Taxed at payment. Taxable amount is amount of the cash payment.

Although the exit tax rules are not as clear for cash-settled awards, expatriate employees ceasing employment or leaving Singapore may be deemed to have vested in the award and be subject to taxation upon termination/leaving Singapore.

Generally, yes, provided subsidiary bears the cost of award.

Written agreement recommended.

Income Tax:
Generally, no withholding (except for certain expatriates ceasing employment and/or leaving Singapore based on deemed award income, if applicable).

Reporting requirements apply.

Social Insurance Contributions:
Employer and employee Central Provident Fund contributions will be due, subject to applicable contribution ceilings.

Generally, employee share plan exemption applies.

None.

Plan and agreements should indicate plan is discretionary.

Written consent from employees for the transfer of data abroad is recommended.