What the September 2025 guide does
Published 18 September 2025, this three-page guide shows how CPF submission modes affect AIS prefilling for NRIC-holder employees. IRAS obtains salary details from CPF Board into Submit Employment Income Records; employers must verify and update before submitting. Prefilled data is not an already completed AIS submission.
Four data types in modes 1 and 2
CPF EZPay using Employee Database, marked highly recommended, and Electronic Standing Instruction (ESI) prefill personal particulars, ordinary/additional wages excluding amounts not attracting CPF, donations to CDAC/SINDA/Eurasian Community Fund, and employee CPF contributions. The guide recommends Employee Database to maximise prefilling benefits.
Three data types in modes 3, 4 and 5
EZPay Blank Form, EZPay FTP and EZPay Mobile prefill particulars, CPF-attracting wages and those donations, but not employee CPF contributions. The stated reason is that contributions are not automatically computed by the CPF system in these modes. A missing contribution field here is not evidence that no contribution was paid.
Complete the payroll reconciliation
Check the source mode, complete missing contributions and remuneration not attracting CPF, and reconcile donations and particulars with payroll records before AIS submission. The source covers data linkage rather than determining taxability of all wage types, and supplies no new filing deadline or universal CPF rate.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗