Employment Act (Chapter 91): Primary legislation governing employment relationships in Singapore. Relevant for commission-based employees, setting out basic terms and conditions of employment, even if commissioned salesperson is also an employee.
Income Tax Act (Chapter 134): Governs taxation of commission payments as income, including tax reporting obligations and withholding tax requirements where applicable.
Central Provident Fund Act (Chapter 36): Regulates mandatory social security savings system, including CPF contribution requirements for employees and different rules for self-employed commission agents.
Contract Law (Common Law): Fundamental principles of contract formation including offer, acceptance, consideration, and intention to create legal relations, essential for valid commission agreements.
Competition Act (Chapter 50B): Ensures commission structures comply with competition law, particularly regarding territorial restrictions and exclusive arrangements to prevent anti-competitive practices.
Personal Data Protection Act 2012: Governs the collection, use, and disclosure of personal data during the commission relationship, including consent requirements.
Consumer Protection (Fair Trading) Act: Ensures commission structures don't incentivize unfair trading practices, particularly relevant for consumer-facing sales.
Employment of Foreign Manpower Act: Regulates employment of foreign workers, ensuring compliance with work pass requirements for non-Singaporean commission agents.
Companies Act (Chapter 50): Governs corporate authority requirements for commission agreements between companies, ensuring proper authorization and execution.
Goods and Services Tax Act: Addresses GST implications on commission payments and related registration requirements for commission-based business arrangements.
