Singapore at a glance
Taxes in Singapore
Employer Contributions
Total employer tax: 7.75%–17.25%
| Contribution Type | Rate |
|---|---|
| Central Provident Fund (CPF) — employer share | 7.5%–17% (age-dependent; full rate for employees under 55) |
| Skills Development Fund (SDF) | 0.25% |
CPF applies only to Singapore Citizens and Permanent Residents. Rates reduce at ages 55, 60, and 65.
Total employer tax: 7.75%–17.25%
| Contribution Type | Rate |
|---|---|
| Central Provident Fund (CPF) — employer share | 7.5%–17% (age-dependent; full rate for employees under 55) |
| Skills Development Fund (SDF) | 0.25% |
CPF applies only to Singapore Citizens and Permanent Residents. Rates reduce at ages 55, 60, and 65.
| Contribution Type | Rate |
|---|---|
| CPF — employee share | 5%–20% (age-dependent) |
| Income tax | Progressive (see below) |
| Annual Income (SGD) | Rate |
|---|---|
| Up to 20,000 | 0% |
| 20,001 – 30,000 | 2% |
| 30,001 – 40,000 | 3.5% |
| 40,001 – 80,000 | 7% |
| 80,001 – 120,000 | 11.5% |
| 120,001 – 160,000 | 15% |
| 160,001 – 200,000 | 18% |
| 200,001 – 240,000 | 19% |
| 240,001 – 280,000 | 19.5% |
| 280,001 – 320,000 | 20% |
| 320,001 – 500,000 | 22% |
| 500,001 – 1,000,000 | 23% |
| Over 1,000,000 | 24% |
Employer of Record in Singapore
How Remote& EOR Works
Remote& acts as the legal employer of your Singaporean workers — managing CPF contributions, payroll, tax filings, and employment contracts in accordance with the Employment Act and MOM regulations, while you direct the work.
| Party | Role |
|---|---|
| Your Company | Manages work tasks, performance, and team direction |
| Remote& | Runs payroll, files CPF/SDF/income tax, administers statutory benefits, ensures Employment Act compliance |
| Employee | Works for your company under a locally compliant Singapore contract |
Ask Remi:
"Hire a growth product manager in Singapore — SGD 8,500/month, starting next quarter" Remi handles everything: contract, CPF registration, MOM compliance, payroll, and SDF levy.
Benefits in Singapore
- Central Provident Fund (CPF): Mandatory for Singapore Citizens and Permanent Residents. Employer contributes 7.5%–17% (age-dependent); employee contributes 5%–20%. CPF covers retirement, healthcare (MediSave), and housing
- MediSave: Healthcare savings within CPF; mandatory CPF contributions include MediSave allocation
- Work Permit/S Pass holders: Employers required to provide medical insurance and cover medical expenses for foreign workers on Work Permit and S Pass
- Private health insurance
- Flexible and remote work arrangements
- Annual performance bonus
- Stock options
- Relocation and visa sponsorship support
- Additional paid leave
- Career development budget
Leave entitlements
| Leave type | Entitlement |
|---|---|
| Paid Annual Leave | 7–14 days depending on tenure + 11 public holidays |
| Paid Sick Leave | 5–60 days depending on tenure and hospitalization status |
| Maternity Leave | 16 weeks |
| Paternity Leave | 4 weeks |
| Parental Leave | 42 days per parent for childcare |
Employment conditions
Probation
No statutory maximum for probation. Three to six months is typical, commonly with a shorter notice period during probation. Terms must be documented in the employment contract.
Grievance and Dismissal
Employers must document performance issues and address them through structured reviews before dismissing for performance reasons. For misconduct, a formal inquiry and warning are required before termination.
Employee Rights & Protections
Singapore workers are entitled to: written employment contract, payslip, union membership, flexible working rights, whistleblower protection, anti-harassment protection, personal data protection, health and safety protections, and protection from unlawful dismissal.
Payments
End of employment in Singapore
Singapore has moved firmly away from at-will employment. Employers must have just cause for dismissal and provide a written termination letter. Grounds include misconduct, contract breaches, gross negligence, or unauthorized absence of more than two working days.
Employers may not dismiss female employees during maternity leave or issue notice that expires during maternity leave. Cancellation of Employment Pass or S Pass is required within 7 days of a foreign employee's termination.
Frequently asked questions
Four paths: run payroll from HQ for short-term arrangements; engage genuine independent contractors; establish a Singapore entity (Pte. Ltd.) for direct employment; or use Remote& as Employer of Record — compliant with the Employment Act and MOM regulations.