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Dear SMS

Regardless of whether an individual is holding a work pass or dependent pass, he/she is subject to tax in Singapore if services / work is rendered in Singapore. Under Section 12(4) of Singapore Income Tax Act, all gains or profits from employment exercised in Singapore are deemed to be derived from Singapore. Thus, if the services of an employee are performed in Singapore, the employment income is treated as having a source in Singapore. This is regardless of where the contract is concluded, where the income is received, who the employer is, or where the employer is located.

As such, your mentioned employee's wife who is working for a company not registered in Singapore is subject to tax in Singapore. For more information on tax treatment of an employee employed by a foreign company not registered in Singapore, please visit our website at http://www.iras.gov.sg/irasHome/page.aspx?id=1192

If she is working in Singapore on the capacity as an independent professional, i.e. not an employee of a company, withholding tax may be applicable if she is a non-resident for tax purposes. For details, please refer to http://www.iras.gov.sg/irasHome/page.aspx?id=3462

She may contact us directly via email at sa@iras.gov.sg if she need further clarifications. Please advise her to provide us her FIN number shown in the dependent pass.

Thank you.


Yours sincerely

Yap-Tay Lee Imm (Mrs)
Senior Tax Officer
Foreigner & Clearance Branch
for Comptroller of Income Tax

starspangledbanner wrote:if i'm on an EP, can you confirm my employer and I are not required to contribute to the CPF? should i theoretically get a higher salary to recognise this?