points
- Deadline: All AIS employers must submit 2025 income data by 1 March 2026.
- Who it affects: Existing AIS employers (all sizes) and new employers with five or more employees in 2025.
- AIS benefits employees by providing pre-filled tax returns, NFS or D-NOA; over 2 million employees already use these services.
- IRAS enhancements: back-year filing extended to four years, more pre-filled information, and simplified overwrites for amendments.
- Consequences: Late or incorrect filing can delay employees’ tax assessments; employers face fines up to S$5,000, and key personnel may face higher fines and possible imprisonment.
- 2025 enforcement: More than 12,000 employers missed the deadline, affecting 160,000+ employees; IRAS prosecuted 1,207 repeat offenders with penalties topping S$1m.
- Common errors to avoid: omitting benefits-in-kind, excluding income outside payroll, misreporting accommodation, and under-reporting stock/option gains.
- IRAS encourages use of its Voluntary Disclosure Programme to correct past mistakes and potentially reduce penalties.
Why should I read this?
Short and sharp: if you run payroll or HR in Singapore, this is literally a must-do. Miss the 1 March deadline or file sloppy data and your people can get delayed tax assessments — and you could be hit with fines or worse. IRAS has made the digital tools easier this year, so there’s no excuse for leaving it until the last minute. Read this so you can act fast and avoid penalties.