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
9. Payroll tax payable to be debt due to Government
Feedback & supportAny payroll tax due from and payable by an employer under this Act or any regulations made thereunder shall be recoverable by the Comptroller or any person duly authorised by the Comptroller to act on his behalf, as a debt due to the Government.
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;