Time-apportionment concession
Eligible NOR residents could exclude the business-travel portion of Singapore employment income where overseas business days reached at least 90 and Singapore employment income reached S$160,000. A minimum tax of 10% of total employment income applied if apportionment produced less. Directors’ fees and employer-borne Singapore tax could not be apportioned.
Pension concession and annual applications
A separate concession concerned non-mandatory overseas pension or social-security contributions for non-citizen, non-PR employees with at least S$160,000 of employment income, subject to the employer’s non-deduction and the NOR cap. Concessions required yearly applications by the relevant filing deadline; obtaining NOR status did not automatically grant a late annual concession. The original retains detailed historic employer and contribution examples.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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