Employment Act (Chapter 91): Primary legislation governing employment relationships in Singapore. 2019 amendments extended coverage to all employees except domestic workers, seafarers, and public servants. Contains key provisions on salary payments, deductions, and record-keeping requirements for employee compensation.
Central Provident Fund (CPF) Act: Regulates mandatory social security savings system in Singapore. Specifies CPF contribution requirements for commission-based payments and calculation methods for variable income contributions.
Income Tax Act: Governs taxation of income in Singapore, including specific provisions for commission income and reporting requirements for commission payments.
Employment Claims Act: Establishes framework for employment dispute resolution and handling of salary-related claims, including commission disputes.
Work Injury Compensation Act: Provides coverage and compensation framework for workplace injuries, including specific provisions for calculating compensation based on variable income for commission-based employees.
Commission Structure Requirements: Essential contractual elements including clear definition of commission structure, calculation methods, payment terms and frequency, conditions for earning commission, and any clawback provisions.
Compliance Requirements: Mandatory compliance elements including minimum wage requirements (if applicable to sector), timely payment regulations, and record keeping requirements for commission-based compensation.
