30 January 2014

The Inland Revenue Authority of Singapore (Wage Credit Scheme — Fees) Regulations 2014 was published in the Government Gazette, Electronic Edition, on 28 January 2014.

From 28 January 2014, the following fees are payable to the Inland Revenue Authority of Singapore (IRAS) in respect of every request made by an employer to IRAS for a breakdown by employee of the amount of moneys paid to the employer under the Wage Credit Scheme:

Fees payable
By an employer with not more than 100 employees in respect   of whom the employer qualifies for wage credits	Nil
By an employer with more than 100 employees but not   more than 200 employees, in respect of whom the employer qualifies for wage   credits	S$100
By an employer with more than 200 employees in respect of   whom the employer qualifies for wage credits	S$150
Note: Each fee specified in this table is inclusive of goods and services tax (GST).

Source: Government Gazette