How do corporate service buyers identify if the vendor is under Contribute-As-You-Earn (CAYE)?
For self-employed persons (SEPs) who submit e-invoices, Vendors@Gov will automatically identify vendors covered under Contribute-As-You-Earn (CAYE) who log in through Corppass or Singpass. These vendors will be notified of CAYE via prompts. The e-invoice file format will be modified to store two additional columns, CAYE indicator and SEPs’ NRIC, which will subsequently be loaded into NFS@Gov and interfaced to agencies.
For invoices outside of Vendors@Gov, corporate service buyers (CSBs) need to identify and tag SEPs manually via:
- the NRIC used by the SEP to transact; or
- the Unique Entity Number (UEN) issued by ACRA. CSBs can use the Enterprise Data Hub (EDH) to check whether the vendor’s business entity type is a sole proprietorship or partnership. If it is a sole proprietorship, CAYE will apply.
