Singapore Personal Tax for Non-Residents

Singapore Personal Tax for Non-Residents 新加坡非居民个人所得税

Singapore Personal Income Tax for Non-Resident Employees 新加坡非居民雇员个人所得税

The employment income of a non-resident individual in Singapore is charged at the higher of: 新加坡非居民个人的就业收入按以下较高者收取:

  • 15% on the gross amount (without any deduction for personal reliefs and contribution to provident funds); or, 总金额的15%(不扣除个人减免和公积金缴款);或,
  • Corresponding tax under the resident basis. 居民基础下的相应税收。

Director’s fees, consultation fees & all other income 董事费、咨询费及所有其它收入

Income from other sources (unless exempted) will be taxed at a flat rate which is currently 20%. There is an exemption in respect of the employment income of a non-resident individual (other than a director or public entertainer) who does not exercise employment in Singapore for more than 60 days during the year. 其它来源的收入(除非免税)将按目前20%的统一税率征税。非居民个人(除董事或公共艺人外)在新加坡工作的时间在一年内不超过60天的,其就业收入可免税。

The Not Ordinarily Resident (NOR) Scheme 非通常居住(或)计划

The Not Ordinarily Resident (NOR) Scheme extends favourable tax treatment to qualifying individuals for a period of five years of assessment, provided such individuals meet the following criteria: 非一般居民(NOR)计划将优惠税收待遇扩大到符合资格的个人,为期五年,但这些个人必须符合下列标准:

  • The individual must not have been a Singapore resident in the 3 consecutive years of assessment before the year he first qualifies for the NOR scheme; and 该个人在首次符合NOR计划资格的年份之前,在连续3年的评估中不得是新加坡居民;以及
  • The individual must be a tax resident for the year of assessment in which he wishes to qualify for the NOR scheme and must also be employed by a Singapore employer. 个人必须是其希望符合NOR计划资格的课税年度的税务居民,并且必须由新加坡雇主雇用。

If you satisfy the above conditions and are accorded NOR status, you would be able to enjoy the following tax concessions: 如果您满足上述条件并获得NOR资格,您将能够享受以下税收优惠:

Time-apportionment concession 时间分配特许权

  • Applicable if you have spent at least 90 days outside Singapore for business and derived a minimum annual income of S$160,000 from Singapore employment in the preceding year. You will only pay income tax on the portion of your employment income (including all benefits-in-kind with effect from Year of Assessment 20## but excluding director’s fees and any income tax payable in Singapore that is borne directly or indirectly by your company) according to the time you spend in Singapore. 如果您在新加坡境外至少工作了90天,并且在上一年从新加坡的工作中获得最低年收入16万新元,则适用。根据您在新加坡的时间,您只需缴纳部分就业收入的所得税(包括从20#课税年度起生效的所有实物福利,但不包括董事费和在新加坡应由贵公司直接或间接承担的任何所得税)。
  • Tax exemption of employer’s contribution to Non mandatory Overseas Pension Fund or Social Security Scheme 雇主对非强制性海外养老基金或社会保障计划的缴款免税
  • Applicable if you derive a minimum annual income of S$160,000 from Singapore employment in the preceding year. The employer’s contribution to non mandatory overseas pension funds or social security schemes for non-citizens/ non-permanent residents of Singapore is tax exempt subject to NOR cap computed based on the contribution made by employer to the CPF for a Singapore citizen as required under the CPF Act and the employer does not claim deduction for the contribution. 如果您在上一年从新加坡就业中获得的最低年收入为16万新元,则适用。雇主对新加坡非公民/非永久居民的非强制性海外养老基金或社会保障计划的供款免税,但须遵守或以雇主根据《公积金法》为新加坡公民向公积金供款计算的上限,并且雇主不要求扣除贡献。

Area Representative Scheme 区域代表方案

By concession, an area representative is taxed in Singapore on a proportion of the total remuneration package corresponding to the proportion of working days spent in Singapore during the year. However, benefits-in-kind provided in Singapore are fully taxable. 根据特许权,地区代表在新加坡按薪酬总额的一定比例纳税,该比例相当于该年在新加坡工作的天数比例。然而,在新加坡提供的实物福利是完全应纳税的。

To qualify as an Area Representative, you must satisfy these four criteria below: 要成为地区代表,您必须满足以下四个标准:

  • you work in the representative office of a non-resident employer; 你在非本地雇主的代表处工作;
  • you are based in Singapore for geographical convenience; 为了地理上的便利,您的总部设在新加坡;
  • you are required to travel substantially as you performed your duties for the foreign employer; and 当您为外国雇主履行职责时,您必须大量出差;以及
  • your remuneration is paid by your foreign employer and not charged to a permanent establishment in Singapore. 您的报酬由您的外国雇主支付,不向新加坡的常设机构收取。

Under the Area Representative Scheme, even though your physical presence in Singapore might be less than 183 days in a calendar year due to substantial travelling, if your employment is a continuous period of at least 183 days straddling two years (under the two-year administrative concession) or if your employment in Singapore covers three continuous years (under the three-year administrative concession), you will be considered as a tax resident in Singapore for each year.

根据地区代表计划,尽管由于大量旅行,您在新加坡的实际停留时间在一个日历年内可能少于183天,如果您的工作连续两年(根据两年行政特许)至少183天,或者您在新加坡的工作连续三年(根据三年行政特许),您将被视为新加坡每年的税务居民。

Dual Contracts 双重合同

Alternatively, if you are working for a group of companies, it may be possible to have a separate contract of employment for duties to be performed wholly outside Singapore (in respect of a non-resident employer) with a view to exclude the earnings from that offshore employment from Singapore tax. 或者,如果您为一组公司工作,可能会有一份单独的雇佣合同,完全在新加坡境外履行职责(针对非居民雇主),以期从新加坡税收中扣除该境外雇佣的收入。

The IRAS routinely questions whether the duties performed inside and outside Singapore are genuinely separated and whether there are commercial and economic justifications for dual employment contracts. Therefore, these and other points would have to be considered in assessing whether separate employments would be justifiable. It is expected that most people who have a bona fide reason for a split contract should qualify under The Not Ordinarily Resident Scheme (see below). For this reason, it is anticipated that the IRAS will closely scrutinise dual contract arrangements implemented after the introduction of the Not Ordinarily Resident Scheme in the Year of Assessment 2003. 新加坡税务局经常质疑新加坡境内外履行的职责是否真正分开,以及双重就业合同是否有商业和经济理由。因此,在评估单独雇用是否合理时,必须考虑到这些要点和其他要点。预计大多数有正当理由签订分拆合同的人都有资格参加非普通居民计划(见下文)。因此,预计税务局会密切监察在2003课税年度推行非一般居民计划后所实施的双重合约安排。

Letter of Guarantee (LOG) 担保函(日志)

A foreign individual who is employed by a foreign employer (e.g. representative office or entity not registered in Singapore) is required to provide LOG from a local bank or an established limited company in Singapore to cover his / her estimated tax for the coming Year of Assessment. If the LOG is not provided to the IRAS, an advance assessment will be issued. 受雇于外国雇主(例如,代表处或未在新加坡注册的实体)的外国个人需要提供新加坡当地银行或成立的有限公司的日志,以支付其下一个课税年度的估计税款。如果未向IRAS提供日志,则将发布预先评估。

If you are leaving Singapore or changing jobs 如果你要离开新加坡或换工作

If you are about to leave Singapore or changing to another job within Singapore, your current employer needs to notify IRAS and ensure that you settle all your taxes before you go. This process is known as tax clearance. If you have any existing stock options or awards on hand which have yet to be exercised or vested, you will be deemed to have derived gains from the stock or awards at the point of tax clearance. 如果你即将离开新加坡或换到新加坡境内的另一份工作,你的现任雇主需要通知IRAS,并确保你在离开前结清所有税款。这个过程被称为清税。如果您手头有任何尚未行使或授予的现有股票期权或奖励,您将被视为在清税时从股票或奖励中获得收益。

Tax clearance for non-citizen employees非公民雇员的税务结清

Form IR21 must be completed at least one month before a non-citizen employee ceases employment in Singapore (including posting to an overseas location) or plans to leave Singapore for more than 3 months. Employers who fail to comply may be liable to a fine not exceeding $1,000 and for the employee’s unpaid tax, if any. 表格IR21必须在非公民雇员停止在新加坡工作(包括派驻海外)或计划离开新加坡超过3个月前至少一个月填写。雇主如不遵守,可处不超过$1000的罚款及雇员未缴的税款(如有的话)。

Please follow and like us:
Tweet
Share

Leave a Reply

Your email address will not be published. Required fields are marked *