Singapore · hiring guide

Employer of Record in Singapore

How employment works in Singapore through an Employer of Record: contributions, mandatory benefits, contracts, notice and termination.

An Employer of Record (EOR) in Singapore legally employs your hire on your behalf, so you can pay them compliantly without setting up a local entity. On top of gross salary, expect at least ~17.2% in the modelled scenario in quantified mandatory employer contributions (social security, healthcare, pension, payroll tax); the effective rate varies by salary band.

Salary is agreed in your billing currency and paid locally in SGD (S$). This page covers the employment rules: statutory contributions, mandatory benefits, notice and termination.

Want the numbers instead? Open the Singapore EOR cost calculator and platform comparison.

A final total is not yet known: this subtotal depends on information that has not been supplied, and other employer-specific charges may remain unquantifiable even after the questions shown are answered. How to read these figures.

Singapore employer cost at a glance

Employer statutory cost: About 17.2% of annual base salary in the displayed scenario, excluding the charges named below; this is a known subtotal, not a final cost
Employer contributions: CPF & Skills Development Levy
Contribution ceiling: Applies
Mandatory additional pay: Unknown
What this estimate includes: The employer costs we can calculate. Not included: Central Provident Fund, employer contribution on Ordinary Wages, Central Provident Fund, employer contribution on Additional Wages. It depends on facts not supplied here (the employee's age, the employee's residency status), so the figure is a known subtotal.
Evidence depth: Charge-by-charge statutory evidence and sources shown below
Statutory evidence last verified: No overall verification date recorded; individual sources below have their own checked dates.

Worked example: employing in Singapore

For this S$76,260 SGD Singapore example, EOR Lens can verify S$13,099 of employer cost on top of annual base salary, but Central Provident Fund, employer contribution on Ordinary Wages, Central Provident Fund, employer contribution on Additional Wages depends on facts not supplied here (the employee's age, the employee's residency status), so the result is shown as a known subtotal.

Illustrative annual employer cost for one employee in Singapore, in SGD
Annual base salary	S$76,260
Employer contributions	S$13,099
Known statutory employer cost	S$13,099
Annual known subtotal	S$89,359

The salary is a fixed illustrative input used identically on every country page, not a market pay benchmark. 5 providers have verified availability in Singapore.

TL;DR, Hiring in Singapore

Fully-loaded employer cost: ~17% for Singapore citizens/PRs (CPF)
Foreign work pass holders: 0% CPF, only Skills Development Levy (~0.25%)
CPF contributions taper down with age (full 17% only up to age 55)
13th month (AWS) is contractual market norm, not statutory

Last reviewed: September 9, 2026

Statutory employer costs in Singapore

In Singapore, the central employer cost is CPF (Central Provident Fund) at 17% on Ordinary Wages up to the Ordinary Wage ceiling, which reached SGD 8,000/month in 2026 (final step of the phased increase), but only for Singapore citizens and Permanent Residents. Foreign Employment Pass holders pay 0% CPF. All employers pay the Skills Development Levy (0.25% capped at SGD 11.25/month per employee).

Contribution	Employer rate	Notes
CPF (citizens / PR, age ≤55)	17.0%	Ordinary Wages capped at the Ordinary Wage ceiling of SGD 8,000/month from 1 January 2026 (final step of the phased increase; SGD 7,400 in 2025)
CPF (age 55–60)	16.0%	Employer rate from 1 January 2026, up from 15.5% (senior-worker step-up). Ages 60–65: 12.5%.
Skills Development Levy (SDL)	0.25%	All employees; capped at SGD 11.25/month
CPF (foreigners on EP/SP)	0%	Foreign work pass holders are CPF-exempt

Mandatory employee benefits

Beyond statutory contributions, Singapore law requires the following benefits the employer must fund.

Annual leave: 7 days year 1, +1 per year up to 14 days minimum.
AWS (13th month): Annual Wage Supplement, not statutory but standard in many offers.
Maternity leave: 16 weeks paid (govt-reimbursed beyond week 8 for first 2 children).

Termination, notice and severance

Probation

Typically 3–6 months by contract; no statutory cap.

Notice period

1 day (<26 weeks), 1 week (<2 years), 2 weeks (<5 years), 4 weeks (>5 years).

Severance

Not statutory; retrenchment benefit at MoM guidelines: 2 weeks–1 month per year of service.

Common compliance pitfalls

Foreign hires need an Employment Pass (SGD 5,000+/month minimum salary, rising) or S Pass.
Tripartite Guidelines (MoM, NTUC, SNEF) carry significant weight even when not law.
Tax clearance (IR21) required before a foreign employee leaves, employer must withhold final pay.

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Frequently asked questions

No. CPF applies only to Singapore citizens and Permanent Residents. Foreign Employment Pass or S Pass holders are CPF-exempt, your only statutory employer cost is the Skills Development Levy (~SGD 11.25/month).

What it costs to employ someone in Singapore

SGD 5,000/month for new applications as of 2023 (SGD 5,500 for financial services), with COMPASS framework adding sector-specific minimums. Older applicants face higher minimums.

No. It's a market norm, not a statutory entitlement. Most full-time offers include it; gig and contract roles often don't.

Sources

Statutory rates and rules verified against the following authorities. We update this page when rates change.

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How this cost is calculated

Figures for Singapore are calculated charge by charge from the published statutory rules, each with its own rate, ceiling and source shown below. Not included: Central Provident Fund, employer contribution on Ordinary Wages, Central Provident Fund, employer contribution on Additional Wages. It depends on facts not supplied here (the employee's age, the employee's residency status), so the figure is a known subtotal.

Every statutory charge behind this rate, with its rate, ceiling, effective date and issuing authority, is set out on the Singapore employer cost and evidence page.

Where to go next

Compare EOR providers that cover Singapore Compare Singapore with other locations See how these figures are calculated

Keep going on Singapore

Other Asia-Pacific hiring markets we model

Same canonical region as Singapore, ranked by hiring volume and comparable employer contribution levels.

Provider metadata (FX terms, deposit, entity ownership) and statutory tax brackets are sourced from public materials and official government publications. Provider headline pricing last re-verified 22 October 2026; statutory data last reviewed 28 August 2026; bundled fallback exchange rates dated 28 August 2026 (live rates are used when available). Some providers publish an FX method, timing rule or markup, while others do not. Provider-specific currency-conversion cost is excluded from every total and ranking rather than guessed; exclusion does not mean zero. Confirm conversion terms in writing with the provider before signing.