97002

Activities of households as employers of other domestic personnel

classLevel 4Use for ACRA Registration

This sub-class includes activities of households as employers of other domestic personnel such as cooks, waiters, valets, butlers, gatekeepers, chauffeurs, caretakers, governesses, tutors, housekeepers, etc. Units in this sub-class allow the domestic personnel employed to state the activity of their employer in censuses/surveys or studies, even though the employer is an individual. The product produced by this activity is consumed by the employing household.

SSIC Guide

Tax Incentives & Schemes

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

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.

Classification Path

Section
U-ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS OF DOMESTIC PERSONNEL
Division
97-ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS OF DOMESTIC PERSONNEL
Group
970-ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS OF DOMESTIC PERSONNEL
Current class
97002-Activities of households as employers of other domestic personnel

Need help choosing?

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