Singapore · Payroll & Compliance

Guides

Plain-English guides to Singapore payroll, CPF, SDL and statutory compliance for small-business employers — current rates, who pays, and how to file.

• Singapore · CPFCPF Contribution Rates 2026Current Singapore CPF contribution rates by age band, with the Ordinary and Additional Wage ceilings — read live from statutory data.
• Singapore · CPFSingapore CPF for Employers: The Complete GuideThe complete CPF map for Singapore employers: who contributes, 2026 rates by age band, the OW and AW ceilings, PR graduated rates, EZPay deadlines, and the SDL and SHG passengers.
• Singapore · LeaveAnnual Leave Entitlement in SingaporeThe statutory 7-to-14-day annual leave ladder, the 3-month eligibility rule, pro-rating with MOM rounding, Part IV carry-forward, and when leave is forfeited or encashed.
• Singapore · LeavePublic Holiday Pay in SingaporeHow Singapore employers handle the 11 gazetted public holidays: the mandatory rest-day substitution, the off-in-lieu-or-pay choice on a non-working day, and the part-time pro-ration and encashment formulas.
• Singapore · LeaveSick Leave Entitlement in SingaporePaid sick leave under the Employment Act: the 5-to-14-day outpatient ladder, the combined 60-day hospitalisation cap, which MCs to accept, the 48-hour rule, and consultation-fee reimbursement.
• Singapore · LeaveMaternity Leave in Singapore: What Employers PayThe 16-week GPML vs 12-week Employment Act split, who funds which weeks, the $10,000-per-4-weeks reimbursement caps, and dismissal protection during pregnancy.
• Singapore · LeavePaternity, Shared Parental & Childcare Leave in SingaporeThe family-leave stack: 4 weeks mandatory paternity leave, the 6-to-10-week Shared Parental Leave phase-in, 6 days childcare leave per parent, unpaid infant care leave, and adoption leave.
• Singapore · SalaryPro-Rata Salary in Singapore: The Incomplete-Month FormulaThe MOM incomplete-month formula step by step: gross rate ÷ working days × days worked, how public holidays count, gross versus basic rate, and worked examples.
• Singapore · SDLWhat Is the Skills Development Levy (SDL)?The Skills Development Levy explained for Singapore employers: who pays, how much ($2–$11.25 per worker), and how it is paid alongside CPF.
• Singapore · AISIs the Auto-Inclusion Scheme (AIS) Mandatory?When AIS is compulsory for Singapore employers: the 5-employee threshold (counting directors and part-timers), the 1 March deadline, and the penalty for missing it.
• Singapore · CPFHow to Make Your First CPF SubmissionA step-by-step guide for Singapore employers paying CPF for the first time: get a CSN via Corppass, work out each contribution, and submit through CPF EZPay by the 14th.
• Singapore · IR8AHow to File IR8A: Annual Income ReportingHow Singapore employers report employee income on Form IR8A by 1 March: Appendix 8A and 8B, AIS filing, IR21 tax clearance, and IR8S abolished from YA 2026.
• Singapore · FWLWhat Is the Foreign Worker Levy (FWL)?The Foreign Worker Levy for Singapore employers: who pays, how it differs from CPF and SDL, what it costs by pass and sector, the Dependency Ratio Ceiling, and when it is due.
• Singapore · SHGSHG Fund Contributions: CDAC, MBMF, SINDA & ECFHow Singapore employers deduct self-help group (SHG) contributions: which of CDAC, MBMF, SINDA or ECF applies, the monthly contribution bands, opt-outs, and how they are paid with CPF.
• Singapore · CPFCPF for New Permanent ResidentsHow CPF works for new Permanent Residents in Singapore: the graduated Year 1 and Year 2 rates, the Graduated/Graduated default, when full rates start, and paying full rates earlier.
• Singapore · OvertimeHow to Calculate Overtime Pay in SingaporeStatutory overtime step by step: the 1.5× rate and ÷190.67 hourly formula, who qualifies under Employment Act Part IV, the 72-hour monthly cap, and the 14-day payment deadline.
• Singapore · PayslipsItemised Payslip Requirements in SingaporeThe 12 items every Singapore payslip must show under Employment Act S96, the 3-working-day deadline, no-pay-leave deduction lines, and the $5,000 strict-liability penalty.
• Singapore · SalaryWhen Must Salary Be Paid in Singapore?The Employment Act salary clocks: pay within 7 days of the period ending, overtime within 14, and the tighter final-salary deadlines for resignation, dismissal and termination.