Employment Act (Cap. 91): Key legislation to reference for establishing clear differentiation between contractor and employee status. While contractors are not covered, the terms must clearly distinguish the relationship from employment to prevent misclassification.
Income Tax Act: Governs tax obligations including withholding tax for services and GST registration requirements (if contractor's annual turnover exceeds SGD 1 million).
Central Provident Fund (CPF) Act: Relevant for explicitly stating non-applicability of CPF contributions due to contractor status rather than employee status.
Personal Data Protection Act 2012 (PDPA): Covers data protection obligations and confidentiality requirements, particularly important if contractor will handle personal data.
Work Injury Compensation Act: Needs to be referenced to clarify non-applicability to independent contractors and address insurance requirements.
Contract Law (Common Law principles): Fundamental legal framework governing contract formation, including essential elements like scope of services, payment terms, duration, termination, and IP rights.
Competition Act: Relevant for non-compete clauses and restrictive covenants, ensuring compliance with competition laws.
Skills Development Levy Act: To be referenced for clarifying non-applicability as this applies to employees only.
Workplace Safety and Health Act: Addresses safety obligations and requirements relevant to the services being provided.
Copyright Act: Governs ownership of created works and intellectual property assignments in the contractor relationship.
