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Individuals (Foreigners)

Click on the words in blue to access the relevant information.

General Information 

  • Tax principle
  • List of benefits-in-kind granted administrative concession or exempt from income tax  Updated!
  • Changes to tax treatment of benefits-in-kind with effect from Year of Assessment 2008  New!

Accommodation provided

  • Accommodation provided to an employee
  • Accommodation provided to a director
  • Furniture and fittings and related benefits
  • Service apartment
  • Hotel
  • Housing allowance
  • Employee signs a rental agreement but asks employer to pay rent landlord the rent

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


  • Award for passing exams  Updated!
  • Bursary
  • Innovation/ Improvement
  • Long service/ retirement 
  • Recognition of good service  Updated!
  • Recognition of work performance
  • Referral
  • Zero/ low MC  Updated!

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-related items 

  • Car provided
  • Commercial vehicle provided  Updated!
  • 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 centre
  • Subsidy for a child in student care

Contributions to CPF 

  • Employer's portion relating to employment in Singapore
  • Contributions made from 1 Jan 2004 relating to employment outside Singapore
  • Contributions relating to director's fees


  • Festive occasions  Updated!
  • Special occasions  Updated!
  • Bereavement

Insurance premium Updated!

  • Insurance premium
  • Group medical insurance
  • Travel insurance covering the period of business travel
  • Workmen compensation insurance

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 made to compensate loss of employment

Meal allowance or reimbursement & 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
  • Maternity leave benefit
  • NSman pay

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 to buy warm clothing
  • Payment to buy luggage

Social and recreational facilities 

  • Facilities owned by employer  Updated!
  • Reimbursement for renting chalet
  • Corporate passes to places of interest


  • Club
  • Personal membership to gym/ fitness centre/ sports club/ union
  • Handphone/ Internet
  • Cable for TV
  • Professional bodies

Tax paid by employer 

  • Full or part of tax paid by employer
  • Fixed sum of tax allowance


  • 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


  • 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  Updated!
  • Travel between home and business venue
  • Trips made by home-based employee between home and external business venues





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Last Updated on 6 February 2008

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