在稅收方面，新加坡公司的員工待遇與自顧人士不同。例如，自顧人士可以根據其貿易收入申請貿易損失，而雇員則無權享受此類索賠。
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.
如果您根據僱主的要求並在簽署服務合同的基礎下開展工作，您就是受僱情況，公司的雇員。
You are self-employed when you perform work for others (e.g. provide a service) under a contract forservice .
如果您是為其他人工作，您的情況就屬於是自顧人士。
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僱人士， 您為自己工作同時您扮演著負責公司盈利或者損失的角色。
A self-employed may be a sole-proprietor or a partner in a partnership.
一個自僱人士可以是個體戶也可以是合夥公司里的合伙人。
在新加坡會計和公司監管局（ACRA）註冊的合夥公司里的合伙人通常被視為自僱人士。
自僱人士必須在在個人所得稅申報表中「貿易，商業，專業或職業」部分和「合夥企業」子部分中報告其在盈利/虧損和薪酬（工資，獎金，公積金和其他福利）中的份額。
僱傭合同下的合伙人
在某些情況下，ACRA註冊的合作公司里， 合伙人可以在與合夥企業簽訂的僱傭合同下為公司工作。在這種情況下，合伙人通常不承擔合夥企業的責任，也不分擔合夥企業的利潤/虧損， 他們也被視為合夥企業僱傭的雇員。
