Employers are not required to declare sole proprietor/ partners' income information under the Auto-Inclusion Scheme (AIS) as these are trade income and not employment income.If the trade income/ MediSave contributions were submitted wrongly as Salary/ Employee’s CPF contribution, please correct the records based on your selected submission method in the table below.Example:Trade income and MediSave contributions submitted wrongly as:

• Salary = $50,000

• Employee's CPF Contribution = $5,000

Method	What to submit
Revision submission (recommended)	Submit a revised record with all fields set to zero to remove the earlier record.
Amendment submission	Submit an amendment record to negate the affected partner or sole proprietor's income and CPF contribution. Do note that the amounts should be in negative values of that amount submitted previously: Salary = –50,000 Employee's CPF Contribution = –5,000

Please approach CPF Board to reclassify the CPF contribution to self-employed CPF contributions.

This information is sourced from IRAS