Check the centre category
An employer subsidy for an employee’s child at a centre licensed under the Early Childhood Development Centres Act 2017 is not taxable. The source points to LifeSG for licensed centres. Student care is not included in that statutory childcare-centre definition, so an employer’s student-care subsidy is taxable. Confirm the centre’s actual category before applying the payroll treatment.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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