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Which payments are under Contribute As You Earn (CAYE)?

Updated by CPF
All tax-liable payments to freelancers and sole proprietors are under Contribute As You Earn (CAYE), except this list of payments.

These requirements will be communicated to corporate service buyers (CSBs) through legislation and implementation guides.

To facilitate the implementation of CAYE, Vendors@Gov will automatically identify vendors who are under CAYE when they log in through Corppass or Singpass. These vendors will be notified of their obligation via prompts.

For invoices outside of Vendors@Gov, CSBs will need to identify self-employed persons covered under CAYE through:
  1. the NRIC used by the vendor to transact, or
  2. the Unique Entity Number (UEN) issued by ACRA. CSBs can use the Enterprise Data Hub (EDH) to check whether the vendor’s business entity type is a sole-proprietorship or partnership.

This information is sourced from CPF.

Topics:

Employer - Corporate Service BuyersContribute As You Earn

Related questions

How do corporate service buyers identify if the vendor is under Contribute As You Earn (CAYE)?

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What happens if corporate service buyers fail to pay the Contribute As You Earn (CAYE) contributions?

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Under Contribute As You Earn (CAYE), corporate service buyers will only pay the net service fee directly to self-employed persons. Are there any legal implications?

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Which self-employed persons must participate in Contribute As You Earn (CAYE)?

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