Which payments are under Contribute-As-You-Earn (CAYE)?
All tax-liable payments to freelancers and sole proprietors are under Contribute-As-You-Earn (CAYE), except this list of payments.
These requirements will be communicated to corporate service buyers (CSBs) through legislation and implementation guides.
To facilitate the implementation of CAYE, Vendors@Gov will automatically identify vendors who are under CAYE when they log in through Corppass or Singpass. These vendors will be notified of their obligation via prompts.
For invoices outside of Vendors@Gov, CSBs will need to identify self-employed persons covered under CAYE through:
- the NRIC used by the vendor 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.