PSG Support Ends Sep 29! Get 1-Year FREE AdaptivePay Subscription. SFEC Support Ends Nov 30, 2026. (T&C Apply)

IRAS AIS Submission Software for Singapore Businesses

Generate IR8A and Submit AIS Directly from Payroll

Prepare employee income records, generate IR8A, Appendix 8A and Appendix 8B, validate submission data and submit employment income information electronically to IRAS directly from Adaptive Pay payroll software.

Generate Form IR8A

Prepare Appendix 8A & Appendix 8B

Submit AIS directly from payroll

Keep payroll and AIS data connected

Manage original and subsequent corrections

Validate employee income records before submission

IRAS AIS submission Singapore with IR8A and employee income reporting from payroll software

What Is the IRAS
Auto-Inclusion Scheme?

Under the Auto-Inclusion Scheme (AIS) for Employment Income, employers submit their employees’ employment income information electronically to IRAS. The submitted information is then auto-included in employees’ income tax returns.

AIS participation is compulsory for employers with 5 or more employees, as well as employers that have received a notice from IRAS requiring electronic filing.

AIS employers must submit employment income information electronically by 1 March each year. Using payroll software with AIS API integration allows payroll data to flow directly into the submission process instead of being manually re-entered.

IRAS AIS payroll data workflow showing IR8A, IRAS, validation and AIS submission

Without Adaptive Pay AIS Submission

  • Payroll → Export → Rebuild in spreadsheet
  • Manually reconcile 12 months of income
  • Prepare IR8A records separately per employee
  • Upload file via IRAS portal manually

With Adaptive Pay AIS Submission

  • Payroll data already linked — no re-entry needed
  • IR8A generated from monthly payroll records
  • Validate and submit directly to IRAS via API
  • Amend and resubmit when corrections are needed

IR8A, Appendix 8A and Appendix 8B

Prepare IR8A, Appendix 8A and Appendix 8B using payroll data and submit employment income information electronically to IRAS.

📋

IR8A

Employment Income Form

The primary form for employment income reporting — salary, wages, overtime, bonuses, director's fees and other employment income.

Includes
  • Salary and wages
  • Overtime pay
  • Bonuses and incentives
  • Director's fees
  • Other employment income
👤 Who Needs This

Full-time, part-time, resident, non-resident employees and directors receiving employment income.

🎁

Appendix 8A

Benefits-in-Kind

Required where employees have received applicable benefits-in-kind as part of their employment arrangement.

Includes
  • Company car benefit
  • Housing allowance or benefit
  • Other prescribed benefits
  • Employer-paid insurance
  • Club membership fees
👤 Who Needs This

Employees who received benefits-in-kind during the reporting year that fall within IRAS's prescribed list.

📈

Appendix 8B

Employee Share Plans

Used where employees have gains or profits from Employee Stock Option Plans or other Employee Share Ownership Plans.

Includes
  • ESOP gains and profits
  • ESOW plan income
  • Share vesting details
  • Exercise / vesting dates
  • Market value at date of gain
👤 Who Needs This

Employees who received gains from employee stock option or share ownership plans during the year.

From Monthly Payroll to AIS Submission

One connected data source — no year-end reconstruction of payroll data.

Employee Records

NRIC, employment type, Join/leave dates

Monthly Payroll

Salary, OT, bonuses, allowances

YTD Income

Jan–Dec employment income totals

IR8A / Appendix 8A / Appendix 8B

Auto-generated from payroll data

Validate

Check records before submission

AIS Submission

Direct API submission to IRAS

Amendment Support

Original, Revision & Amendment Submissions

Year-end reporting does not always end with the first submission. Employee information may require correction or
additional records after the original AIS is sent. Adaptive Pay supports the full cycle.

📤 Original AIS submission

🔄 Multiple Revision

✏️ Amendment submission

✅ Correct & Resubmit Records

You are not locked after your first submission. Adaptive Pay supports IRAS amendment workflows when records need correction.

Employee - Self Service

Employees View IR8A in the Mobile App

Instead of contacting HR for a copy, employees can access their IR8A directly from the Adaptive Pay mobile app — reducing HR requests while improving employee experience.

HR- Record Keeping

Print IR8A Reports for Internal Use

AIS employers generally do not need to distribute hardcopy IR8A — but HR can still generate and print reports for payroll review, employee enquiries, Management review and internal records.

Why Use Adaptive Pay for IRAS AIS Submission?

Streamline IR8A preparation and AIS submission with accurate payroll data and simplified electronic reporting to IRAS.

Direct Submission to IRAS

Submit employment income information through the payroll system via IRAS API.

IR8A Generation

Generate employee IR8A using payroll data already calculated throughout the year.

Appendix 8A & 8B

Support employees with benefits-in-kind or employee share plan income.

Amendment & Multiple Submissions

Correct or submit additional AIS records when required after initial filing.

Payroll-Linked Data

Use income already calculated during monthly payroll — no year-end reconstruction.

Employee Mobile Access

Employees view their own IR8A through the Adaptive Pay mobile app.

Printable IR8A Reports

Generate and print IR8A reports for HR review, internal records or management.

Singapore Payroll Integration

Connect AIS with CPF, MOM OED and your wider payroll compliance workflow.

Reduce Common AIS Submission Problems

Reduce errors and make annual income reporting easier with accurate payroll data.

Manual IRAS Process
Automation IRAS Process
Manual annual salary consolidation
Payroll-linked IR8A uses existing monthly payroll records
Incorrect employee income figures
Same payroll data source keeps records aligned
Missing employees (joiners / leavers)
Integrated employee/payroll system captures all reportable individuals
No correction workflow after initial submission
Amendment and multiple submission workflows built in
Employees requesting IR8A copies
Employees view IR8A directly in the mobile app
Switching between payroll and filing systems
AIS submitted from within the same payroll platform

Part of One-Stop Payroll

IRAS AIS and Singapore One-Stop Payroll

One-Stop Payroll is a joint initiative by IRAS, CPF Board, MOM and GovTech. AIS should not be an isolated
year end task it is part of a connected compliance workflow.

Payroll
CPF Submission
IRAS AIS
MOM OED
NEXT-GEN INTELLIGENCE

IVY AI – AI-Powered HRMS Insights & Payroll Intelligence

Get instant HRMS insights, analyse data, identify anomalies, and validate payroll-impacting information — all within Adaptive Pay. Gain quick visibility into employee records, attendance, leave, claims, and payroll data.

HR Assistance

Real-time Reports

Smart Insights

Request a Personalized Quote

Fill in the details below and our HR consultants will contact you shortly.

Expert Consultation

Speak with our HR specialists about your specific needs.

Customized Demo

See how AdaptivePay fits into your existing workflow.

Detailed Proposal

Receive a transparent, itemized quote for your business.

SMEs are eligible for up to 50% Productivity Solutions Grant (PSG) support for the adoption of Adaptive Pay, a Pre-Approved solution under the IMDA SMEs Go Digital programme.

Register for a Free Demo Now!

IRAS AIS Frequently Asked Questions

Find answers to common questions about IR8A, AIS submission, and IRAS compliance.

AIS is an IRAS scheme where employers submit employees’ employment income information electronically. IRAS then auto-includes the information in employees’ tax returns.

For 2026, AIS is mandatory for employers with 5 or more employees, employers that receive a notice to file electronically, and organisations already registered under AIS.

AIS employers are required to submit employees’ employment income information electronically by 1 March each

Yes. Adaptive Pay supports generation of IR8A using employment income data linked to payroll.

Yes. Adaptive Pay supports Appendix 8A for employees with applicable benefits-in-kind.

Yes. Adaptive Pay supports Appendix 8B for applicable employee stock option or employee share ownership information.

Yes. Adaptive Pay supports direct AIS submission from the payroll system. IRAS requires AIS-enabled payroll software to integrate through its API for direct software submission.

Yes. Adaptive Pay supports amendment workflows when previously submitted employee information needs to be corrected. IRAS also provides formal amendment processes for AIS records.

Yes. Adaptive Pay supports multiple submission scenarios, which is useful where employers need to submit additional or corrected records.

Yes. Employees can view their IR8A through the Adaptive Pay mobile application.

Yes. Adaptive Pay allows HR and payroll users to generate and print IR8A reports for internal reference or employee use.

Yes. Adaptive Pay uses payroll information already maintained throughout the year as the basis for annual employment income reporting, reducing the need to recreate the same data at year-end.

IRAS states that AIS employers do not need to provide hardcopies of IR8A, Appendix 8A and Appendix 8B because the information is submitted electronically. Adaptive Pay nevertheless provides report generation and mobile access for employees who want to view their IR8A.

Adaptive Pay can position its AIS functionality as part of its One-Stop Payroll capabilities. The government One-Stop Payroll initiative connects payroll-related submissions across IRAS, CPF Board and MOM through payroll software.