Ask MOF

Employer contribution to approved mandatory scheme ($A)

Employer contribution to non-mandatory scheme ($B)

Employer contributes to both approved mandatory scheme and non-mandatory scheme ($A+$B)

Taxability of non-SPR/non-Singapore citizen NOR taxpayer

Not taxable

Not taxable but subject to NOR cap. Excess above cap is taxable on individual

If $A more than NOR cap

• $A exempt from tax
• $B is taxable

If $A less than NOR cap

$A+$B less than NOR cap

• $A and $B exempt from tax

$A+$B more than NOR cap

• $A is exempted

Partial $B is exempt (NOR cap-$A)

If $A = 0

$B less than NOR cap

• $B exempted

$B more than NOR cap

• Partial $B (equivalent to NOR cap) would be exempt

Deductibility to employer of a non-SPR/non-Singapore citizen resident NOR taxpayer

Not deductible

Tax deduction is allowed on the portion of $B that is above NOR cap

Tax deduction for $B that is in excess of the NOR cap