Employment begins and ends in the same calendar year
Scenario 1: 60 days or less
Year |
Period |
No. of days |
1
|
28 Nov 2010 to 30 Dec 2010
|
33
|
Scenario 2: 183 days or more and income is < $20,000
Year |
Period |
No. of days |
Income |
1
|
01 Jun 2010 to 03 Dec 2010
|
186
|
$18,000
|
Employment straddles two calendar years (New 2-year concession)*
Scenario 3: 183 days or more (continuous employment period including physical presence) and income is < $20,000 for each year
Year |
Period |
No. of days |
Income |
1
|
03 Nov 2010 to 31 Dec 2010
|
59
|
$18,000
|
2
|
01 Jan 2011 to 07 May 2011
|
127
|
$19,000
|
|
Total
|
186
|
|
* This administrative concession is only applicable for foreign employees who enter Singapore from 01 Jan 2007. It does not apply to directors of a company, public entertainers or individuals exercising a profession, vocation or employment of a similar nature.
Employment straddles three calender years
Scenario 4: Continuous employment over three consecutive years (even though the number of days may be less than 183 days in the first and third year) and income is < $20,000 for each year
Year |
Period |
No. of days |
Income |
1
|
03 Nov 2009 to 31 Dec 2009
|
59
|
$6,000
|
2
|
01 Jan 2010 to 31 Dec 2010
|
366
|
$19,000
|
3
|
01 Jan 2011 to 07 May 2011
|
127
|
$8,000
|