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Required Supporting Documents

Each of the following employment scenarios will require all the specific supporting documents listed to be submitted with your Make-Up Pay:

i. Attached to private organisation due to internship arrangement

  • Internship agreement
  • Deduction proof

ii. Employed as a director of a company

  • Latest available Notice of Assessment (NOA) issued by IRAS
  • Most recent IR8A issued by employer
  • Latest director's resolution or minutes of the Annual General Meeting stating amount of director's fees approved and payable to you for the financial period covering your Operationally Ready National Service (ORNS) activity
  • Business Profile (if you are claiming for the first time from your company)
  • Payslips and CPF receipts (Form 90/90A) for 6 months preceding your ORNS activity (for directors claiming basic salary)

    Claims for director's fees received on an annual basis will be paid when you receive your annual payment from your company, and the relevant supporting documents are made available. However, your Make-Up Pay claim must be submitted within 3 months from receiving your Service Pay

iii. Employed by overseas company and based outside Singapore

  • Letter of Appointment
  • Work Permit or Employment Pass
  • Payslips/pay records for 3 months preceding your ORNS activity
  • Latest 6 month proof of receipt of payment, i.e. your bank statement reflecting the payment received
  • Latest tax declaration document

    Your overseas employer will also need to submit:
    • Hardcopy claim(s) with Part 1 of the Make-Up Pay claim form completed by you
    • Part 3 completed and certified by your company, together with your CPF Submission Number (CSN)
    • The CSN entry can be omitted if you do not have one

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Last update: 10 Nov 2017

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