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Singapore × Employment, Payroll & Mobility
Hiring, paying and moving people across borders. In Singapore, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
On request
No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.
Bring a requirement →Singapore · Wednesday 11 November
00:14
Local time
What the rules say in Singapore
From the Singapore market guide: the points that matter most for employment, payroll & mobility, each with the source it was checked against.
Full guide · Source-checked research97% of statements checked against a source103 checked against an official source14 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed
ACRA treats Singapore citizens, Singapore permanent residents and valid holders of an Employment Pass, Personalised Employment Pass or Overseas Networks & Expertise Pass as local residents.
EntrePass and Dependant's Pass holders are not listed as qualifying local residents on this page; EntrePass applications are made before incorporation or within six months, and Dependant's Pass holders need a Letter of Consent.Accounting and Corporate Regulatory Authority (ACRA) · checked 2026-10-18The Employment Act covers local and foreign employees working under a contract of service, but not seafarers, domestic workers, statutory board employees or civil servants.
Some parts (notably Part 4 on hours and overtime) apply only to lower-paid employees.Ministry of Manpower (MOM) · checked 2026-10-18Part 4 of the Employment Act on hours of work and overtime does not cover managers and executives; it covers workmen earning a basic monthly salary of S$4,500 or less and other employees earning S$2,600 or less.
Common arrangements are capped at 44 contractual hours a week.Ministry of Manpower (MOM) · checked 2026-10-18Employees covered by Part 4 must be paid at least 1.5 times the hourly basic rate for overtime and may work no more than 72 overtime hours a month unless an exemption is granted.
Overtime pay must be paid within 14 days after the end of the salary period; one unpaid rest day a week is required.Ministry of Manpower (MOM) · checked 2026-10-18Employees are entitled to paid annual leave once they have worked for their employer for at least three months.
Statutory day counts rise with service; the exact scale was not confirmed on the page opened.Ministry of Manpower (MOM) · checked 2026-10-18Where the employment contract is silent, the notice period is one day for service under 26 weeks, one week for 26 weeks to under two years, two weeks for two to under five years, and four weeks for five years or more.
Contractual notice periods apply where stated.Ministry of Manpower (MOM) · checked 2026-10-18Employers must make CPF contributions for employees who are Singapore citizens or permanent residents; from 1 January 2026 the rates for employees aged 55 and below earning over S$750 a month are 17% (employer) and 20% (employee).
Foreign employees on work passes are not covered. Rates for older employees are lower; CPF Board has announced further rate increases for senior employees from 1 January 2027.Central Provident Fund Board (CPF Board) · checked 2026-10-18The CPF Ordinary Wage ceiling is S$8,000 a month from 1 January 2026.
Contributions are not payable on ordinary wages above the ceiling; a separate Additional Wage ceiling applies to bonuses.Central Provident Fund Board (CPF Board) · checked 2026-10-18Read the full guide: Employment, payroll and mobility
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