在税收方面，新加坡公司的员工待遇与自顾人士不同。例如，自顾人士可以根据其贸易收入申请贸易损失，而雇员则无权享受此类索赔。
Employees are treated differently from the self-employed when it comes to taxes. For instance, self-employed can claim trade losses against his trade income whereas employees are not entitled to such claims.
Contract "of" or "for" Service
You are employed or an employee if you perform work under a contract of service where you work under the control of your employer.
如果您根据雇主的要求并在签署服务合同的基础下开展工作，您就是受雇情况，公司的雇员。
You are self-employed when you perform work for others (e.g. provide a service) under a contract forservice .
如果您是为其他人工作，您的情况就属于是自顾人士。
As a self-employed with your own business, you work for yourself and you are in the position to realise a business profit or loss. Your income is derived from the buying and selling of goods, or from providing professional or personal services.
如果是自己做生意的自雇人士， 您为自己工作同时您扮演着负责公司盈利或者损失的角色。
A self-employed may be a sole-proprietor or a partner in a partnership.
一个自雇人士可以是个体户也可以是合伙公司里的合伙人。
在新加坡会计和公司监管局（ACRA）注册的合伙公司里的合伙人通常被视为自雇人士。
自雇人士必须在在个人所得税申报表中“贸易，商业，专业或职业”部分和“合伙企业”子部分中报告其在盈利/亏损和薪酬（工资，奖金，公积金和其他福利）中的份额。
雇佣合同下的合伙人
在某些情况下，ACRA注册的合作公司里， 合伙人可以在与合伙企业签订的雇佣合同下为公司工作。在这种情况下，合伙人通常不承担合伙企业的责任，也不分担合伙企业的利润/亏损， 他们也被视为合伙企业雇佣的雇员。
