Employment Act (Chapter 91): Primary legislation governing employment relationships in Singapore. Key considerations include salary payment timelines, authorized deductions, and requirements for written records of commission calculations. Note: May not apply to managerial/executive positions above certain income thresholds.
Ministry of Manpower (MOM) Guidelines: Regulatory guidelines specific to commission-based remuneration, including requirements for clear documentation of commission structures and fair employment practices.
Income Tax Act: Governs the treatment of commissions as income, employer obligations for reporting commission payments, and related tax implications including CPF contributions requirements.
Central Provident Fund Act: Stipulates requirements for CPF contributions on commission earnings and provides calculation methods for CPF on variable commission income.
Employment of Foreign Manpower Act: Relevant for foreign salespeople, covering work pass requirements and restrictions for non-Singaporean employees.
Contract Law (Common Law): Foundational legal principles governing contract formation, including requirements for clarity of terms and conditions, and consideration requirements.
Competition Act: Regulates anti-competitive practices and territory allocation considerations in sales agreements.
Personal Data Protection Act (PDPA): Governs the protection of salesperson's personal information, including data collection and usage policies.
