21. Self - employed persons aged between 18 and 65 , who have been engaged in the catering or construction industries22. Employees ( employed for 60 calendar days or more ) and self - employed persons aged between 18 and 65 23. To put it simply , you are a self - employed person if you work for yourself and are not employed as an employee 24. Are contributions made by a self - employed person for himself to an mpf scheme deductible under profits tax 25. Self - employed person or preserved member can only withdraw his / her standard voluntary contributions once in each scheme year26. If you are a self - employed person , you must also enroll as a member of a registered mpf scheme and make contributions to that scheme 27. Deductibility of contributions for employees and self - employed persons - mpf scheme or recognized occupational retirement scheme 28. Employees and self - employed persons who have reached the age of 64 on the implementation date of the mpf system ( 1 december , 2000 ) 29. For a self - employed person who claims payment on grounds of total incapacity , there is no need to produce an employer letter 30. For employees and self - employed persons , there will be no fee charged to them for either joining or leaving the master trust
