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How do corporate service buyers identify if the vendor is under Contribute As You Earn (CAYE)?
For self-employed persons (SEPs) who submit e-invoices, Vendors@Gov will automatically identify vendors covered under Contribute As You Earn (CAYE) who log in through Corppass or Singpass. These vendors will be notified of CAYE via prompts. The e-invoice file format will be modified to store two additional columns, CAYE indicator and SEPs’ NRIC, which will subsequently be loaded into NFS@Gov and interfaced to agencies.
For invoices outside of Vendors@Gov, corporate service buyers (CSBs) need to identify and tag SEPs manually via:
- the NRIC used by the SEP to transact; or
- 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. If it is a sole proprietorship, CAYE will apply.
This information is sourced from CPF.
Related questions
What happens if corporate service buyers fail to pay the Contribute As You Earn (CAYE) contributions?
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 payments are under Contribute As You Earn (CAYE)?
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How can corporate service buyers using the bank mode check the breakdown of the Contribute As You Earn (CAYE) contributions and net service fee to the self-employed person?
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