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Tax Season 2021 – All You Need To Know
Tax Season 2021 – About Your Tax Bill
What is Taxable, What is Not
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Tax Season 2021 - All You Need To Know
Tax Season 2021 – About Your Tax Bill
Basic Guide for New Individual Taxpayers (Foreigners)
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Deductions for Individuals (Foreigners) (Expenses, Donations, Reliefs, Rebates)
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Tax Season 2021– All You Need To Know
Tax Season 2021 - About Your Tax Bill
Deductions for Self-Employed (Reliefs, Expenses, Donations)
What is Taxable, What is Not
Am I an Employee or a Self-Employed
Calculating and Reporting Business Income
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Employers
Reporting employee earnings (IR8A, Appendix 8A, Appendix 8B, IR8S)
Tax Clearance for Foreign & SPR Employees (IR21)
Information to share with employees
Tax Treatment of Employee Remuneration
Auto-Inclusion Scheme (AIS) for Employment Income
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2021 Property Tax Bills
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Tax Treatment of Employee Remuneration
Generally, all gains and profits derived by an employee in respect of his employment are taxable, unless they are specifically exempt from income tax or are covered by an existing administrative concession.
General Information
Tax principle
List of benefits-in-kind granted administrative concession or exempt from income tax
Flexible benefits scheme
Accommodation and Related Benefits
Accommodation provided to an employee/director
Furniture and fittings and related benefits
Serviced apartment
Hotel
Housing allowance
Air Passage
Home leave passage
Cash payment in-lieu of home leave passage
Passage provided for business purpose
Passage provided when taking up employment and upon termination
Awards
Award for passing exams
Bursary
Innovation/ Improvement
Long service/ retirement
Recognition of good service
Recognition of work performance
Referral
Zero/ low MC
Benefits relating to Corporate Events
Food, door gifts and lucky draw prizes
Dinner and dance held overseas
Benefits relating to Loans
Interest benefits arising from interest-free or subsidised interest loan
Interest benefits on loans to company directors
Waiver of principal sum
Car and Car-related Benefits
Car provided
Commercial vehicle provided
Car park charges
ERP charges
Mileage for business usage
Taxes, repairs and maintenance expenses of employee's own vehicle
Childcare Subsidy
Subsidy for a child in childcare center
Subsidy for a child in student care
Central Provident Fund (CPF) Contributions
Employer's contributions relating to employment in Singapore
Contributions made from 1 Jan 2004 relating to employment outside Singapore
Contributions relating to director's fees
Gifts
Festive occasions
Special occasions
Bereavement
Insurance Premium
Insurance premium
Group medical insurance
Group insurance policy
Travel insurance covering the period of business travel
Work injury compensation
Lump Sum Payment
Death gratuities/ Injuries or disability payments/ Workmen compensation
Gratuity for completing number of years of service
Payment to induce a person to join the company
Retrenchment payment to compensate loss of employment
Retirement benefits
Payment made to employee for entering into covenant
Salary in lieu of notice/notice pay
Meal Payments and Food Provided
Fixed monthly meal allowance
Working overtime - allowance paid or reimbursement made
Free or subsidised food and drinks
Medical and Dental Care
Reimbursement for employees and dependants
Medical benefit based on gender or age
Medical insurance
Transport expenses to see doctor
Other Payments
Absentee payroll under Skills Redevelopment programme
Conditional payments made in advance
Inflation bonus
Laundry allowance
Maternity leave benefit
NSman pay
Skills Development Levy (SDL)
Contributions made by employer to employee's Supplementary Retirement Scheme (SRS) account
Relocation allowance
Contributions made by employer to any pension/provident fund outside Singapore
Employment Assistance Payment (EAP)
Overseas Holiday Trips
Overseas holiday trips
Holiday reimbursement
Overtime Payments
Overtime allowance
Overtime claims
Per Diem
Per diem allowance
Per diem reimbursement
Combination of allowance and reimbursement
Parking fees at the airport
Travel insurance premium
Travel between home and airport
Payment for warm clothing
Payment for luggage
Social and Recreational Facilities
Facilities owned by employer
Reimbursement for renting chalet
Corporate passes to places of interest
Staff Discount
Staff discount offered by employer or its related entities
Staff discount extended to employee's family members, relatives and friends
Stock Options
Employee Share Option (ESOP)
Other forms of Employee Share Ownership (ESOW) Plan
Subscriptions
Club
Personal membership to gym/ fitness centre/ sports club/ union
Handphone/ Internet reimbursement
Handphone allowance
Cable for TV
Professional bodies
Tax Paid by Employer
Full or part of tax paid by employer
Fixed sum of tax allowance
Training
Subsidies for course fees and training fees for staff development
Scholarship payments
Subsidy of course fees or scholarship given as reward for service rendered
Overseas training
Transport
Fixed monthly allowance
Expenses for discharging official duties
Mileage on private cars
Working overtime
Shuttle bus
Taxi trip between home and office
Travel between home and airport
Travel between home and business venue
Trips made by employee between home and external business venues
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Related
Pages
Taxable Employment Income
Pages
Reporting Employee Earnings (IR8A, Appendix 8A, Appendix 8B, IR8S)