Looking to hire in Singapore

Sick leave is provided on a calendar‑year basis. A medical certificate is required when an employee is absent for more than 2 days.

All expenses must be reviewed and approved by the employee's manager. If an expense is submitted without the required supporting documents, it will be treated as taxable income.

Phone and internet subscriptions and coworking space costs can be reimbursed tax-free when properly documented. Email invoices are acceptable for some services if the employee’s email address can be clearly matched.

Work tools such as laptops, office equipment and supplies, software subscriptions, and postal charges are generally reimbursed on a non-taxable basis when supported by proper tax invoices or receipts. Bank statements can be used for software subscriptions where needed, provided they clearly show the service provider and payment details.

Most business travel costs, including transport, accommodation, and related fees, are non-taxable when reimbursed with appropriate documentation. Some items, such as mileage, do not require receipts but must follow a reasonable employer-defined rate to remain non-taxable.

Everyday meals, groceries, and business meals with clients or partners can be reimbursed on a non-taxable basis when supported by tax invoices, receipts, or clear payment evidence such as bank or card statements.

Training, promotional items, gifts, and certain medical costs have more nuanced tax treatment. Whether they are taxable often depends on whether they are required for the job or are more personal or discretionary in nature.

Employers may offer a per diem for overseas business trips to cover meals, local transport, and incidentals. For overseas travel into or out of Singapore, per diem amounts within the Inland Revenue Authority of Singapore (IRAS) Acceptable Rates for the destination are treated as non-taxable and do not require itemized receipts. Any per diem paid above the Acceptable Rate is treated as a taxable allowance. When a per diem is provided, employees cannot also claim separate reimbursements for meals, local transport, or incidentals, but they should still submit standard receipted claims for accommodation, air travel, inter-city travel, and business entertainment.

For overseas per diem claims, employees must submit an expense report or claim form after the trip, proof of travel dates, and an itinerary or approved travel request confirming the business purpose. Lodging receipts and receipts for any expenses not covered by the per diem must also be provided. Claims should clearly state the business purpose, location, travel dates and times, the total daily allowance based on the approved rate and number of days, and include a signed certification from the employee confirming the trip was for business purposes.

Bonuses in Singapore, including contractual and discretionary bonuses, incentive payments, and commissions, are treated as part of regular income and taxed accordingly, including any applicable social security contributions.