Short Term Visit Pass 短期访问签证 Visitors on short-term Visit Passes are allowed to stay within the validity of their Visit Passes. All visitors are advised to check their passports for the Visit Pass endorsement and take note of the number of days stay given before leaving the checkpoint. We wish to highlight that a short-term…
What is Skills Development Levy (SDL)? 根据技能发展税法（the Skills Development Levy (SDL) Act），所有雇主必须为所有在新加坡提供服务的雇员缴纳技能发展税。包括所有全职、兼职、临时、短期雇员和在新加坡工作的外籍劳工。 以下情形可以豁免缴纳技能发展税： 完全并专门受雇于个人，而非与雇主的商业或职业活动有任何关系的家庭佣工，司机和园丁不必缴纳技能发展税。 受雇时期的开始和结束在同一个月以内，并且在同一个雇主下受雇时间不超过31天的雇员。 由雇主在新加坡聘用但派驻到海外工作并且当月并未全部或部分在新加坡工作过的雇员（不包括在该月休假的员工）。 所有税款将拨入技能发展基金，用于支持劳动力提升计划。技能发展基金还为雇主提供培训补助，送雇员参加新加坡持续教育和培训系统内的培训课程。 技能发展税金额计算 对每月收入不超过 4,500 新元的雇员，税率为每月总薪酬的 0.25% 或 两新元，以金额较高者为准。 对每月收入超过 4,500 新元的雇员，纳税金额为 11.25 新元。 雇员每月薪酬1 需纳税金额 0 – 800 新元 SGD2.00 801 – 4,500 新元 每月薪酬的0.25% 超过 4,500 新元 SGD 11.25 1 每月总薪酬是指任何工资，薪金，佣金，奖金，假期工资，加班费，津贴（包括住房或其他类似的津贴）和其他现金支付酬金。 如何支付技能发展税 必须在每月 14 日或之前缴纳前一个月的税款。 逾期未缴纳的税款，将征收 10% 的罚金。 中央公积金局代表新加坡劳动力发展局征收税款。 您可以同时缴纳中央公积金和技能发展税。 如果您只雇用外籍雇员，请用以下方式将技能发展税直接缴纳给新加坡劳动力发展局: 银行自动转账…
Registration of a Local Company Basic requirements At least one local director (Singapore Citizen, Singapore P.R, Pass Holder*1); Shareholders can be any qualified individual; Appoint a Company Secretary; The amount of Share capital; A registered address in Singapore; After Registered on ACRA, you may need to open: Bank Account to make the business transactions; CPF…
About SME SME means Small to Medium Enterprise. SMEs in Singapore was previously defined as enterprises with fixed asset investments of $15 million and below for those in manufacturing, and employment size of 200 and below for non-manufacturing enterprises. The Ministry of Trade and Industry announced on 22nd March 2011, the new parameters have set…
REGISTRATION AS A PRIVATE SCHOOL The registration of private schools is currently carried out online through the LicenceOne. Please ensure the following items are completed before logging on to the online application: renovation and furnishing works are to be completed before application through LicenceOne application is to be made only by the proposed member of…
Companies in Singapore are principally governed by the Companies Act (Cap 50). Singapore’s first companies’ legislation was the Indian Companies Act, 1866 which was introduced when Singapore was part of the Straits Settlements. The Companies Ordinance (1889) replaced the Indian Companies Act, 1866 which was then amended a few more times before it was repealed…
Annual General Meetings An AGM is a mandatory annual meeting of shareholders. At the AGM, your company will present its financial statements (also known as “accounts”) before the shareholders (also known as “members”) so that they can raise any queries regarding the financial position of the company. 1 Requirements for filing Annual Returns (ARs) All…
Director, Secretary, CEO, Auditor Directors A director is the person responsible for managing the affairs of the company and providing it with directions. A director must make decisions objectively, act in the best interest of the company, and be honest and diligent in carrying out his duties. Under the Companies Act, the minimum number of…
CLASSES OF SHARES The rights and interests attached to these persons’ shares are known as class rights. Where there is only one (1) class of shares, the rights are simply called shareholder rights rather than class rights because there is no other class to compare with. Class rights The share capital of a company may…
Close a Business Business A sole-proprietor / partner may notify ACRA that the business is no longer in operation “Cessation of Business” . If the sole-proprietor or the partnership is GST registered, the business owner also has to apply for cancellation of GST registration with IRAS. Business owners or authorised representatives must ensure that they…
