Schedule 2

who is employed otherwise than by way of manual labour; and

whose salary within the meaning of the Employment Act 1968 received from the employer (excluding any overtime payment, bonus payment, annual wage supplement, productivity incentive payment and any allowance however described) exceeds $2,600 a month.[S 179/2021 wef 01/04/2021][S 803/2024 wef 31/12/2021]2.Any employee of the Government.3.Any employee of a person listed in paragraph 6 of the First Schedule to the Central Provident Fund Act 1953.[S 803/2024 wef 31/12/2021]4.Any employee of a company wholly‑owned by the Government.5.Any employee of an air operator that has in force an operations permit granted under the Air Navigation (119 — Air Operator Certification) Regulations 2018 (G.N. No. S 443/2018) and operates international air transport.6.Any employee of an international shipping line.7.Any employee of an international oil company.8.Any employee of a bank in Singapore as defined in section 2(1) of the Banking Act 1970.[S 803/2024 wef 31/12/2021]9.Any employee of a finance company within the meaning of section 2 of the Finance Companies Act 1967.[S 803/2024 wef 31/12/2021]10.Any employee of an employer engaged in retail trade.11.Any employee employed in the operation of a hairdressing saloon.12.Any employee employed in the operation of a photographic saloon.13.Any employee employed in the operation of a coffee shop.14.Any employee employed in the operation of a tailoring or dressmaking shop.15.Any employee employed in the operation of a theatre or cinema.16.Any employee of a hotel-keeper as defined by the Hotels Act 1954.[S 803/2024 wef 31/12/2021]