# 【新加坡公司註冊小知識】您是新加坡公司雇員還是自顧人士？看這裡

URL: https://www.shicheng.news/zh-hant/v/wP5Xv
Published: 2019-02-16
Source: 獅城新聞

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**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.

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## **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。

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