Employment in Singapore is governed mainly by the Employment Act, which covers most employees, with the Central Provident Fund (CPF) Act setting mandatory retirement savings for citizens and permanent residents. Here is what employers need to know about leave, pay, tax and ending employment.
Most statutory leave in Singapore starts after 3 months of continuous service. Parental leave is largely government-paid: the employer pays the employee as normal and claims the government-funded portion back.
7 days in the first year of service, rising by 1 day for each further year up to 14 days. Employees qualify after 3 months of service.
14 days of paid outpatient sick leave and up to 60 days of hospitalisation leave (which includes the 14 days) after 6 months of service.
Government-Paid Maternity Leave where the child is a Singapore citizen and the mother has 3 months of service. Other employees covered by the Employment Act get 12 weeks.
Government-Paid Paternity Leave, mandatory for employers since 1 April 2025. The government funds it up to S$2,500 a week.
| Months of service | Outpatient sick leave | Hospitalisation leave |
|---|---|---|
| 3 months | 5 days | 15 days |
| 4 months | 8 days | 30 days |
| 5 months | 11 days | 45 days |
| 6 months or more | 14 days | 60 days |
Set up each Singapore leave type in IceHrm with its own accrual, carry forward and approval rules, including service-based entitlements that grow each year. Employees see their live balance before they apply, and managers see who is away on a shared team calendar. Leave management →
Singapore has no general national minimum wage. Instead, Progressive Wage Models set minimum pay in sectors such as cleaning, security, landscaping, retail and food services, and employers who hire foreign workers must pay local employees at least the Local Qualifying Salary.
For employees covered by Part IV of the Employment Act, with no more than 12 hours of work in a day including overtime.
At least 1.5 times the hourly basic rate, capped at 72 overtime hours a month.
Salary must be paid at least monthly and within 7 days after the end of each salary period.
The statutory hours, overtime and rest day rules in Part IV apply to workmen earning up to S$4,500 a month and other employees earning up to S$2,600 a month (basic salary). Managers, executives and higher earners have their hours and overtime set by their employment contract.
Capture attendance and overtime in IceHrm and feed the hours straight into payroll, so overtime for Part IV employees reflects what was actually worked. Time & attendance →
Singapore has no pay-as-you-earn withholding for resident employees. Instead, employers report each employee's annual earnings to IRAS (Form IR8A, submitted electronically under the Auto-Inclusion Scheme by 1 March) and employees file and pay their own tax.
| Chargeable income | Rate |
|---|---|
| First S$20,000 | 0% |
| S$20,001 – S$30,000 | 2% |
| S$30,001 – S$40,000 | 3.5% |
| S$40,001 – S$80,000 | 7% |
| S$80,001 – S$120,000 | 11.5% |
| S$120,001 – S$160,000 | 15% |
| S$160,001 – S$200,000 | 18% |
| S$200,001 – S$240,000 | 19% |
| S$240,001 – S$280,000 | 19.5% |
| S$280,001 – S$320,000 | 20% |
| S$320,001 – S$500,000 | 22% |
| S$500,001 – S$1,000,000 | 23% |
| Over S$1,000,000 | 24% |
When a foreign employee stops working in Singapore or leaves the country, the employer must seek tax clearance (Form IR21) at least 1 month beforehand and withhold money due to the employee until IRAS gives clearance.
CPF contributions apply to Singapore citizens and permanent residents. Employers pay both shares to the CPF Board and deduct the employee share from wages. The Skills Development Levy applies to all employees, including foreigners.
For employees aged 55 and below earning over S$750 a month. Ordinary wages count up to S$8,000 a month, with an annual salary ceiling of S$102,000.
Of monthly total wages up to S$4,500, so between S$2 and S$11.25 per employee per month.
Payable monthly for Work Permit and S Pass holders, depending on sector and skill tier.
| Employee age | Employer | Employee | Total |
|---|---|---|---|
| 55 and below | 17% | 20% | 37% |
| Above 55 to 60 | 16% | 18% | 34% |
| Above 60 to 65 | 12.5% | 12.5% | 25% |
| Above 65 to 70 | 9% | 7.5% | 16.5% |
| Above 70 | 7.5% | 5% | 12.5% |
Build Singapore pay the way you already structure it, with your own salary components, deductions and formula columns, such as CPF and SDL columns. Want to know how well IceHrm handles payroll calculations for Singapore? Contact us or see Payroll →
Either party can end a contract by giving notice or paying salary in lieu of notice. Dismissal without just cause or excuse can be challenged as wrongful dismissal through the Tripartite Alliance for Dispute Management, and dismissal with notice cannot be used to disguise a discriminatory or retaliatory reason.
| Length of service | Notice |
|---|---|
| Less than 26 weeks | 1 day |
| 26 weeks to less than 2 years | 1 week |
| 2 years to less than 5 years | 2 weeks |
| 5 years or more | 4 weeks |
Retrenchment benefits are not set by statute, but employees with at least 2 years of service are generally eligible. The tripartite guidelines note that the prevailing norm is 2 weeks to 1 month of salary for each year of service, depending on the employer's finances and industry practice. Employers with at least 10 employees must notify the Ministry of Manpower of retrenchments within 5 working days of informing the affected employees.
Final pay should include salary up to the last day and any unused annual leave, and is due on the last day of employment when the employer ends the contract.
Singapore has 11 paid public holidays a year. Several follow the lunar or Islamic calendars, so their dates change each year and are announced in advance by the Ministry of Manpower.
When a public holiday falls on a Sunday, the following Monday is a holiday. Employees covered by the Employment Act who work on a public holiday get an extra day's salary or a day off in lieu.
Load each year's gazetted holidays into a holiday calendar, and use leave groups to give offices in other countries their own calendars, so regional teams get the right days off automatically. Holiday calendars →
Employment contracts can be oral or written, but employers must give employees their Key Employment Terms (KETs) in writing within 14 days of the start of employment, for anyone employed for 14 days or more.
Send KETs and contracts for e-signing, store work pass documents on the employee's record, and track onboarding with task lists so nothing is missed on day one. Documents & e-signing →
This guide is general information to help you plan HR processes, not legal, tax or financial advice. Employment law and rates change regularly and awards, enterprise agreements and state rules may give employees more than the minimums shown here. Always confirm current requirements with the official sources or a qualified adviser.
Configure leave types, accrual rules and public holidays for Singapore, keep employee records and contracts in one place, and run payroll with your own salary components. Want to know how IceHrm handles payroll calculations for Singapore? Talk to us.
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