Variable income components such as transport or meal allowances can be claimed if they are:
- Received on a regular basis for at least 4 out of the preceding 6 months before your Operationally Ready National Service (ORNS) activity
- Taxable and subject to CPF contribution
- Included in your employment or service contract
You cannot claim for allowances that are reimbursements in nature, e.g. laundry, entertainment expenses, etc.