1. If you are a salaried employee receiving CPF contributions, your average monthly income is based on the contributions submitted by your employer for the preceding 12 month period which include bonuses, commissions, overtime pay and allowances.
2. If you are self-employed, your monthly income is based on the income derived from the last available Net Trade Income assessed by IRAS. Net Trade Income is available through the Notice of Assessment. You can login to myTax Portal at mytax.iras.gov.sg
to view your Notice of Assessment.