2. In these Regulations —| “current employer”, in relation to a prescribed employee, means the person to whom the further deduction under regulation 3 is allowed in respect of the prescribed employee; |
“prescribed employee” means —| (a) | in relation to an employee who holds an employment pass, an employee —| (i) | who is recruited from outside Singapore; | | (ii) | who is issued a P1 or P2 employment pass as endorsed in his passport or any other travel document by the Controller of Immigration; and | | (iii) | if he had previously been employed by any person in Singapore, who, at any time during the period from his last employment in Singapore to the time before his employment with the current employer, had been employed by any person who was not his current employer or a related employer; |
| | (b) | in relation to an employee who is a Singapore citizen or permanent resident of Singapore, an employee —| (i) | who is recruited from outside Singapore; | | (ii) | who has, in the 18-month period immediately prior to being employed by the current employer, been employed by any person outside Singapore for a period or periods exceeding in the aggregate of not less than 12 months; | | (iii) | if he had previously been employed by any person in Singapore, who, at any time during the period from his last employment in Singapore to the time before his employment with the current employer, had been employed by any person who was not his current employer or a related employer; and | | (iv) | who is approved by the Ministry of Manpower to be of an employment status equivalent to that of an employee who is issued a P1 or P2 employment pass; |
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“prescribed expenses” means —| (a) | in relation to a prescribed employee who is issued a P1 employment pass or is approved to be of such an equivalent employment status, relocation expenses and recruitment expenses, subject to a maximum of $15,000, incurred in respect of that employee; and | | (b) | in relation to a prescribed employee who is issued a P2 employment pass or is approved to be of such an equivalent employment status, relocation expenses, subject to a maximum of $5,000, incurred in respect of that employee; |
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“recruitment expenses” means any expenses incurred in recruiting a prescribed employee from outside Singapore to be employed in Singapore and includes —| (a) | fees paid to an employment agency; and | | (b) | return air fare incurred in bringing the prescribed employee for recruitment interviews; |
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| “related employer”, in relation to a current employer, means any person who, directly or indirectly, controls the current employer, or is controlled, directly or indirectly, by the current employer, or where both, directly or indirectly, are under the control of a common person; |
“relocation expenses” means any expenses incurred in relocating a prescribed employee from outside Singapore to be employed in Singapore and includes —| (a) | one-way air fare for the prescribed employee to come to Singapore to commence his employment with the current employer; | | (b) | one-way air fare to bring to Singapore any spouse and any unmarried child (below the age of 21 years) of the prescribed employee, in respect of one trip each for the spouse or child to be made within the period of one year from the date of commencement of his employment with the current employer; | | (c) | baggage allowance; | | (d) | expenses incurred in providing temporary accommodation to the prescribed employee for a period not exceeding 30 days in Singapore or an allowance for that purpose, before the prescribed employee obtains his own place of residence; and | | (e) | allowance for furnishing the prescribed employee’s place of residence in Singapore. |
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