As Operationally Ready National Servicemen (NSmen), we are called up to our National Service (NS) units for duties including In-Camp Training (ICT). This is usually a 10-year training cycle, for up to 40 days of Operationally Ready National Service (ORNS) each year.<\/p>\n\n\n\n
During ORNS activities, NSmen receive NS Pay, which ensures that we do not incur a loss in our civilian income. Full-time workers are paid their regular civilian income, and the amount is pro-rated based on the duration of the ICT. For NSmen who are self-employed, however, determining NS Pay is not as straightforward.<\/p>\n\n\n\n
If you are performing work for others under a contract for service, you are defined as being self-employed. Regardless of whether you are a sole proprietor or in a partnership, you are self-employed if you work for yourself and can realise a business profit or loss.<\/p>\n\n\n\n
Self-employed people include private hire drivers, food delivery riders, taxi drivers, home tutors, independent coaches, property agents, and insurance agents.<\/p>\n\n\n\n
Note that registered directors of private limited companies are not\u00a0considered self-employed.<\/p>\n\n\n\n
Read Also: How Much Self-Employed Persons Need To Contribute To MediSave (And What Happens If You Don\u2019t)<\/a><\/em><\/strong><\/p>\n\n\n\n NS Pay is made up of two components, Service Pay (SP) and Make-Up Pay (MUP).<\/p>\n\n\n\n Service Pay refers to your full-time NS allowance and is dependent on your rank and vocation. The base Service Pay is set at a minimum of $1,600 per month.<\/p>\n\n\n\n Make-Up Pay is the difference between your civilian income and your Service Pay for the duration of the ORNS activity. You will be paid the higher of your civilian income or Service Pay whenever you attend ORNS activities.<\/p>\n\n\n\n Note that IPPT, NS Fitness Improvement Programme (NS FIT), and mobilisation do not qualify for NS Pay.<\/p>\n\n\n\n Self-employed NSmen have three claim options to help them determine the amount of NS Pay they should receive. By default, MINDEF will pay according to the Income Tax option.<\/p>\n\n\n\n The amount of NS Pay is based on the trade income in your Notice of Assessment (NOA). This information is obtained from IRAS for the year of your ORNS activity. <\/p>\n\n\n\n If the NOA for the year is not available yet, a provisional Make Up Pay amount will be automatically generated based on the latest available NOA. Subsequently, once the NOA for the year is available, any difference between the provisional amount you received and the amount you\u2019re supposed to receive will be topped up or recovered from you.<\/p>\n\n\n\n For example, assume your NOA for 2025, which is the income you earned from 1 January to 31 December 2024, is $36,500. Your NS Pay for a 12-day High-Key ICT will be ($36,500\/365) x 12 = $1,200.<\/p>\n\n\n\n Your NS Pay is based on the net self-employment income for the six months immediately before your ORNS activity.<\/p>\n\n\n\n For example, a financial advisor attending a High-Key ICT in October will refer to their earnings from April to September and average them to determine their claimable income.<\/p>\n\n\n\n Your NS Pay is based on the earnings of those covering your duties for the duration of your ORNS activity. This usually refers to fees paid to stand-in doctors, dentists, or transport drivers.<\/p>\n\n\n\n For example, you are a medical doctor attending a 10-day High-Key ICT. Your replacement doctor costs $300 per day. Your NS Pay therefore will be $3,000.<\/p>\n\n\n\n By default, MINDEF will pay you based on the Income Tax option. Should you prefer the Average Income option or the Replacement option, you should submit a claim. Provide the relevant supporting documentation using the NSmen Payments eService on the OneNS portal<\/a>. Note that you should ideally do this before the start of your ORNS activity.<\/p>\n\n\n\nHow NS Pay Is Calculated<\/h3>\n\n\n\n
How Self-Employed NSmen Determine How Much To Claim in NS Pay<\/h3>\n\n\n\n
#1 Income Tax Option<\/h3>\n\n\n\n
#2 Average Income Option<\/h3>\n\n\n\n
#3 Replacement Option<\/h3>\n\n\n\n