82110

Office administrative services on a fee or contract basis

classLevel 4Use for ACRA Registration

This sub-class includes the provision of a combination of day-to-day office administrative services, such as billing and/or record keeping, personnel and/or physical distribution (mail services), logistics, receptionist and/or clerical services to third-parties only on a commission or fee basis, but are not involved in the decision-making or operational aspects of the firm that they provide such services to.

SSIC Guide

Tax Incentives & Schemes

3 schemes that businesses in this SSIC code may qualify for. Eligibility is case-by-case — talk to the relevant authority.

Concessionary taxEDBIHQ

International Headquarters Award (IHQ)

Benefit: 5% or 10% concessionary tax on qualifying HQ-services income for entities establishing substantive regional or global headquarters in Singapore.

Eligibility: Headcount, professional-staff seniority, and business-spending thresholds.

Tax exemptionIRASPTE

Partial Tax Exemption (PTE)

Benefit: First SGD 10,000: 75% exemption; next SGD 190,000: 50% exemption. Available to all companies (including those past their 3-year SUTE window).

Eligibility: Singapore tax-resident company.

Tax exemptionIRASSUTE

Start-Up Tax Exemption (SUTE)

Benefit: First SGD 100,000 of chargeable income: 75% exemption; next SGD 100,000: 50% exemption. For each of the first 3 YAs after incorporation.

Eligibility: Newly incorporated SG-resident company, ≤ 20 individual shareholders (or one corporate holding ≥ 10%), not in investment-holding or property-development.

Note for SSIC : Excludes 64202 investment holding & 41001/68101 property development

Worth applying for any of these?

We screen eligibility and shape the application — most schemes are discretionary and need a substantive activity case.

Foreign Worker Levies

This SSIC code falls under MOM's Services sector for foreign-worker levy purposes. Levies below apply per worker per month, paid by the employer in addition to salary.

S Pass

TierMonthlyConditions
Tier 1SGD 550Up to 10% of total workforce

Work Permit

TierMonthlyConditions
Higher-skilled (Tier 1)SGD 300Up to 10%
Basic (Tier 1)SGD 450Up to 10%
Basic (Tier 2)SGD 60010–25%
Basic (Tier 3)SGD 800>25% (up to DRC of 35%)

Hiring foreign workers in this sector?

We handle Work Permit, S Pass, and EP applications alongside the incorporation — and check Dependency Ratio Ceilings before you commit headcount.

Levies and Dependency Ratio Ceilings are reviewed periodically by MOM (rates above effective 2024-09-01).

Classification Path

Section
O-ADMINISTRATIVE AND SUPPORT SERVICE ACTIVITIES
Division
82-OFFICE ADMINISTRATIVE, OFFICE SUPPORT AND OTHER BUSINESS SUPPORT ACTIVITIES
Group
821-OFFICE ADMINISTRATIVE AND SUPPORT ACTIVITIES
Current class
82110-Office administrative services on a fee or contract basis

Need help choosing?

Our guide helps you find the right SSIC code for your business activity.

Read the SSIC Guide