Identify platform work
The page describes ride-hail or delivery services performed under a platform work agreement, with management control by the operator over matters such as assignments and payment. The worker receives payment or benefits and usually an earnings slip specifying platform-worker status. Taxi or private-hire car drivers and delivery workers operating through a platform are the listed types.
Separate worker status from tax reporting
IRAS distinguishes the platform relationship from employment and freelancing; platform workers are a separate category from employees and self-employed individuals. Their earnings nevertheless belong to trade or business income for income tax. Use the platform-worker tax-obligations guidance for filing, deductions and applicable CPF treatment, and the linked MOM definitions when checking whether the arrangement falls within the category.
Official source
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