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Section 24(1) claim by self-employed person or platform worker

Enlistment (Loss of Salaries and Wages — Reimbursement) Regulations 1978

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—(1) A self-employed person in a section 24(1) claim may opt, through the designated website, for his civilian remuneration to be calculated on the basis of —(a)the average remuneration derived from self‑employment calculated from the tax assessment issued by the Comptroller of Income Tax in respect of his assessable income from trade for the year in which he performs the service; or(b)the average remuneration derived from self‑employment during the period of 6 months immediately before the date on which the claim is submitted or the first day of performance of service, whichever is earlier, excluding any period where he is not self‑employed or gainfully employed under a contract of service.(1A) A platform worker in a section 24(1) claim may opt, through the designated website, for his civilian remuneration to be calculated on the basis of —(a)the average remuneration derived from the provision of any platform service for any platform operator calculated from the tax assessment issued by the Comptroller of Income Tax in respect of his assessable income from trade for the year in which he performs the service; or(b)the average remuneration derived from the provision of any platform service for any platform operator during the period of 6 months immediately before the date on which the claim is submitted or the first day of performance of service (whichever is earlier), excluding any period where he is not providing any platform service for any platform operator.(2) Where a self-employed person has opted for his civilian remuneration to be calculated on the basis of paragraph (1)(a) or a platform worker has opted for his civilian remuneration to be calculated on the basis of paragraph (1A)(a), the designated authority may pay the section 24(1) claim based on the person’s civilian remuneration in respect of a year other than the year in which he performs the service, on the basis that the amount paid by the designated authority is to be adjusted in the manner specified under paragraph (3) when the designated authority is provided with a copy of his tax assessment issued in respect of his remuneration for the year in which he performs the service.(3) If the self-employed person or platform worker mentioned in paragraph (2) —(a)has been underpaid, a sum equal to the amount of the shortfall is payable by the designated authority to the serviceman; or(b)has been overpaid, a sum equal to the amount paid in excess is recoverable by the designated authority from the serviceman.

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