Partner with Lerio to keep employment in Singapore legally sound — contracts, payroll and statutory benefits handled against the live rule set.
CurrencyPayroll
All compensation is paid in SGD (S$). Cross-border funding is converted at the daily rate on the pay date.
Working hoursSchedule
The standard week is 40 hours / week. Hours beyond the statutory limit are treated as overtime and typically paid at a premium.
Paid leaveTime off
Statutory time off is 11 holidays / year, in addition to nationally observed public holidays.
Payment frequencyCadence
The most common payment frequency is monthly.
By law, employees must be paid at least once a month.
Minimum wageFloor
The statutory minimum is S$12. Lerio blocks any contract drafted below the floor.
Tax yearCalendar
The Singapore tax year runs Jan – Dec. Year-end filings are prepared automatically.
Every figure below is modelled, not memorised — and traceable to its source via the calculator on the right.
Employee taxes
withheld from grossIncome Tax Rates
withheld from grossPersonal Income Tax
Taxable Annual Income (SGD)
Tax Rate (%)
0 - 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
Above 1,000,000
24
Employer taxes
on top of grossEmployer Tax
on top of grossSocial Security and Training Contributions
Contribution Type
Rate
Ceiling
Central Provident Fund (CPF)
17%
SGD 7,400 monthly (SGD 102,000 annually
Skills Development Levy (SDL)
0.25%
SGD 11.25 monthly (wages > SGD 4,500)
▲
Rates are indicative and depend on individual circumstances. Run a salary through the calculator for a full breakdown, or ask the compliance agent for a citable figure.
Hiring in Singapore is modelled by Lerio; reach out to compliance for the current Employer-of-Record path.
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<p class="bn-inline-content">Singapore is one of Asia’s top business hubs, known for its strong economy, world-class infrastructure, and ease of doing business. Expanding into Singapore, however, requires strict compliance with local labor laws, payroll regulations, and immigration requirements.</p><p class="bn-inline-content">An <strong>Employer of Record (EOR) in Singapore</strong> allows companies to hire employees quickly and compliantly without establishing a local legal entity. The EOR acts as the legal employer, managing payroll, taxes, statutory contributions, and HR compliance, while the client company retains full control over day-to-day work responsibilities.</p><p class="bn-inline-content"></p><h3 class="bn-inline-content">Key Benefits of Using an EOR in Singapore</h3><ul><li><p class="bn-inline-content"><strong>Rapid Market Entry</strong> – Hire employees in weeks instead of months.</p></li><li><p class="bn-inline-content"><strong>Full Compliance</strong> – Navigate Singapore’s Employment Act, CPF contributions, and Ministry of Manpower (MOM) regulations with confidence.</p></li><li><p class="bn-inline-content"><strong>Cost Efficiency</strong> – Avoid the expense and complexity of setting up a local subsidiary.</p></li><li><p class="bn-inline-content"><strong>Access to Skilled Talent</strong> – Tap into Singapore’s highly educated workforce, especially in finance, technology, logistics, and life sciences.</p></li><li><p class="bn-inline-content"><strong>Scalable Operations</strong> – Expand or downsize teams quickly depending on business needs.</p></li></ul><p class="bn-inline-content"></p><h3 class="bn-inline-content">Employment in Singapore Through EOR</h3><p class="bn-inline-content">An Employer of Record in Singapore typically handles:</p><ul><li><p class="bn-inline-content">Drafting and managing <strong>locally compliant employment contracts</strong>.</p></li><li><p class="bn-inline-content"><strong>Payroll processing</strong>, including withholding of income tax and contributions to the Central Provident Fund (CPF).</p></li><li><p class="bn-inline-content"><strong>Employee benefits administration</strong>, such as health insurance, annual leave, and sick leave.</p></li><li><p class="bn-inline-content"><strong>Work pass and visa sponsorship</strong> for foreign employees (Employment Pass, S Pass, etc.).</p></li><li><p class="bn-inline-content">Compliance with the <strong>Employment Act</strong> and MOM regulations.</p></li><li><p class="bn-inline-content">Guidance on <strong>employee termination</strong>, which is regulated under Singaporean law.</p></li></ul><p class="bn-inline-content"></p><h3 class="bn-inline-content">Compliance and Labor Laws in Singapore</h3><ul><li><p class="bn-inline-content"><strong>Working Hours</strong>: Typically 44 hours per week; overtime must be paid if applicable under the Employment Act.</p></li><li><p class="bn-inline-content"><strong>Minimum Wage</strong>: Singapore has <strong>no national minimum wage</strong>, but certain sectors (e.g., cleaning, security, retail) have Progressive Wage Models setting minimum pay.</p></li><li><p class="bn-inline-content"><strong>Annual Leave</strong>: Minimum of 7 days per year, increasing with length of service. Many employers provide 14–20 days.</p></li><li><p class="bn-inline-content"><strong>Sick Leave</strong>: Employees with at least 3 months’ service are entitled to up to 14 days of paid outpatient sick leave and 60 days of hospitalization leave.</p></li><li><p class="bn-inline-content"><strong>Probation Period</strong>: Commonly 3–6 months, depending on company policy.</p></li><li><p class="bn-inline-content"><strong>Termination Rules</strong>: Notice periods range from 1 day to 4 weeks depending on length of service (unless otherwise agreed in contract).</p></li><li><p class="bn-inline-content"><strong>Social Contributions</strong>: Employers must contribute up to 17% of monthly wages to the <strong>Central Provident Fund (CPF)</strong> for Singapore citizens and permanent residents.</p></li></ul><p class="bn-inline-content"></p><h3 class="bn-inline-content">Why Choose an EOR in Singapore?</h3><ul><li><p class="bn-inline-content"><strong>Speed</strong> – Hire top talent immediately without entity setup.</p></li><li><p class="bn-inline-content"><strong>Compliance</strong> – Avoid risks of fines or penalties under MOM regulations.</p></li><li><p class="bn-inline-content"><strong>Flexibility</strong> – Perfect for testing the market or building a small presence.</p></li><li><p class="bn-inline-content"><strong>Local Expertise</strong> – Ensure HR, tax, and employment law compliance with experts on the ground.</p></li><li><p class="bn-inline-content"><strong>Work Visa Support</strong> – Secure Employment Passes and S Passes for foreign employees smoothly.</p></li></ul><p class="bn-inline-content"></p><p class="bn-inline-content">An <strong>Employer of Record in Singapore</strong> is the ideal solution for global companies looking to hire quickly, stay compliant, and expand into one of Asia’s most dynamic economies—without the costs and complexities of setting up a local subsidiary.</p><p class="bn-inline-content"></p>
What Lerio handles
✓
Compliant local contract
Drafted to Singapore labour law, in English and English, with the statutory clauses pre-filled.
✓
Onboarding & payroll setup
Tax registration, social-security enrolment and the first pay cycle, configured in SGD.
✓
Ongoing compliance
Document expiries, minimum-wage changes and Asia regulatory updates watched continuously.
✓
Statutory benefits
Leave, public holidays and mandatory contributions administered automatically.
Typical timeline
via EORDay 0
Offer accepted. Candidate details enter Lerio; the contract drafts itself from the Singapore template.
Day 1–3
Contract signed. Local registrations and benefit enrolment begin in parallel.
Day 3–7
Ready to work. Equipment, access and the first payroll run are scheduled.
Monthly
Steady state. Payroll, filings and compliance run on autopilot with a human approval gate.
▲
Not yet live for EOR. Lerio models Singapore, but direct hiring may need setup — the compliance agent can confirm the path.
Statutory benefits in Singapore, plus the supplemental coverage teams usually add.
Mandatory
✓
Health insurance
✓
Pension
✓
Extended health care
Commonly added
optional✓
Supplemental coverage
<h3 class="bn-inline-content">Statutory / Mandatory Benefits in Singapore</h3><p class="bn-inline-content">Governed by the <strong>Employment Act</strong> and <strong>Central Provident Fund (CPF) rules</strong>:</p><ul><li><p class="bn-inline-content"><strong>Paid Annual Leave</strong> – Minimum <strong>7 days</strong> per year (for employees with at least 3 months’ service), increasing by 1 day per year of service up to <strong>14 days</strong>. Many employers offer more.</p></li><li><p class="bn-inline-content"><strong>Public Holidays</strong> – <strong>11 gazette public holidays</strong> per year. If required to work, employees must get an extra day off or additional pay.</p></li><li><p class="bn-inline-content"><strong>Paid Sick Leave</strong> –</p><ul><li><p class="bn-inline-content"><strong>14 days outpatient sick leave</strong> per year.</p></li><li><p class="bn-inline-content"><strong>60 days hospitalization leave</strong> (includes 14 outpatient days) with doctor’s certification.</p></li></ul></li><li><p class="bn-inline-content"><strong>Maternity Leave</strong> –</p><ul><li><p class="bn-inline-content"><strong>16 weeks paid</strong> (citizenship-based: full entitlement if child is Singapore citizen; otherwise, 12 weeks).</p></li></ul></li><li><p class="bn-inline-content"><strong>Paternity Leave</strong> – <strong>2 weeks paid</strong> (government-paid if child is Singapore citizen).</p></li><li><p class="bn-inline-content"><strong>Shared Parental Leave</strong> – Up to <strong>4 weeks</strong>, transferable from mother to father (for citizen children).</p></li><li><p class="bn-inline-content"><strong>Adoption Leave</strong> – Up to <strong>12 weeks paid</strong> (for mothers adopting a Singapore citizen child).</p></li><li><p class="bn-inline-content"><strong>Childcare Leave</strong> –</p><ul><li><p class="bn-inline-content"><strong>6 days per year</strong> (for parents of children under 7 who are Singapore citizens).</p></li><li><p class="bn-inline-content"><strong>2 days extended childcare leave</strong> (for children aged 7–12, citizens only).</p></li></ul></li><li><p class="bn-inline-content"><strong>Central Provident Fund (CPF)</strong> – Mandatory retirement, housing, and healthcare savings scheme.</p><ul><li><p class="bn-inline-content">Employer contributes up to <strong>17%</strong> of employee’s wages (for Singapore citizens and permanent residents, varies by age).</p></li></ul></li><li><p class="bn-inline-content"><strong>Retrenchment / Termination</strong> – Notice periods depend on length of service. Retrenchment benefits not legally mandated but often required under collective agreements or company policy.</p></li><li><p class="bn-inline-content"><strong>Work Injury Compensation</strong> – Employers must insure employees under the <strong>Work Injury Compensation Act (WICA)</strong>.</p></li></ul><p class="bn-inline-content"></p><h3 class="bn-inline-content">Common Employer-Provided Benefits in Singapore</h3><p class="bn-inline-content">Many companies, especially MNCs and competitive industries (finance, tech, consulting), enhance the statutory minimum:</p><ul><li><p class="bn-inline-content"><strong>Private Health Insurance</strong> – Group medical insurance, hospitalization plans, dental coverage (beyond MediShield Life and CPF MediSave).</p></li><li><p class="bn-inline-content"><strong>Performance Bonuses</strong> – Annual wage supplement (“13th month bonus”), performance-based bonuses, or profit-sharing schemes.</p></li><li><p class="bn-inline-content"><strong>Flexible / Hybrid Work</strong> – Work-from-home policies, flexible hours.</p></li><li><p class="bn-inline-content"><strong>Professional Development</strong> – Training allowances, sponsored certifications, education subsidies.</p></li><li><p class="bn-inline-content"><strong>Wellness Benefits</strong> – Gym memberships, wellness stipends, mental health programs.</p></li><li><p class="bn-inline-content"><strong>Meal Allowances</strong> – Meal cards, subsidized canteens, or vouchers.</p></li><li><p class="bn-inline-content"><strong>Transport Allowances</strong> – MRT/bus passes, transport reimbursements, or car allowances.</p></li><li><p class="bn-inline-content"><strong>Additional Leave</strong> – Birthday leave, volunteer leave, or company-specific special leave.</p></li><li><p class="bn-inline-content"><strong>Stock Options / Equity</strong> – Especially in startups, tech, and MNCs.</p></li><li><p class="bn-inline-content"><strong>Employee Discounts</strong> – Corporate perks platforms, retail/food discounts.</p></li><li><p class="bn-inline-content"><strong>Relocation / Housing Benefits</strong> – Common for expatriate packages (housing allowances, school fees, flights).</p></li><li><p class="bn-inline-content"><strong>Childcare Support</strong> – Employer-sponsored childcare subsidies or partnerships with childcare centers.</p></li></ul><p class="bn-inline-content"></p>
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Lerio benchmarks each package against live Asia data — open the comp agent to see where an offer lands.
