From Year of Assessment 2012, employers with 20 or more employees or who received notice from IRAS are required to file employment income electronically. This IRAS scheme is called Auto-Inclusion Scheme (AIS) for Employment Income.
What this means to employers is that there will be no need to issue hard copies of Form IR8A anymore to your employees. All payroll related information of every employee will be automatically included. They just need to log in to myTax portal to confirm and include any additional income or reliefs.