How are employees, self-employed persons and platform workers defined?
You may refer to the definitions of employees, self-employed persons and platform workers below.
 
Employee definition:
 
You are an employee if you are employed in Singapore under a Contract of Service (COS)
 
If you are employed on a contract or part-time basis, or on study, medical, or maternity leave, you are considered  an employee so long as you receive a salary and CPF contributions from your employer.  
 
Self-employed person definition:  
 
A self-employed person (SEP) is someone who performs work for others under a Contract for Service. 
 
You are an SEP if you own a business, work for yourself and are in the position to realise a business profit or loss. Examples of SEPs include hawkers, taxi drivers, freelancers, home business owners (such as those baking or sewing), sole proprietors or a partners in a partnership.
  
Visit the  Inland Revenue Authority of Singapore (IRAS) website  to read more on the definition of a SEP.
 
Platform worker definition:  
 
You are a platform worker if you provide ride-hail or delivery services under a platform work agreement with a Platform Operator (PO) and receive a payment or benefit; and are under the PO’s management control while providing these services. 
 
Platform workers who are concurrently working as employees and/or self-employed persons will also be eligible for Workfare Income Supplement if they meet the WIS eligibility criteria.

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