Platform workers (PWs) are those who provide ride-hail or delivery services under a platform work agreement with a platform operator and receive payment or benefit for performing the services.

Defining a platform worker (PW)

You are a PW if you:

  • provide ride-hail (e.g. taxi/ private-hire car drivers) or delivery services under a platform work agreement with a platform operator (PO); and
  • are subject to the management control of the PO such as what tasks are assigned to you and how much you would be paid.

As a PW, you will receive payment or benefit for performing the service and there would usually be an earning slip from your PO that specifies your status as a PW.

For more information on the definitions of PO and PW, please refer to MOM’s website: Annex A – Definitions of Platform Operators and Platform Workers.

Whether PWs are employees or self-employed persons (SEPs)

The relationship between PO and PW is distinct from employment or freelancing. PW is a new category of workers in addition to employees and SEPs. Thus, PW is a distinct and separate group of workers from employees and self-employed persons.

However, for income tax purposes, your income derived from the platform work are considered as part of your trade/ business income. For more information, please refer to Tax obligations of platform workers.

Types of PW

  • Taxi Private-hire car (PHC) driver; and
  • Delivery worker/ rider

who operates and provides services via a platform.