In force2020 Revised EditionCurrent version · 2020 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Payroll Tax Act 1965 · 2020 Revised Edition · Part 3 · Payroll Tax
6. Rate of payroll tax
Feedback & support(1)
Payroll tax shall be levied at such rate as the Minister may by order from time to time prescribe on the payroll of an employer for each month.
payroll
Defined · s 4
“payroll” means the total remuneration paid by or on behalf of an employer to his employees in any month and includes a proportion of the civilian remuneration which an employer is liable to pay to his employees pursuant to section 24 of the Enlistment Act 1970;
(2)
Where the payroll tax levied results in an amount which contains a fraction of a dollar, the tax payable shall be taken to be that amount less that fraction.