Q: Self-employed NSmen: What are the available MUP Claim Options?
A: The NSman should choose the option that best suits him. An option that best suits him. An option once made for a particular training is irrevocable.
Option 1: Income Tax Option
NSman's monthly income will be based on the average monthly trade (self-employment) income shown in his Income Tax Notice of Assessment (NA) for the year of NS training.
- Since the trade income for the year of training will not be available at the time the NSman submits the claim, a provisional payment would be made based on his latest available trade income. An adjustment would be made subsequently when the trade income for the year of training is available.
- If NSman is underpaid, arrears will be paid to him while any amount overpaid will be recovered from him. Such overpayments may be recovered from subsequent MUP claims.
- The trade income for the provisional payment as well as the final adjusted amount will be obtained directly from IRAS for claimants using this option.
Option 2: Average Income Option
NSman's monthly income will be based on his average income earned in the 6 months before the NS training.
- If NSman is a doctor or transport driver, NSman can claim replacement fees incurred as a result of engaging a locum doctor or reflief driver to take over his duties during his absence.
NSmen Website - Pay Matters