Find the benefit category
The directory covers accommodation, flights, awards, corporate events, loans, vehicles, childcare, CPF, gifts, insurance, lump sums, meals, medical care, overseas travel, per diem, staff discounts, share plans, subscriptions, training and transport. Each link addresses the corresponding benefit and its conditions; inclusion in the directory does not mean that the benefit is exempt.
Review exemptions and remuneration arrangements
Begin with the administrative-concession list and then the actual benefit page. Flexible-benefit schemes, employer-borne income tax and contributions to overseas pension funds have dedicated treatment. Use the relevant valuation and reporting guidance when preparing employee remuneration records rather than applying one rule to all reimbursements or allowances.
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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