Business · Employer of record

Employer of record in Singapore

Employing someone in Singapore through an employer of record: CPF for citizens and permanent residents, the skills levy, the Employment Pass salary bar, leave, notice, and why there's no general minimum wage or tax withholding.

Checked on 16 October 2026. The headline rules for a standard employee, from official sources where they opened and law firm, PwC or specialist publisher guides where they didn't; each line names its source. Sectors, collective agreements and contracts can change them. This is general information, not legal advice.

Know this first

  1. Foreign hires usually need an Employment Pass, with a minimum salary and a points test (COMPASS); ask your provider whether it can sponsor the pass.
  2. Hours and overtime rules only protect lower earners; for most professional hires, the contract decides.
  3. The no-withholding rule comes from PwC, because the tax office pages wouldn't display for us.

Sources: Ministry of Manpower, Employment Pass, April 2026, PwC Worldwide Tax Summaries, Singapore, July 2026

Employing someone in Singapore

Employer costs on top of salary
For citizens and permanent residents aged 55 and under: 17% CPF from the employer (the employee pays 20%) on monthly pay up to S$8,000 from 1 January 2026, with lower rates at older ages and for permanent residents in their first 2 years. Plus the Skills Development Levy: 0.25% of pay, between S$2 and S$11.25 a month per employee. CPF Board, contribution rates from 1 January 2026, CPF Board, Ordinary Wage ceiling, August 2026, GoBusiness, Skills Development Levy
Minimum wage
We found no general minimum wage. Firms that hire foreign workers must pay local staff at least S$1,800 a month (the Local Qualifying Salary), and some sectors have set wage ladders. Employment Pass holders need a qualifying salary of S$5,600 to S$10,700 a month depending on age (more in financial services), rising to S$6,000 to S$11,500 for new applications from 1 January 2027. Ministry of Manpower, Local Qualifying Salary, July 2026, Ministry of Manpower, Employment Pass, April 2026
Holiday
7 days in the first year, after 3 months' service, rising by a day a year to 14. 11 paid public holidays. Ministry of Manpower, annual leave, Ministry of Manpower, public holidays
Working hours
44 hours a week, with overtime at 1.5 times pay, but these rules cover only staff earning up to S$2,600 a month (S$4,500 for manual workers). For higher earners, the contract sets the hours. Ministry of Manpower, hours of work, Ministry of Manpower, who the Employment Act covers
Probation
We found no legal maximum: the contract sets it, and it must be in the written key terms. 3 to 6 months is common, according to a consumer finance guide. Ministry of Manpower, key employment terms, DollarsAndSense, July 2025
Notice from the employer
What the contract says, the same for both sides. If it says nothing: 1 day under 26 weeks' service, 1 week up to 2 years, 2 weeks up to 5 years, then 4 weeks. Pay in lieu is allowed. Ministry of Manpower, termination with notice, April 2026
Severance
Retrenchment pay isn't required by law. Official guidance encourages 2 weeks' to 1 month's pay per year of service for staff with 2 or more years. Employers with 10 or more staff must tell the Ministry of Manpower about retrenchments within 5 working days. Ministry of Manpower, retrenchment benefit, Ministry of Manpower, responsible retrenchment, July 2026
Extra pay the law requires
None. The 13th month (Annual Wage Supplement) isn't required by law; it's due only if the contract or a collective agreement says so. Ministry of Manpower, Annual Wage Supplement
Contract
Key employment terms, including pay, hours, leave, probation and notice, must be given in writing within 14 days of starting. We found no rule on language. Ministry of Manpower, key employment terms
Payroll and tax
Pay at least monthly, within 7 days of the pay period ending, with an itemised payslip. There's no income tax withholding: employees file their own returns, and the employer reports their pay to the tax office each year. For non-citizen staff (including permanent residents) who are leaving, the employer must tell the tax office a month ahead and hold back money due until tax is cleared. Ministry of Manpower, paying salary, January 2026, PwC Worldwide Tax Summaries, Singapore, July 2026
Sick pay
Paid by the employer after 3 months' service: 14 days a year, or up to 60 days including hospital stays. Ministry of Manpower, sick leave, January 2026

Providers and what they say about Singapore

What each provider's own website says about Singapore, in order of its published starting price. None of them publishes a separate price for Singapore; the starting prices are worldwide or regional (Papaya quotes EUR 650 in Europe), and what you pay is set by quote.

ProviderCovers Singapore?What it saysStarting price a month
SkuadYes, on its own siteListed in its coverage listFrom USD 199Go to Skuad
Pebl (formerly Velocity Global)Not stated-USD 399Go to Pebl (formerly Velocity Global)
MultiplierYes, on its own site-From USD 459 (annual), USD 499 monthlyGo to Multiplier
DeelYes, on its own siteSays it has its own entityFrom USD 599Go to Deel
RemoteYes, on its own siteSays it has its own entityFrom USD 599Go to Remote
G-P (Globalization Partners)Yes, on its own site-From USD 599Go to G-P (Globalization Partners)
Atlas HXMYes, on its own site-From USD 599Go to Atlas HXM
Papaya GlobalNot stated-From USD 650 (EUR 650 in Europe)Go to Papaya Global
OysterYes, on its own site-From USD 699Go to Oyster
RipplingImplied on its own site-Quote onlyGo to Rippling

Coverage is each company's own claim, from its country pages and coverage lists; we haven't checked how each one employs there. Ask whether it uses its own company or a partner in Singapore.

Other countries

Employer costs, leave, notice, severance and the catches, with the providers that cover each one.

United KingdomIrelandGermanyFranceNetherlandsSwedenSwitzerlandBelgiumSpainPortugalItalyPolandRomaniaCanadaAustraliaJapanIndiaPhilippinesSouth AfricaMexicoBrazilColombiaChileArgentina

All 25 countries side by side: employer cost at your salary, holiday, notice and redundancy pay

Where this comes from. Government, social security and labour ministry pages, the laws themselves, PwC Worldwide Tax Summaries, law firm briefings and specialist publishers, each named next to what it supports, and each provider's own website for what it covers. All read on 16 October 2026. Totals marked "our sum" are our addition of the source's rates.

This is not legal or tax advice. Rules change, and sectors and collective agreements add their own. Ask your provider, or a local adviser, for the rules that apply to your hire.

How we make money from this page. Some links may earn us a commission, and they are marked "Affiliate link" where they do. The providers appear in order of published starting price, which doesn't depend on that.