Interns in Singapore are employees, though are the subject of exemption under the Skills Development Levy (Exemption) Order 2014 made under the Skills Development Levy Act (Chapter 306). Details as follow:
A matriculated or registered student of any of the following institutions who is employed for the training approved by the institution in question:
Institute of Technical Education
Nanyang Technological University
National University of Singapore
Ngee Ann Polytechnic
Singapore Institute of Technology
Singapore Management University
Singapore University of Social Sciences
Singapore University of Technology and Design
A matriculated or registered student of any overseas tertiary education institution who is required by the institution to undergo training in Singapore for a period of not more than 6 months. The exemption of SDL is subject to the condition that the employer of the student submits to the SSG a letter issued by the overseas tertiary education institution which confirms that:
The student is a matriculated or registered student of the institution
The student is required by the institution to undergo training in Singapore.
A registered student (other than a student who has completed his “A” level examinations) of any school registered under the Education Act (Cap. 87) and who is employed during the gazetted school holidays.
Students of Government schools, excluding tertiary institutions, working during their scheduled school holidays.
‘N’ & ‘O’ level Government school students working during the scheduled school holidays.
‘A’ level students working during scheduled school holidays before their “A” level examinations.