A self-employed person (SEP) is someone who performs work for others under a contract for service. 

If you earn an income by buying and selling goods or from providing professional or personal services, you’re an SEP. Examples of SEPs include hawkers, taxi drivers, freelancers, sole proprietors or a partner in a partnership.

Visit the Inland Revenue Authority of Singapore (IRAS) website to read more on the definition of an SEP.