在税收方面，新加坡公司的员工待遇与自顾人士不同。例如，自顾人士可以根据其贸易收入申请贸易损失，而雇员则无权享受此类索赔。
Employees are treated differently from the self-employed when it comes to taxes. For instance, self-employed can claim trade losses against his trade income whereas employees are not entitled to such claims.
广告You are employed or an employee if you perform work under a contract of service where you work under the control of your employer.
如果您根据雇主的要求并在签署服务合同的基础下开展工作，您就是受雇情况，公司的雇员。
You are self-employed when you perform work for others (e.g. provide a service) under a contract forservice .
如果您是为其他人工作，您的情况就属于是自顾人士。
As a self-employed with your own business, you work for yourself and you are in the position to realise a business profit or loss. Your income is derived from the buying and selling of goods, or from providing professional or personal services.
广告如果是自己做生意的自雇人士， 您为自己工作同时您扮演着负责公司盈利或者损失的角色。
A self-employed may be a sole-proprietor or a partner in a partnership.
一个自雇人士可以是个体户也可以是合伙公司里的合伙人。
在新加坡会计和公司监管局（ACRA）注册的合伙公司里的合伙人通常被视为自雇人士。
自雇人士必须在在个人所得税申报表中“贸易，商业，专业或职业”部分和“合伙企业”子部分中报告其在盈利/亏损和薪酬（工资，奖金，公积金和其他福利）中的份额。
雇佣合同下的合伙人
在某些情况下，ACRA注册的合作公司里， 合伙人可以在与合伙企业签订的雇佣合同下为公司工作。在这种情况下，合伙人通常不承担合伙企业的责任，也不分担合伙企业的利润/亏损， 他们也被视为合伙企业雇佣的雇员。