What are the 3 options for a self-employed NSman/SV to claim Make-Up Pay?
You may choose one of three claim options:
1) Income Tax Option: This is the default option based on the trade income in your Notice of Assessment (NOA) from IRAS for the year of ORNS activity. If the NOA for the year of ORNS activity is not available, a provisional MUP amount will be auto-generated using your latest available NOA. Any difference will be topped up or recovered from you subsequently when the NOA for the year of ORNS activity becomes available.
If you have already provided consent for MINDEF/MHA to draw your Income Tax data from IRAS, MINDEF/MHA will automatically compute your MUP amount for your ORNS activity based on the Income Tax option. You can view the auto-generated MUP amounts on the OneNS Portal one month before the start of your ORNS activity.
2) Average Income Option: Based on the net self-employment income for the six months immediately before your ORNS activity. You will need to submit a MUP claim with supporting documents together with supporting documents.
3) Replacement Option: Based on the fees paid to stand-in doctors, dentists or transport drivers engaged to cover your duties for the duration of your ORNS activity. You will need to submit a MUP claim with supporting documents together with supporting documents.