What is Supplementary Retirement Scheme (SRS) all about?

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Besides preparing for the busy festive season, one of the items that appears on my to-do list every December, is to remember to make my contribution to my Supplementary Retirement Scheme (SRS) account.

What is Supplementary Retirement Scheme (SRS)?

As its name suggests, SRS was created by the government as a voluntary programme to encourage Singaporeans as well as foreigners to build up their retirement nest egg while at the same time enjoy tax reliefs.

The current SRS contribution cap is $12,750 for Singaporeans & SPRs and $29,750 for foreigners. This is set to increase to $15,300 and $35,700 respectively from 2016 onwards.

 

Illustration:

Mr Chan, a Singaporean, had a chargeable income of $200,000 in the year 2014. For the year of assessment 2015, his annual income tax payable was $20,750

If Mr Chan had contributed $12,750 to his SRS account, his income tax payable would be $18,582. He would have saved $2,168 in tax, approximately 10%!

Contributions to SRS can be used to purchase a wide range of investment instruments, including shares, bonds, unit trusts, FDs, annuities and certain types of insurance. To start contribution, you will need to first open an SRS account with any of the local banks and then deposit the monies into the account.

So, is SRS for you?

The contributions made into one’s SRS account can only be withdrawn without penalty at the statutory retirement age (retirement age that was prevailing at the point of your first contribution), which is currently 62. At the point of withdrawal, 50% of your accumulated SRS savings at that point will not be taxed, and withdrawals can be spread over 10 years.
Early withdrawals before the statutory retirement age is subject to tax as well as a penalty fee.
Contributing to SRS may not be suitable for everyone. Seek advice from your financial consultant before making your decision to contribute.
Do remember, however, that to qualify for tax relief for year of assessment 2015, you need to deposit the monies by 31st December 2015!
You can find more details here:

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