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Income Tax Option


Your claimable income will be based on the latest available trade income shown in your income tax Notice of Assessment (NA) for the year of training. If not available, a provisional  amount will be given based on your latest NA and any difference will be topped up or recovered from you thereafter.

If income from year of training is less than the provisional amount paid, the excess will be recovered from you.

Claimable Income

If you are an insurance agent, MINDEF will process your Make-Up Pay based on the eligible components listed below:

  • 1st Year commission
  • Single Premium commission
  • Production commission (based on personal sales effort)
  • Renewal commission (at 42% of 1st year commission)
  • Accident commission
  • General Insurance commission

Non-Claimable Components

Commissions which you continue to receive during your Operationally Ready National Service (ORNS) activity, e.g. overriding commissions, trailer fees, persistency bonus/commission, group production commission, etc.

Supporting Documents

You will need to submit a copy of your Contract Agreement or Letter of Appointment if you are claiming for the first time under this option or when there are changes to your previous claims.

If you are an insurance agent or manager, you will need to provide a commission statement (certified by your company) showing the breakdown of your commissions paid for the year preceding your ORNS activity.