Employment Act (EA): Framework for distinguishing contractor status from employment relationship. Key for avoiding misclassification issues and establishing clear independent contractor status.
Income Tax Act: Governs tax obligations for contractors, including GST registration requirements for annual turnover exceeding SGD 1 million. Contractors are responsible for their own tax compliance.
Central Provident Fund (CPF) Act: Clarifies that contractors are not entitled to CPF contributions, distinguishing them from employees. Important for avoiding statutory contribution disputes.
Work Injury Compensation Act (WICA): Addresses insurance coverage requirements and liability responsibilities for workplace injuries. Need to clearly specify insurance obligations.
Contract Law (Chapter 53): Provides fundamental contract formation requirements and ensures terms and conditions are clear and legally enforceable.
Personal Data Protection Act (PDPA): Governs data protection obligations and handling of personal information during the contractor engagement.
Intellectual Property Laws: Covers Copyright Act and Patents Act, ensuring clear assignment of IP rights created during the engagement period.
Competition Act: Governs non-compete and confidentiality provisions, ensuring restrictions are reasonable and enforceable under Singapore law.
Skills Development Levy Act: Clarifies that skills development levy requirements are not applicable to contractors, distinguishing from employee relationships.
Workplace Safety and Health Act: Specifies safety obligations and compliance requirements relevant to the scope of contracted work.
