Employment Act (Chapter 91): Covers commission payments for employees earning basic monthly salaries up to S$2,600. Essential for determining if the commission recipient falls under employment regulations and associated rights.
Income Tax Act (Chapter 134): Governs taxation of commission payments, including withholding tax obligations and reporting requirements for both payer and recipient.
Contract Law (Common Law): Fundamental principles governing contract formation, including offer, acceptance, consideration, and capacity to contract under Singapore's common law system.
Central Provident Fund Act (Chapter 36): Regulates mandatory social security savings scheme, particularly relevant if recipient is an employee as commissions may be subject to CPF contributions.
Employment of Foreign Manpower Act: Relevant for agreements involving foreign workers or expatriates, covering work pass requirements and restrictions on commission payments.
Competition Act (Chapter 50B): Ensures commission structures comply with anti-competitive practices regulations, particularly important in sales and distribution agreements.
Personal Data Protection Act 2012: Governs the collection, use, and disclosure of personal data in the agreement, ensuring compliance with data protection obligations.
Goods and Services Tax Act: Covers GST implications on commission payments, including registration and reporting requirements for applicable transactions.
Limitation Act (Chapter 163): Establishes time limits for bringing claims related to the agreement and prescription periods for contractual obligations.
