在新加坡外派人員個人所得稅QA
在新加坡外派人員個人所得覆蓋範圍，個人所得稅率和級距，所得申報退稅及匯款
Email：sin4ww@evershinecpa.com
或
聯絡人：蘇 玉 燕 副總經理
skype: rachelsu8
wechat: r0928486835
2.1. 徵收外派個人所得稅
所得稅法由新加坡稅務局 (IRAS) 監管。
新加坡的課稅年度為公曆年，即1月1日至12月31日。
參考
所得稅審計長訴福賽思(2020)
In English
2.1. Income Taxes Imposed —
Income tax laws are regulated and administered by the Inland Revenue Authority of Singapore (IRAS).
The tax year in Singapore is the calendar year from Jan. 1 to Dec. 31.
References
Inland Revenue Authority of Singapore:
• Tax Treatment of Employee Remuneration
Income Tax (Amendment) Act 2022
Comptroller of Income Tax v. Forsyth (2020)
2.2. 雇主扣繳範圍
雇主無需從僱員的工資中預扣所得稅，但必須每年向新加坡稅務局報告所有在新加坡工作的僱員的收入。
In English
2.2. Employer Coverage —
Employers are not required to withhold income tax from employees’ paychecks, but are required to annually report earnings for all employees working in Singapore to the IRAS.
2.3. 員工個人所得覆蓋範圍
新加坡居民定義為通常為居民但有短時不在新加坡，或是在新加坡擁有永久住所的新加坡永久居民（SPR），或者是在新加坡居住或工作的外國人，在年度評估前，一年內至少待在新加坡183 天（但不包括公司董事）。新加坡居民僅對源自新加坡的收入徵稅，除非此類收入是透過新加坡的合夥企業獲得的。新加坡非居民僅對源自新加坡的收入課稅。
在新加坡，僱員被定義為根據服務合約或其他方式工作的任何個人，無論有沒有薪水。雇主的定義是獨資企業、合夥企業、公司或根據新加坡現行成文法定義為雇主的任何人。
In English
2.3. Employee Coverage —
An individual is defined as a resident in Singapore if he or she normally is a resident and has temporary absences; is a Singapore Permanent Resident (SPR) who has a permanent home in Singapore; is a foreigner who has stayed or worked in Singapore for at least 183 days in the year before the yearly assessment (directors of companies are excluded). Residents of Singapore are only taxed income derived from Singapore, unless such income is obtained through a partnership in Singapore. Nonresidents of Singapore are taxed only on Singapore-sourced income.
In Singapore, an employee is considered to be any individual who works under a contract of service or otherwise, with or without salary. An employer is defined as a sole-proprietorship, partnership, corporation, or any person who is defined as an employer under any written law in force in Singapore.
2.4. 員工個人所得稅率和級距
所得稅稅率以累進稅率徵收，稅率範圍為 0 至 24%。
自 2024 年 1 月 1 日起，新加坡的個人所得稅稅率以及每個稅級的最低和最高年收入金額如下：
| 課稅年度的收入範圍（新加坡元） | 所得稅稅率 |
| 20,000 新元以下 | 零 |
| 超過 20,000新元 至 30,000新元 | 2% |
| 超過 30,000 新元至 40,000 新元 | 3.5% |
| 超過 40,000 新元至 80,000 新元 | 7% |
| 超過 80,000 新元至 120,000 新元 | 11.5% |
| 超過 12 萬新元至 16 萬新元 | 15% |
| 超過 16 萬新元至 20 萬新元 | 18% |
| 超過 20 萬新元至 24 萬新元 | 19% |
| 超過 24 萬新元至 28 萬新元 | 19.5% |
| 超過 28 萬新元至 32 萬新元 | 20% |
| 超過 32 萬新元至 50 萬新元 | 22% |
| 超過 50 萬新元至 100 萬新元 | 23% |
| 超過 100 萬新元 | 24% |
截至 2023 年 12 月 31 日，新加坡的個人所得稅稅率以及每個稅級的最低和最高年收入金額如下：
| 課稅年度的收入範圍（新加坡元） | 所得稅稅率 |
| 20,000 新元以下 | 零 |
| 超過 20,000新元 至 30,000新元 | 2% |
| 超過 30,000 新元至 40,000 新元 | 3.5% |
| 超過 40,000 新元至 80,000 新元 | 7% |
| 超過 80,000 新元至 120,000 新元 | 11.5% |
| 超過 12 萬新元至 16 萬新元 | 15% |
| 超過 16 萬新元至 20 萬新元 | 18% |
| 超過 20 萬新元至 24 萬新元 | 19% |
| 超過 24 萬新元至 28 萬新元 | 19.5% |
| 超過 28 萬新元至 32 萬新元 | 20% |
| 超過 32 萬新元 | 22% |
In English
2.4. Rates and Thresholds —
Income tax rates are levied on a progressive scale, ranging from zero to 24%.
Effective from Jan. 1, 2024, Singapore’s personal income tax rates and minimum and maximum amounts of annual income for each tax bracket are as follows:
| Range of Income for Tax Year (Singapore Dollar) | Income Tax Rate |
| Up to S$20,000 | Zero |
| More than S$20,000 and up to S$30,000 | 2% |
| More than S$30,000 and up to S$40,000 | 3.5% |
| More than S$40,000 and up to S$80,000 | 7% |
| More than S$80,000 and up to S$120,000 | 11.5% |
| More than S$120,000 and up to S$160,000 | 15% |
| More than S$160,000 and up to S$200,000 | 18% |
| More than S$200,000 and up to S$240,000 | 19% |
| More than S$240,000 and up to S$280,000 | 19.5% |
| More than S$280,000 and up to S$320,000 | 20% |
| More than S$320,000 and up to S$500,000 | 22% |
| More than S$500,000 and up to S$1,000,000 | 23% |
| More than S$1,000,000 | 24% |
Until Dec. 31, 2023, Singapore’s personal income tax rates and minimum and maximum amounts of annual income for each tax bracket were as follows:
| Range of Income for Tax Year (Singapore Dollar) | Income Tax Rate |
| Up to S$20,000 | Zero |
| More than S$20,000 and up to S$30,000 | 2% |
| More than S$30,000 and up to S$40,000 | 3.5% |
| More than S$40,000 and up to S$80,000 | 7% |
| More than S$80,000 and up to S$120,000 | 11.5% |
| More than S$120,000 and up to S$160,000 | 15% |
| More than S$160,000 and up to S$200,000 | 18% |
| More than S$200,000 and up to S$240,000 | 19% |
| More than S$240,000 and up to S$280,000 | 19.5% |
| More than S$280,000 and up to S$320,000 | 20% |
| More than S$320,000 | 22% |
2.5. 僱主扣繳稅號登記
雇主和個人可以使用政府的CorpPass系統向 IRAS 線上註冊。自 2018 年 9 月 1 日起，CorpPass 是登入政府線上服務的唯一方法。 CorpPass 取代了包括 SingPass 在內的其他系統，SingPass 以前是可用於線上報稅的。
In English
2.5. Registration —
Employers and individuals may register with the IRAS online using the government’s CorpPass system. Effective from Sept. 1, 2018, CorpPass is the only method of logging into the government’s online services. CorpPass replaces other systems including SingPass, which formerly could be used for filing taxes online.
2.6. 員工個人所得應稅金額
應稅收入包括所有就業收入, 包含薪資、獎金、董事費、佣金、股票收益、退休福利以及從任何海外退休金獲得的收入。
作為失業補償而支付的遣散費和裁員費無需繳納所得稅。扣除額包括與就業相關的費用；捐款；殘疾配偶; 收入減免；子女或兄弟姊妹救濟；和人壽保險減免。雇主提供的附加福利也包含在薪酬的定義中，雇主應查閱IRAS 網站，詳細了解以確定在向僱員授予附加福利時如何計算須包含在應稅薪酬中的金額。
In English
2.6. Taxable Amounts —
Taxable income includes all remuneration from employment including salary, bonuses, director’s fees, commission, gains from stock, retirement benefits, and income received from any overseas pension.
Severance pay and retrenchment payments are not subject to income tax when paid as a compensation for termination of employment. Some deductions include employment-related expenses, donations, handicapped spouse, earned income relief, child or sibling relief and life insurance relief. Employer-provided fringe benefits are also included in the definition of remuneration. Employers should consult the IRAS website for a detailed explanation of how to determine the amount that must be included in taxable income when a fringe benefit is granted to an employee.
2.7. 扣繳方法
雇主沒有責任從員工每月的工資中預扣所得稅。 GIRO（線上所得稅支付服務）每月 6 日從員工銀行帳戶上一年的收入中扣除稅款，如果不成功，則在 20 日扣除稅款。
In English
2.7. Withholding Methods —
Employers are not required to withhold income tax from an employee’s paycheck monthly. GIRO, the online income tax payment service, makes tax deductions from the previous year of income from an employee’s bank account monthly on the 6th, or if unsuccessful, on the 20th.
2.8. 員工個人所得申報退稅及匯款
雇主必須在每年3月1日前使用IR8A 表格、附錄 8A、附錄 8B 和 IR8S 表格為其員工提供就業收入資料。
雇主必須登入 IRAS 網站利用CorpPass系統來提交僱員收入資料。
擁有至少五名員工的雇主必須參加自動導入計畫 (AIS)，這是新加坡稅務局 (IRAS) 提供的免費電子服務, 也鼓勵員工少於 5 名的雇主加入 AIS。
參加AIS的雇主利用IRAS 提供的免費軟體來準備和提交員工的收入訊息，這樣他們就不會收到書面的表格。參與 AIS 的雇主無需向 IRAS 或其員工分發 IR8A 表格、附錄 8A、附錄 8B 或 IR8S 表格的書面文件。員工還可以透過薪資單或在線查看已自動計入收入的年薪狀況。
員工必須在每年 4 月 15 日之前提交表格 B 或表格 B1，如果是線上申報，則必須在 4 月 18 日之前提交。在3 月 31 日前可以請求延期提交。
所得稅可以透過 GIRO（電子無現金支付方式）在線上支付，可12 個月免息分期付款。否則，必須在收到稅單後一個月內一次性付款。
對於參加 AIS 計畫並且在報稅年度內沒有新收入來源的員工，可以使用免申報服務 (NFS) 自動提交報稅表並接收所得稅帳單。如果符合 NFS 資格，個人將收到一封郵寄信件。如果個人獲得額外收入或需要申請額外扣除額，則必須提交報稅表。
In English
2.8. Returns and Remittance —
Employers must provide employment income data using Form IR8A, Appendix 8A, Appendix 8B, and Form IR8S for their employees each year by March 1.
Employers must log into the IRAS website to file employment income data by using the government’s CorpPass system.
Employers with at least five employees must participate in the Auto-Inclusion Scheme (AIS), a free e-service provided by IRAS. Employers that have fewer than five employees are also encouraged to join AIS.
AIS employers prepare and submit employees’ income information to a free software that is hosted and provided by IRAS, so they do not receive hard-copies of forms. Employers that participate in AIS do not need to distribute hard copies of Form IR8A, Appendix 8A, Appendix 8B, or Form IR8S to the IRAS or their employees. Employees can also check the status of their annual income via their pay slips or their automatically-included income online.
Employees must file either Form B or Form B1 annually by April 15 of every year and by April 18 if the return is done online. An extension can be requested until March 31.
Income tax payments can be made online through GIRO, an electronic, cashless form of payment, with 12 monthly interest-free installments. Otherwise, a single payment must be made within a month of receiving a tax bill.
For employees who participate AIS scheme and do not have new sources of income over the course of a year of assessment, a No-Filing Service (NFS) can be used to automatically file tax returns and receive income tax bills. Individuals will receive a letter in the mail if qualified for NFS. If an individual obtains additional income or needs to apply for additional deductions, a tax return must be submitted.
2.9. 員工持股計畫
員工持股計劃的稅收徵收點取決於持股計劃的類型。對於給予員工在未來某個日期可以購買公司股票的選擇權的類型，員工需要在執行時課稅。員工持股計劃允許員工擁有或購買股票的計畫（例如股票獎勵），如果雇主沒有規定歸屬期，則應在授予時課稅；但如果雇主有規定歸屬期，則應在歸屬日納稅。應稅收益的計算方法是從應稅日股票的公開市場價格減去員工購買股票的價格。
如果員工持股計劃符合合格員工股權薪酬（QEEBR）計劃的要求，員工可以延期納稅。這些計劃的歸屬期必須為半年到兩年，具體取決於其價格，並且稅收最多可以推遲五年。
In English
The taxation timing of employee share plans depends on the type of share plan. For plans that give employees the option to purchase company’s share at a future date, employees are taxed on the time of exercise. Plans that allow employees to own or purchase shares, such as share awards, are taxable at the time of grant if the employer does not impose a vesting period. If employers do impose a vesting period, the capital gains are taxable at the date of vesting. The taxable gains are calculated by subtracting the price employees pay for shares from the open market price of the shares on the date when they are taxable.
Employees may have their taxes deferred if the share plans meet the criterions of the Qualified Employee Equity-based Remuneration (QEEBR) Scheme. These plans must have a vesting period of between half a year and two years depending on their price. The tax can be deferred for up to five years.
2.10. 記錄保存
記錄通常必須保存至少五年。 會計期間在2007 年 1 月 1 日之前的所有記錄必須保存至少七年。
In English
2.10. Recordkeeping —
Records generally must be retained for a minimum of five years. All records from accounting periods prior to Jan. 1, 2007 must be retained for a minimum of seven years.
2.11. 處罰
根據個人情況，納稅人在報稅表中犯有錯誤、遺漏或不符之處，可處以最高欠繳稅款 200% 的罰款。還可處以最高 5,000 新元的罰款或最高三年的監禁。此外，如果認為錯誤是為了逃稅，則罰款最高可達欠繳稅款的 400%, 還可處以最高 50,000 新元的罰款或最高 5 年的監禁。
被要求參加 AIS 但未能參加的雇主將面臨最高 1,000 新元的罰款。
In English
2.11. Penalties —
Depending on individual circumstances, a taxpayer convicted of an error, omission or discrepancy in a tax return is subject to a penalty of up to 200% of the amount of tax owed. A fine up to S$5,000 or an imprisonment of up to three years can also be imposed. In addition, if it is deemed that the error was made with an intent to evade taxes, the penalty may be up to 400% of the amount of tax owed. A fine up to S$50,000 or imprisonment of up to 5 years may also be imposed.
Employers that are requested to participate in the AIS but are fail to do so are subject to a penalty of up to S$1,000.
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或
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