Can a company claim GST on employee medical checkups?
Not always. GST incurred on employee medical checkups may not be claimable as annual medical checkups are generally regarded as being for the employee’s personal benefit and may not have a close nexus to the business.
When can GST on medical checkups be claimed?
GST on medical checkups may be claimable where the checkup is:
In connection with a health risk or requirement arising from the nature of the work or work environment.
Required under any written law or Government advisory in Singapore.
Required under the Work Injury Compensation Act or a collective agreement made under the Industrial Relations Act.
Part of the pre-employment process before hiring the employee.
Why is GST on annual medical checkups generally not claimable?
Although companies may benefit from having healthy employees, annual medical checkups are generally treated as being for the personal benefit of employees for GST purposes.
