Year of Assessment 2021 (for the year ended 31 Dec 2020) <-- Please select the relevant Year

ect the relevant Year of Assessment (up to YA 2022)

Employment expenses schedule for claiming deduction against employment income (please read the accompanying notes)
* compulsory fields

*Name of taxpayer
*NRIC of taxpayer
*Name of employer

1. Transport expenses
No. Purpose Date on which the expenses Name of person(s) visited Relationship between the Mode of public transport Amount claimed for
(e.g. Visit client, delivery to client, were incurred person(s) visited and your (Taxi / Bus / MRT / deduction (S$)
etc.) employer Plane…) (Refer to Note 1)
(e.g. Client, business partner, etc) (for transport expenses)

1
2
3
4
5
Total amount of transport expenses claimed for deduction [A] $ -

2. Entertainment expenses
No. Reason for incurring the expenses Date on which the expenses Name(s) of person(s) Relationship between the Venue(s) where Amount claimed for
(e.g. Entertain client, business were incurred entertained person(s) entertained and your entertainment expenses deduction (S$)
meal, etc.) employer were incurred (Refer to Note 1)
(e.g. Client, business partner, etc)

1
2
3
4
5
Total amount of entertainment expenses claimed for deduction [B] $ -

3. Claims on referral fees / commission / discounts given to customer

No. Nature of expenses Full Name of the client(s) Contact Number of the client(s) Date on which the expenses were Amount claimed for
(Referral fee / commission / incurred deduction (S$)
discounts ) (Refer to Note 1)

1
2
3
4
5
Total amount of referral fees, commission or discounts claimed for deduction [C] $ -

4. Other employment expenses

No. Nature of the expenses Purpose of incurring the Date on which the expenses Amount claimed for deduction (S$) Reflected in Form IR8A
expenses were incurred (Refer to Note 1) (Yes/No)

1
2
3
4
5
Total amount of other employment expenses claimed for deduction [D] $ -

Total amount of employment expenses claimed for deduction [A] + [B] + [C] + [D] $ -

*The above transport expenses are not reimbursed by my employer because:

*I confirm that the above employment expenses claimed have been incurred wholly and exclusively in the production of
of my employment income and do not include any capital or private expenditure. Refer to Note 2
Notes:
1. Estimates are not acceptable. Also, if your employer has reimbursed any amount of the expenses to you, only the net expenses (i.e. actual expenses less reimbursement from employer) may be
allowed as deduction against your employment income.
For example, if you have incurred $100 taxi fare for travelling between your office and client's offices for business meetings and your employer has reimbursed you $80, you can only claim the
difference of $20 against your employment income.
2. Examples of non-deductible expenses:
Example 1: If you have incurred $30 on a business lunch (including $15 on your meal), you have to exclude the $15 from your claim of employment expenses as this is a private expenditure.
Example 2: Petrol expenses incurred on your private car (i.e. car plate starting with "S") even if you use it for business meetings.
Example 3: Purchase of a notebook / mobile phone for your work purposes.
Example 4: Expenses (meals, entertainment, gifts etc.) incurred for meeting potential clients.
Example 5: Expenses incurred for social purposes and building of goodwill.