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Definition

Income Tax (Further Deduction for Expenses Incurred in Relocation or Recruitment of Overseas Talent) Regulations

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“prescribed employee” means —(a)in relation to an employee who holds an employment pass, an employee —(i)who is recruited from outside Singapore;(ii)who is issued a P1 or P2 employment pass as endorsed in his passport or any other travel document by the Controller of Immigration; and(iii)if he had previously been employed by any person in Singapore, who, at any time during the period from his last employment in Singapore to the time before his employment with the current employer, had been employed by any person who was not his current employer or a related employer;(b)in relation to an employee who is a Singapore citizen or permanent resident of Singapore, an employee —(i)who is recruited from outside Singapore;(ii)who has, in the 18-month period immediately prior to being employed by the current employer, been employed by any person outside Singapore for a period or periods exceeding in the aggregate of not less than 12 months;(iii)if he had previously been employed by any person in Singapore, who, at any time during the period from his last employment in Singapore to the time before his employment with the current employer, had been employed by any person who was not his current employer or a related employer; and(iv)who is approved by the Ministry of Manpower to be of an employment status equivalent to that of an employee who is issued a P1 or P2 employment pass;

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