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As a self-employed person, what if I incurred expenses by engaging other people to assist in my jobs (e.g. hire assistant coaches to assist or cover for lessons)?

You can update your estimated expenses for the year to include the service fees paid to others for your jobs by logging in to the Self-employment dashboard using your Singpass, under Contribute-As-You-Earn > Update contribution rate. Your Contribute-As-You-Earn (CAYE) contribution rate will then be re-computed. The updated CAYE contribution rate will apply to service fees paid from the next day.