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PIT for maternity leave allowance PDF Print E-mail

Mrs. Lan works for a representative office of a Singaporean company. Recently, Mrs. Lan takes maternity leaves of 4 months in a year and receives an allowance from social insurance fund for that period. Is this allowance subjected to PIT deduction?

Pursuant to PIT Law, section 2b, article 3, this allowance is regulated by maternity policy as stated in the Social Insurance Code (including allowance for salary and baby). This allowance is tax-free. In summary, Mrs. Lan only has to pay PIT for the remaining 8 months of the year (in case Mrs. Lan doesn't work for any other employers)


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