# Hire in Singapore

Source: https://overseashire.com/hire/singapore · verified 2026-10-05 · confidence medium

English-speaking, highly skilled, politically stable hub in APAC with a transparent legal system and no income tax withholding burden for employers, though salaries are high.

## Employer cost
Employer on-costs 0.25–17.25% of gross salary. High = CPF employer 17% on ordinary wages up to SGD 8,000 a month (Singapore citizens and PRs aged 55 and below) + SDL 0.25%. Low = SDL only (0.25%, min SGD 2, max SGD 11.25 per month), which is all that applies for foreign employees on Employment Pass or S Pass, who are outside CPF (a foreign worker levy applies to some work permit categories). CPF rates are lower for employees over 55 and for first-year PRs (not itemised).

| Contribution | Rate | Notes |
|---|---|---|
| CPF (Central Provident Fund) - employer | 17% (age 55 and below); lower for older workers | Ordinary wage ceiling SGD 8,000 a month from 1 January 2026; employee share 20% (PwC). |
| SDL (Skills Development Levy) | 0.25% of monthly wages (min SGD 2, max SGD 11.25) | Applies to all employees including foreigners. |
| Foreign Worker Levy | monthly levy by pass type | PwC notes an employer-paid levy for certain foreign workers; not applicable to most Employment Pass holders (not verified). |

Mandatory benefits: CPF for citizens and PRs; Annual leave: minimum 7 days after 3 months' service, rising by one day per year up to 14; Sick leave: 14 days outpatient and 60 days hospitalisation after 3 months; Public holidays (11); Maternity leave 16 weeks (government co-funded)

## Rules
- Payroll: Monthly; salary due within 7 days after the end of the salary period; CPF due by the 14th of the following month (general knowledge)
- Probation: Contractual; commonly 3-6 months. Employment Act does not fix a length.
- Notice and severance: Notice per contract; if silent, 1 day to 4 weeks by length of service. No statutory severance; retrenchment benefits follow tripartite guidelines (commonly 2 weeks to 1 month per year of service) for employees with 2+ years' service.
- Termination: Wrongful dismissal claims go through TADM and the Employment Claims Tribunal. Employers must notify MOM of retrenchments (for those with 10+ employees). Discrimination law (Workplace Fairness) is being phased in.
- Working time: 44 hours per week for covered employees, 8 hours per day (5-day week); overtime at 1.5x for covered workers up to the salary ceiling.
- Paid leave: 7 days annual leave in the first year rising to 14 days (Employment Act minimum), plus 11 public holidays; sick leave 14/60 days after 3 months' service (general knowledge).
- Minimum wage: No general statutory minimum wage; Progressive Wage Model applies to certain sectors (cleaning, security, landscape and others). Not verified in detail.

## Contractors
Freelance and contractor arrangements are allowed; the 'contract for service' is judged by substance. Platform and freelancer protections exist; misclassification risk is low to moderate.

## EOR
A foreign company can set up a Pte Ltd quickly or use an EOR; foreign hires need a work pass (EP or S Pass), which depend on salary thresholds (not verified here). EORs can sponsor passes. Timelines not verified.
Onboarding: EOR not verified; own entity not verified.

## FAQ
**What employer contribution applies in Singapore?** CPF at 17% for citizens and PRs aged 55 and below on wages up to SGD 8,000 a month, plus a 0.25% SDL.

**Do foreign employees get CPF?** No. Employment Pass and S Pass holders are outside CPF but still attract SDL.

**Is severance mandatory?** No statutory severance; retrenchment benefit norms apply.

**Is there a minimum wage?** No general minimum wage; sector Progressive Wage Models apply.

Unverified: CPF rates for workers over 55 and for new PRs; Foreign worker levy applicability; Work pass salary thresholds; Employment Act leave, notice and retrenchment-benefit details from general knowledge; Workplace Fairness Act commencement; EOR/entity timelines

Sources:
- https://taxsummaries.pwc.com/singapore/individual/other-taxes
- https://aniday.com/en/singapore/cpf-rates
- https://www.compono.com/hr-glossary/cpf-contributions
- https://employsome.com/?p=6930

Not legal or tax advice.