6.1 Social security for globally mobile employees

Commentary

6.1.3 Employer has no place of business in jurisdiction

Singapore
Singapore | Commentary

6.1.3 Employer has no place of business in jurisdiction

Singapore | Commentary

6.1.3     Employer has no place of business in jurisdiction

Foreign employers include representative offices registered with Enterprise Singapore and other entities not registered in Singapore. Foreign employers are considered non-resident employers for tax purposes.

Foreign employers are required to set up a representative or an entity in Singapore to discharge employer duties. There is no facility for the non resident individual to account for their own withholding. See 5.3 for more on foreign employers.

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