Regulation 2

“additional allowance” means the non‑pensionable annual allowance, bonuses and other allowances payable to any Member of Parliament as a holder of that office at intervals of more than a month;

“allowance” means the allowance payable to an elected Member as a holder of that office;

“APE” has the meaning given by paragraph 1(1), read with paragraph 1(2), of the Fourth Schedule to the Act;

“Comptroller” means the Comptroller of Income Tax appointed under section 3 of the Income Tax Act 1947, and includes a Deputy Comptroller or an Assistant Comptroller so appointed;

“contributions notice” means a notice issued on or after 1 November 2024 of the amount of contributions payable by a self‑employed person computed or recomputed by the Board;

“elected Member”, “non‑constituency Member” and “nominated Member” have the meanings given by Article 39 (1)(a), (b) and (c) of the Constitution, respectively;

“honorarium” means the honorarium payable to a nominated Member or a non‑constituency Member as a holder of that office;

“income” means the assessable income accrued in or derived from Singapore or received in Singapore from outside Singapore from any trade, business, profession or vocation other than from employment under a contract of service ascertained in accordance with section 37(1) of the Income Tax Act 1947;

“Member of Parliament” means an elected Member, a non‑constituency Member or a nominated Member;

“notice of assessment” means the notice of assessment of income by the Comptroller under section 72 of the Income Tax Act 1947;

“notice of computation” means a notice issued before 1 November 2024 of the amount of contributions payable by a self‑employed person, computed by the Board, and, if there has been a recomputation of the amount of contributions payable by the self‑employed person under regulation 6, 7(6) or 7A(5), includes a notice issued before that date of that recomputed amount;

“notice of contribution” means the notice of contribution issued under regulation 7(5) before 1 November 2024;

“platform remuneration” has the meaning given by section 2(1) of the Act;

“platform worker” has the meaning given by section 5(1) of the Platform Workers Act 2024;

“relevant public officer” means a person who is or was on the pensionable establishment in any of the public services and continues to be eligible to receive medical benefits under the terms of his or her service from the Government upon his or her retirement, but does not include a person on the Medisave‑cum‑Subsidised Outpatient (MSO) Scheme as described in the Government Instruction Manual relating to medical benefits;

“relevant year” means the year in respect of which any contributions are payable under these Regulations;

“self‑employed person” means any person, being a citizen or permanent resident of Singapore, who accrues, derives or receives income, and includes a Member of Parliament.