Auto Inclusion Scheme for Employment Income

Auto Inclusion Scheme for Employment Income 雇佣入息自动纳入计划

What is the Auto Inclusion Scheme (AIS) for employment income? 什么是“雇佣入息自动纳入计划”?

The Auto Inclusion Scheme for employment income is a facility in which the employers submit income details of their employees electronically to IRAS. This information is then automatically included in the employees online return and tax assessment by IRAS. The employees do not need to enter the required information manually but only need to verify the correctness of the information. 雇佣入息自动纳入计划是一项便利措施,雇主可通过电子方式将其雇员的收入详情提交给新加坡税务局(IRAS)。该信息随后自动包含员工在IRAS的在线报税和纳税评估中。员工无需手工输入所需信息,只需验证信息的正确性。

All employers having 7 or more persons stated below are required to register for AIS. However the IRAS encourages all employers to register for AIS 所有拥有7名或以上人员的雇主必须注册AIS。然而,IRAS鼓励所有雇主注册AIS。

Employees for which information has to be submitted under AIS 雇员的资料须根据AIS系统提交

  • Full time resident employees 全职常驻员工
  • Part time resident employees 兼职常驻员工
  • Non resident employees 非居民的员工
  • Company directors including non resident directors 公司董事,包括非常驻董事
  • Board members receiving Board / Committee member fees 接受董事会/委员会成员费用的董事会成员
  • Pensioners 养老金领取者
  • Employees who have left but are in receipt of any employment related income (such as stock options) 已离职但仍有收入的雇员(例如股票期权)

Steps in AIS process 自动纳入计划过程的步骤

  • The Employer prepares the employment information 雇主准备雇佣信息
  • Using online AIS system, this information has to be submitted to IRAS by 1st of March 此信息必须通过网上AIS系统在3月1日前提交给新加坡税务局
  • The employer gives a copy of the employment information to the employee. It can also choose to give copy of the IR8A form. 雇主给雇员一份雇佣信息的复印件,也可以选择提供IR8A表格的副本
  • The IRAS includes the information submitted in the employees return 税务局系统包括了员工报税表中提交的信息
  • The Employee’s tax filing process is considerably simplified 雇员的报税程序大大简化了

Information to be submitted 须提交的资料

  • IR8A (Mandatory for all employees) – To be used to submit employment information for all employees 表格IR8A(所有员工必须填写)-用于提交所有员工的就业信息
  • Appendix 8A (where applicable) – To be completed if the employee is provided with Benefits-in-Kind 附录8A(如适用)-如雇员获得实物福利,则应填写
  • Appendix 8B (where applicable) – To be completed if the employee has derived gains or profits either directly or indirectly from the exercise, assignment or release of any share option right or benefit, or right or benefit from other forms of Share Ownership Plans where such right or benefit was obtained by reason of any office or employment. 附录8B(如适用)-如果员工直接或间接从行使、转让或解除任何股票期权权利或利益中获得收益或利润,或从其它形式的股份所有权计划中获得权利或利益,而该权利或利益是由于任何职务或雇佣而获得的,则完成附录8B。
  • Form IR8S (where applicable) – To be completed if excess CPF contributions are made by the employer. 表格IR8S(如适用)-如雇主做出额外公积金供款,则须填写。

Employers Not under the AIS for Employment Income 不属于雇佣入息自动纳入计划的雇主

Employers not required to register under AIS for Employment Income must provide the hard copy Form IR8A and applicable appendices if any to their employees by 1 Mar each year to enable them to file their income tax returns. 雇主无须根据AIS登记受雇入息,必须于每年3月1日前向雇员提供IR8A表格及适用的附录(如有的话),以便雇员填报入息税报税表。

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