Singapore legislation
Regulation 3
of Skills Development Levy (Wages — Excluded Payments) Notification 2023
Regulation 3
Payments excluded from wages
The definition of “wages” in section 2 of the Act does not include any payment that becomes due, on or after 15 June 2023, to an employee from the employee’s employer to reimburse the employee for any amount incurred in respect of any relevant treatment received, or to be received —
(a)
by the employee; or
(b)
by an individual who is a dependant of the employee at the time that the payment becomes due.