Singapore · HR KNOWLEDGE
Singapore IRAS Employment Guidance
A high-level employer guide to employment-income reporting. This page does not provide tax advice or payroll processing.
General guidance only. Requirements and decisions remain with the relevant authority. This page does not assess individual eligibility or guarantee any approval.
What employers and job seekers should understand
- Eligible AIS employers submit employment income records electronically to IRAS.
- Authorised persons and the employer’s current IRAS process determine how records are submitted and amended.
- Employers should verify current deadlines, authorisations and reporting duties directly with IRAS.
Official sourceIRAS — Submit employment income records ↗Last verified: 26 August 2026Reviewer: Leader Global Group — staging source reviewNext review: 26 September 2026Relevance note: General guidance only. Check the official authority source for current relevance and effective dates before acting.