Inland Revenue Authority of Singapore (IRAS): COVID-19 tax guidance and support measures for individuals and employers.
Amidst the COVID-19 pandemic crisis, employers with a globally mobile workforce have had to make swift decisions for the well-being and safety of their employees. These include measures to recall Singaporean and Singapore Permanent Resident (SPR) employees currently exercising employment overseas to return to Singapore, following which they will be directed to work remotely from Singapore for their overseas employer.
Another affected group of employees of the globally mobile workforce is non-resident foreigners who may be in Singapore on short-term assignment but are unable to leave Singapore due to the COVID-19 situation. Such employees are also allowed to remain in Singapore to work remotely for their overseas employer.
To further support employers with a globally mobile workforce, the IRAS granted a number of tax relief measures on 6 April 2020.