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The purpose of this Revenue Ruing is to clarify the requirements that employment agents need to satisfy in order to claim their entitlement to an exemption under section 5(3) of the Pay-roll Tax Act 1971 (the Act) on the wages paid to their on-hired workers who provide services to clients that are exempt under section 10 of the Act.

To qualify for this exemption, employment agents are required to obtain a written declaration from their client. SRO PTX Form 9 - Declaration by Client may be used for this purpose.

Issue date : February 2006
Replaces : PT-108