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Overview
of e-Submission of Employment Income
A new web-based e-Service – the
e-Submission of Employment Income application, was implemented in 2007 for
employers to transmit information in Form IR8A, IR8S, Appendix 8A and Appendix
8B electronically to IRAS. This
e-Service comprises three modes of transmission to suit the needs of
different profile of the employers. This e-Submission application is
provided free of charge to employers and is an alternative to the PATLine
used by employers on the Auto-Inclusion Scheme for Employment Income.
Introduced in 1998, the Auto-Inclusion
Scheme for Employment Income (AIS) is a scheme where employers transmit
details of employees' employment income to IRAS electronically. Information
on salary, bonus, tax-deductible donations, CPF contributions etc, is then
auto-included in the employees' income tax assessment. The employees do not
have to declare or claim this information when filing their income tax
returns.
With effect from the Year of Assessment
2009, employers with 100 or more employees are required to file employment
income to IRAS electronically. The compulsory electronic filing of
employment income will be implemented for smaller employers with fewer than
100 employees in phases from 2010 onwards.
>>
…………more information about Auto-Inclusion Scheme for Employment Income
(AIS)
>>…………MYOB Payroll
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