IRAS AIS Software in Singapore: How to Choose the Right Payroll Tool (2026)

Quick answer: IRAS AIS (Auto-Inclusion Scheme) requires employers with 5 or more employees to submit employment income data directly to IRAS via approved software. AIS-compliant payroll software generates IR8A and supporting forms in the correct format for direct submission to IRAS, so you no longer file manually through myTax Portal.

If you run payroll in Singapore, IRAS AIS is no longer optional. Once your headcount crosses five employees, you are automatically enrolled in the Auto-Inclusion Scheme, and from that point you must submit every employee's employment income data to IRAS electronically — every year, on time, in the correct format.

That obligation puts your payroll software squarely in the compliance critical path. A spreadsheet will not do it. A generic accounting tool will not do it well. You need payroll software that can generate the right forms, validate them, and submit them to IRAS in the required format.

This guide explains what IRAS AIS is, what makes payroll software "AIS-compliant," what the IRAS Category A/B/C ratings really mean, how to compare the options on the market, and how to migrate your AIS filing if you are switching tools.

What is IRAS AIS?

IRAS is the Inland Revenue Authority of Singapore. AIS stands for the Auto-Inclusion Scheme for Employment Income. Under AIS, employers submit their employees' employment income information directly to IRAS through approved software, rather than issuing paper forms or having employees file their own income details.

The scheme has been mandatory for employers with 5 or more employees since Year of Assessment (YA) 2022. The "5 or more" threshold counts all employees you had during the calendar year — full-time, part-time, casual, and contract — regardless of how much they earned or how long they worked. (Source: IRAS)

A few rules that catch employers off guard:

• Enrolment is automatic and permanent. Once you meet the 5-employee threshold, you are enrolled in AIS. You cannot opt out afterwards, even if your headcount later drops below five. (Source: IRAS)
• The filing deadline is 1 March each year. You must submit your employees' income data to IRAS by 1 March following the calendar year the income was earned. For example, income earned in calendar 2025 is reported by 1 March 2026.
• Non-submission carries penalties. Failure to submit can attract a penalty of up to S$5,000. Key personnel (such as directors) may also face personal fines of up to S$10,000 and/or imprisonment. (Source: IRAS)
• Errors are even more expensive. If you submit incorrect information and tax is undercharged as a result, the penalty can be up to 200% of the tax undercharged for negligence. For wilful evasion, penalties can reach 400% of tax undercharged, plus fines and imprisonment. (Source: IRAS)

These penalties are why the format and accuracy of your AIS submission matters so much — and why your choice of payroll software is, in effect, a compliance decision.

For the full filing process walkthrough, see our guide on IRAS AIS and IR8A filing in Singapore.

What makes payroll software 'AIS-compliant'?

"AIS-compliant" is not a formal IRAS badge. It describes payroll software that can produce and submit employment income data in the way IRAS requires. Practically, that means the software must be able to:

• Generate IR8A — the main Return of Employee's Remuneration — for each employee, in the IRAS-required data format.
• Generate Appendix 8A — for employees who received gains or profits from shares, or excess/shortfall in any previous year.
• Generate Appendix 8B — for employees who received benefits-in-kind, such as accommodation or car benefits.
• Generate IR21 — the tax clearance form filed when a foreign employee ceases employment, leaves Singapore, or goes on overseas posting. (See our guide on IR21 tax clearance in Singapore.)
• Submit the data to IRAS via API. Since 18 August 2025, AIS submissions use AIS-API 2.0, a REST-based JSON interface that replaced the previous AIS-API (CorpPass) service. (The older offline Validation and Submission Application (VSA) tool was a separate desktop tool decommissioned at the end of 2023.) AIS-API 2.0 allows up to 2,000 employee records per API call, up from the previous 800. (Source: IRAS)
• Maintain data integrity. The figures in your AIS submission must reconcile with your payroll records, CPF contributions, SDL payments, and the payslips you issued under the Employment Act.

A common misconception is that any software that can "export to Excel" is AIS-compliant. It is not. AIS compliance is about generating the data in IRAS's required structure and being able to submit it through the API — not about producing a spreadsheet that you then re-key somewhere else.

This is also where the distinction between file generation and direct API submission matters. Some tools can generate the IR8A data file but require you to manually upload it. Truly AIS-compliant software submits directly to IRAS through the API, which reduces manual handling errors and gives you a submission acknowledgement.

IRAS AIS Category A vs Category B — what it means for your software choice

When you research AIS software, you will see vendors described as "Category A," "Category B," or "Category C." It is important to understand what these categories actually measure, because they are widely misunderstood.

These categories come from IRAS's List of Recommended Controls for Payroll Software. They describe how thoroughly a payroll product complies with IRAS's recommended data-integrity and control features — not whether the software can submit to IRAS. All vendors listed by IRAS can submit via the AIS API; the category tells you about the robustness of the software's controls. (Source: IRAS)

Here is what each category means:

• Category A — the software complies with the full list of 24 recommended controls. This is the highest rating. It signals that the payroll software has comprehensive controls around data accuracy, security, audit trails, and processing integrity. Many accountants and larger employers treat Category A as the gold standard.
• Category B — the software complies with the 10 core controls that IRAS says payroll software "should have." These are the baseline controls; Category B products meet the essential data-integrity expectations but not the full 24.
• Category C — the software meets none of the above control levels. A Category C product can still be listed and can still submit via the API, but it does not demonstrate compliance with the recommended controls framework.

What this means for your choice

If you are a small SME with straightforward payroll, a Category B product may be perfectly adequate — the 10 core controls cover the essentials. If you are an accountant filing for multiple clients, a larger employer, or a company with complex payroll (commission structures, benefits-in-kind, share schemes), Category A gives you stronger assurance that the software's data handling and audit controls are robust.

One more point worth emphasising: IRAS does not endorse AIS vendors. Being on the IRAS list means only that submissions through that software can be accepted by IRAS's system. It is not a quality endorsement, and the Category A/B/C rating is about controls compliance, not submission capability. (Source: IRAS)

Which competitors hold which category?

The IRAS YA2026 vendor list (as of 5 January 2026) includes many payroll products. Among the commonly compared Singapore vendors, all of the following appear on the list and support API submission: Talenox, QuickHR, JustLogin, Payboy, Swingvy, and SimplePay.

Specific Category A/B/C designations are updated annually by IRAS. Rather than reproduce a rating that may change, we recommend you verify the current category for any vendor directly on the IRAS website (iras.gov.sg, "YA2026 AIS Payroll Software Vendors" list). As a general guide, Talenox has historically held Category A, while several other listed vendors operate at Category B. Treat any specific designation as something to confirm with IRAS, because the list is refreshed each year after the annual validation cycle. (Source: IRAS)

What to look for in IRAS AIS payroll software

Not all AIS-listed software is equal, and the right choice depends on your headcount, complexity, and whether you file for one company or many. Use this checklist when evaluating options:

1. AIS compliance and IRAS listing. Confirm the product appears on the current IRAS AIS payroll software vendor list. Remember that listing means submissions can be accepted — verify the Category A/B/C rating separately for the controls assurance you need.
2. IR8A and IR21 generation. The software must generate IR8A for every employee and IR21 for departing foreign employees, in the IRAS-required format. Appendix 8A and Appendix 8B support matters if you have share gains or benefits-in-kind.
3. Direct API submission. Look for software that submits directly to IRAS via AIS-API 2.0, rather than only generating a file you must upload manually. Direct submission reduces handling errors and gives you a submission acknowledgement and audit trail.
4. Auto-population from pay run data. The strongest tools pull IR8A figures directly from the pay runs you have already processed during the year. You should not have to re-key annual income, allowances, or deductions. This is the single biggest time-saver at filing time.
5. Error checking before submission. The software should validate the data against IRAS rules before you submit — flagging missing fields, out-of-range values, and mismatches between IR8A and the underlying payroll records. Pre-submission validation is what keeps you away from the 200%-of-tax-undercharged penalty.
6. Batch submission for multiple companies. If you are an accountant or a multi-entity group, look for batch filing across multiple company UENs from a single dashboard. This is a meaningful differentiator for practice users.
7. Audit trail. You want a clear record of who submitted what, when, and the IRAS acknowledgement reference — both for internal control and in case IRAS queries a submission later.
8. CPF and SDL alignment. Because IRAS may reconcile AIS data against CPF and SDL records, your software should calculate CPF, SDL, and self-help group (SHG) fund contributions consistently with what it reports to IRAS. Discrepancies between payroll, CPF, and AIS are a common audit trigger.
9. Pricing model that fits your headcount. Pay attention to whether pricing is per-employee or flat per-company. For growing teams, per-employee pricing compounds quickly; flat per-company pricing can be dramatically cheaper. (See the comparison below.)

IRAS-approved AIS software developers

IRAS publishes a list of AIS payroll software vendors each year. To qualify as an AIS vendor, a company must: (Source: IRAS)

• Be the software developer of the payroll product — not a reseller or distributor.
• Complete an annual validation test, typically held between September and November of the year preceding the relevant Year of Assessment.
• Support AIS submissions via the AIS API (AIS-API 2.0 from the 2025 cycle onward).
• Pass the validation test, which includes self-verification against test scenarios in the IRAS APEX Sandbox.

The current YA2026 list (as of 5 January 2026) includes the major Singapore payroll vendors mentioned above — Talenox, QuickHR, JustLogin, Payboy, Swingvy, and SimplePay — among others. Each supports API submission. As noted, verify the current Category A/B/C rating for any vendor on the IRAS website, since designations are refreshed annually. (Source: IRAS)

AIMM Payroll does not yet appear on the IRAS YA2026 vendor list. We are transparent about this: AIMM's IRAS AIS Category A certification is in progress, with API submission capability shipping soon and official IRAS vendor listing targeted for the YA2027 cycle. We discuss AIMM's current capabilities and roadmap in the next section.

For a broader comparison of Singapore payroll software beyond AIS specifically, see our best payroll software in Singapore 2026 guide.

AIMM Payroll and IRAS AIS

Let us be straightforward about where AIMM Payroll stands on IRAS AIS, because honesty matters more than marketing when you are making a compliance decision.

AIMM's current AIS capabilities:

• IR8A and IR21 file generation. AIMM generates IR8A and IR21 data from your pay run records, so the annual income figures come directly from the payroll you have already processed — no re-keying.
• Auto-population of all fields. Allowances, bonuses, commissions, deductions, and employee particulars are pre-populated from your payroll data into the IR8A structure.
• Error checking before submission. AIMM validates the generated data against IRAS rules before you submit, flagging missing or inconsistent entries so you can fix them before they become a penalty risk.

What is in progress:

• IRAS AIS Category A certification. AIMM's Category A certification is in progress. Our Product and Engineering team owns this work. The roadmap targets API submission capability shipping soon, with official IRAS vendor listing targeted for December 2026, in time for the YA2027 filing cycle. Until that listing is confirmed, use the interim status: "IRAS AIS Category A certification in progress."
• Direct API submission. Direct submission to IRAS via AIS-API 2.0 is in development and shipping soon. Until then, AIMM generates the IR8A/IR21 data in the correct format for you to submit.

We position AIMM as a strong upcoming option for AIS filing — with genuinely useful file generation, auto-population, and error-checking today, and a clear, time-boxed path to full API submission and IRAS vendor listing. We will not claim certification we have not earned. If you are evaluating AIMM for the upcoming filing season, the IRAS AIS and IR8A filing guide walks through how the process works, and our team can talk you through the current submission workflow.

See how AIMM handles AIS filing — explore the IR8A filing process or sign up to try AIMM Payroll.

Comparison: AIMM vs competitors for AIS filing

The table below compares AIMM Payroll with the main Singapore payroll vendors on the factors that matter for AIS filing. Competitor pricing is drawn from each vendor's live pricing page as of June 2026; AIS listing status reflects the IRAS YA2026 vendor list. (Sources: IRAS; talenox.com.sg/pricing; quickhr.co; justlogin.com; payboy.sg; swingvy.com; simplepay.com)

Note on categories: Category A/B/C designations are updated annually by IRAS and reflect compliance with the List of Recommended Controls for Payroll Software — they are about data-integrity controls, not submission capability. All listed vendors above can submit via the AIS API. Verify the current category for any vendor at iras.gov.sg before relying on it for a procurement decision. (Source: IRAS)

Pricing context at a glance

The pricing model difference is where AIMM stands apart. Most competitors charge per employee, so your monthly cost rises with every hire. AIMM charges a flat rate per company, which means your payroll cost stays predictable as you grow. For reference:

• AIMM Payroll: S$0 (Free, 3 employees), S$8/mo (Starter, 10 employees), S$24/mo (Growth, 50 employees), S$58/mo (Business, 200 employees) — flat per-company pricing.
• Talenox: Payroll plan from S$4.36/employee/month (annual, incl GST), starting at S$21.80/mo for the first 5 employees; Suite plan S$7.63/employee/month (annual).
• QuickHR: From S$2/employee/month (Essential), S$10 (Growth), S$15 (Enterprise).
• JustLogin: From S$5/employee/month (requires a minimum of 5 employees).
• Payboy: From S$3/employee/month (payroll module).
• Swingvy: From S$5/user/month (payroll module, monthly billing); S$4.25/user/month (annual).
• SimplePay: S$4/employee/month for 4–25 employees; S$12/mo base for the first 3 employees.

At 10 employees, AIMM's S$8/month Starter plan is a fraction of the per-employee cost of the incumbents. That said, price is only one factor — if you need direct API submission for this filing season and AIMM's API is not yet live, a listed vendor is the pragmatic choice today. AIMM is the better long-term bet for cost-conscious SMEs who can work with the current file-generation workflow or who are planning ahead to the YA2027 cycle when AIMM expects to be listed.

For the full head-to-head across more vendors and criteria, see our best payroll software in Singapore 2026 comparison.

How to migrate your AIS filing to new software

Switching payroll software mid-year is entirely manageable if you plan it around the AIS cycle. The key is to bring your year-to-date income and deduction data across accurately, so that when filing season arrives, your new tool can generate a complete IR8A for every employee.

Here is a practical migration sequence:

1. Pick your migration window. The cleanest time to switch is at the start of a calendar year (January), so the new software captures the full year's pay runs and can generate IR8A from its own records. If you switch mid-year, you must import year-to-date income and deduction data from your old system.
2. Export employee master data. Pull employee particulars, join dates, tax residency status, CPF status, and foreign-worker pass details from your current software. These feed both payroll processing and IR8A fields.
3. Export year-to-date payroll history. If migrating mid-year, export each employee's cumulative gross income, allowances, bonuses, CPF, SDL, SHG deductions, and any benefits-in-kind from 1 January to the migration date. This is what your new software needs to produce a complete annual IR8A.
4. Reconcile before you cut over. Before stopping the old system, reconcile the exported totals against CPF submissions and bank payout records. Any discrepancy must be resolved now, not at filing time — IRAS may reconcile AIS data against CPF records.
5. Run a parallel pay cycle (recommended). Process one pay run in both systems and compare the net pay, CPF, and deductions. Once they match, you can retire the old system.
6. Validate IR8A generation early. Before the 1 March deadline, use your new software to generate a test IR8A set and run its error-checking. Fix any issues while there is still time. Do not leave AIS filing to the last week of February.
7. Handle IR21 separately. If any foreign employee is ceasing employment around the migration, file IR21 at least 1 month before the employee's last day — not after. See our IR21 tax clearance guide.

If you are moving away from Talenox specifically — for example, because of the January 2026 free-plan sunset — our Talenox alternative guide walks through the migration steps and how AIMM fits as a replacement.

The bottom line

IRAS AIS is a permanent compliance obligation for any Singapore employer with 5 or more employees, and the software you choose directly affects whether your filing is accurate, on time, and penalty-free. When you compare options, look beyond the IRAS listing itself: check the Category A/B/C controls rating, confirm direct API submission via AIS-API 2.0, and make sure the software auto-populates IR8A from your pay run data with pre-submission error checking.

Among established vendors, Talenox, QuickHR, JustLogin, Payboy, Swingvy, and SimplePay are all on the IRAS YA2026 list and support API submission. AIMM Payroll is not yet listed — its IRAS AIS Category A certification is in progress, with API submission shipping soon and IRAS vendor listing targeted for the YA2027 cycle — but it already generates IR8A and IR21 from your pay runs, auto-populates every field, and validates the data before you submit, at flat per-company pricing that is far cheaper than per-employee incumbents as you grow.

If you are planning ahead, want transparent pricing, and can work with AIMM's current file-generation workflow, AIMM is a strong upcoming choice. If you need a listed vendor for this filing season, any of the incumbents above will submit via the API.

Ready to see how AIMM approaches AIS filing? Explore the IR8A filing process or sign up to try AIMM Payroll.

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