Employment Act (EA): While independent contractors are not covered by the EA, the agreement must clearly establish the relationship as independent contracting rather than employment. Key provisions should differentiate it from an employment relationship.
Income Tax Act: Covers withholding tax obligations for non-resident contractors, GST registration requirements (for turnover exceeding SGD 1 million), and tax treatment of payments including reporting obligations.
Personal Data Protection Act (PDPA): Governs the handling of contractor's personal data, including consent requirements and data protection obligations.
Contract Law (Common Law principles): Based on Contract Act (Cap. 53), covering valid contract formation, consideration and payment terms, and termination provisions.
Civil Law Act: Regulates contractual rights and obligations, and includes limitations on certain types of contract terms.
Competition Act: Ensures the agreement does not contain any anti-competitive clauses.
Workplace Safety and Health Act: Applicable if contractor's work involves on-site activities, covering safety obligations and responsibilities.
Skills Development Levy Act: Determines whether any skills development contributions are applicable to the contractor relationship.
Central Provident Fund Act: Clarifies that CPF contributions are not applicable for genuine independent contractors.
