Employment Begins and Ends in the Same Calendar Year
Scenario 1: 60 days or less
Year | Period | No. of days |
---|---|---|
1 | 15 Jan 2021 to 14 Feb 2021 | 31 |
Scenario 2: 183 days or more and income is less than $21,000
Year | Period | No. of days | Income |
---|---|---|---|
1 | 1 Jun 2021 to 3 Dec 2021 | 186 | $18,000 |
Employment Straddles Two Calendar Years*
Scenario 3: 183 days or more (continuous employment period including physical presence) and income is less than $21,000 in each year
Year | Period | No. of days | Income |
---|---|---|---|
1 | 1 Aug 2020 to 31 Dec 2020 | 153 | $15,000 |
2 | 1 Jan 2021 to 31 Jan 2021 | 31 | $3,000 |
Total | 184 |
* This administrative concession is only applicable for foreign employees who enter Singapore from 1 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 Calendar 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 years) and income is less than $21,000 in each year
Year | Period | No. of days | Income |
---|---|---|---|
1 | 5 Nov 2019 to 31 Dec 2019 | 57 | $6,000 |
2 | 1 Jan 2020 to 31 Dec 2020 | 366 | $19,000 |
3 | 1 Jan 2021 to 31 Mar 2021 | 90 | $8,000 |