You may refer to the definitions of employees, self-employed persons and platform workers below.

 

 

You are an employee if you are employed in Singapore under a Contract of Service (COS). 

 

If you are employed on a contract or part-time basis, or on study, medical, or maternity leave, you are considered  an employee so long as you receive a salary and CPF contributions from your employer.  

 

 

A self-employed person (SEP) is someone who performs work for others under a Contract for Service. 

 

You are an SEP if you own a business, work for yourself and are in the position to realise a business profit or loss. Examples of SEPs include hawkers, taxi drivers, freelancers, home business owners (such as those baking or sewing), sole proprietors or a partners in a partnership.

  

Visit the  Inland Revenue Authority of Singapore (IRAS) website  to read more on the definition of a SEP.

 

Platform worker definition:  

 

You are a platform worker if you provide ride-hail or delivery services under a platform work agreement with a Platform Operator (PO) and receive a payment or benefit; and are under the PO’s management control while providing these services. 

 

Platform workers who are concurrently working as employees and/or self-employed persons will also be eligible for Workfare Income Supplement if they meet the WIS eligibility criteria.