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Should my claim in the GPL Portal be submitted by my employer, or should I submit it as a Self-Employed Person (SEP)?
If you are engaged under a contract of service (i.e. an employer-employee relationship exists), you should take your paid leave with your employer. Your employer will submit a claim for the paid leave granted in the GPL Portal. Otherwise, you should submit your claim as a Self-Employed Person (SEP), where applicable.
You may refer to the following guidance published by the Inland Revenue Authority of Singapore (IRAS), Central Provident Fund Board (CPFB) and Ministry of Manpower (MOM) on the distinction between an employee and a SEP:
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