Hiring, Payroll & Employment
in Singapore
Hire Employees and Contractors in Singapore
Project Global helps international businesses hire, onboard and manage employees and contractors in Singapore without needing to establish their own local entity. Through our established presence in Singapore and in-country expertise, we provide Employer of Record (EOR), contractor management, payroll, compliance, recruitment and workforce administration services.
Services available in Singapore:

About Singapore
Singapore is one of the world’s most business-friendly economies, offering a stable, transparent, and highly efficient environment for companies to grow. With low corporate taxes, a strong legal framework, and extensive trade agreements, it provides a seamless gateway to Southeast Asia’s fast-growing markets. The city-state is a global leader in financial services, technology, and logistics, supported by world-class infrastructure and a government committed to innovation and digital transformation. Its skilled, multilingual workforce and ease of doing business make it an ideal destination for multinational corporations and startups looking to scale in the region.
Singapore: Country Resources
Currency:
Singapore Dollar (SGD)
Capital:
Singapore
Language:
Malay | Tamil | English | Singaporean Mandarin
Ease of doing Business
Very Easy
Population Size
6M
GST
9% (Goods and Services)
Go global in Singapore
Our multinational clients trust us to take care of international payments and compliance for employees, contractors and freelancers working in Singapore.
You can use our Employer of Record (EoR) service to employ your team via our legal entity – onboarding your Top Talent quickly and with ease.
Experience our world class service – for your business and your team.
We are currently updating our website with our expert local knowledge, please contact us for more info.
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FAQ's
Singapore has a variety of public holidays that reflect its multicultural society. National holidays include New Year’s Day (January 1), National Day (August 9), and Labour Day (May 1). Additionally, there are numerous religious and cultural holidays such as Chinese New Year, Hari Raya Puasa (Eid al-Fitr), Deepavali, Vesak Day, and Christmas. Each holiday celebrates the diverse ethnic and religious groups in Singapore, contributing to the country’s rich cultural tapestry.
Salary and compensation in Singapore are governed by several key regulations including the Employment Act, the Employment (Part-Time Employees) Regulations, and the Retirement and Re-employment Act. These laws ensure the timely disbursement of wages, establish minimum entitlements, and provide guidelines for salary deductions and variable payments. The Employment Act mandates that employees must be paid at least once a month and within seven days after the end of the salary period. It also specifies provisions for overtime pay, rest days, and annual leave. Additionally, the Retirement and Re-employment Act requires employers to offer re-employment to eligible employees upon reaching retirement age. Employers must ensure compliance with these regulations to provide fair and equitable compensation for work performed.
- Annual Leave: A minimum of 7 to 14 days of annual leave, depending on the length of service, as mandated by the Employment Act.
- Sick Leave: Up to 14 days of paid outpatient sick leave and an additional 60 days of paid hospitalisation leave per year, provided the employee has worked for at least 3 months.
- Maternity Leave: Up to 16 weeks of paid maternity leave for eligible female employees under the Employment Act and Child Development Co-Savings Act.
- Paternity Leave: 4 weeks of paid paternity leave for eligible fathers under the Child Development Co-Savings Act.
- Childcare Leave: 6 days of paid childcare leave per year for parents of children under 7 years old, and 2 days per year for parents of children aged 7 to 12, as stipulated by the Child Development Co-Savings Act.
- Adoption Leave: 12 weeks of paid leave for mothers who legally adopt a child below 12 months old, under the Child Development Co-Savings Act.
- Shared Parental Leave: Eligible working parents are entitled to 10 weeks of shared parental leave, which may be shared between both parents and taken within 12 months of the child’s birth or adoption.
- Unpaid Infant Care Leave: 6 days per year for parents of children under 2 years old.
- Other Leave: Includes leave for public holidays, bereavement leave, and leave for personal emergencies, though these are typically at the discretion of the employer.
Employers in Singapore must comply with these regulations to ensure fair and equitable leave entitlements for their employees.
Employment in Singapore can be terminated for several reasons, including redundancy, underperformance, misconduct, and illness. Notice or pay in lieu of notice is generally required unless termination is due to misconduct. In cases of misconduct, termination must follow a disciplinary process that includes an investigation and a chance for the employee to respond to the allegations. Additionally, employees on medical leave or maternity leave are protected from dismissal during their leave period, and termination must not contravene the Employment Act or other relevant legislation.
Work Injury Compensation Insurance: Required for all employers to cover employees who suffer injuries or diseases arising from their work. This insurance provides compensation for medical expenses, loss of income, and other related costs.
Employees’ Compensation Insurance: Employers are mandated to provide coverage for employees who are injured or become ill due to work-related reasons. This insurance covers medical expenses and loss of income.
Central Provident Fund (CPF): While not insurance, it is a mandatory savings scheme where both employer and employee contribute to the CPF, which provides for retirement, healthcare, and housing needs.
There are no specific mandatory gratuity insurance requirements as in some other countries, but CPF contributions are a key component of employee benefits.
Hiring in Singapore depends on the legal employment relationship, the worker’s citizenship or immigration status and the duties of the local employer. This guide gives website visitors direct answers and provides factual knowledge for Serena.
Check current Ministry of Manpower, CPF and tax rules before quoting a rate or making an employment decision. This is general information, not legal, tax or immigration advice.
Singapore at a glance
Topic: Singapore overview
Currency: Singapore dollar (SGD)
Individual tax year: 1 January to 31 December
Employment framework: Employment Act and related employment and work pass legislation
Minimum wage: No universal minimum wage; Progressive Wage rules for specified work
Payroll: Income reporting, CPF for eligible citizens and PRs, and Skills Development Levy
Choosing an employment model
How does employment law work in Singapore
The Employment Act is Singapore’s main employment law, but some provisions apply only to particular categories of employees. Separate rules govern work passes, Central Provident Fund (CPF), work injury compensation and other matters. Coverage must be checked against the worker’s role and status.
Before hiring, identify the legal employer, whether the person is an employee or self-employed, their citizenship or permanent residence status and any work pass needed.
Does an overseas business need a Singapore company to hire someone
A business needs a lawful employer and payroll arrangement for work performed in Singapore. A local company is one route; a suitably structured third-party employment arrangement may be another. The right approach depends on corporate presence, tax, the role and work pass sponsorship.
An overseas company should not assume it can simply pay a Singapore-based worker from abroad without local obligations. Project Global can discuss the proposed hire and assess the service model available.
Can an employer of record employ someone in Singapore
An employer of record arrangement may be considered where a local employer hires the worker under a contract of service while another business receives the work. The actual responsibilities, work pass eligibility, payroll, CPF and any employment agency or other regulatory requirements must be checked.
The arrangement should be assessed for the individual role before promising a start date or immigration outcome.
Contracts salary and hours
Do employees need written employment terms
Employers must provide written Key Employment Terms (KETs) to employees covered by the Employment Act who meet the relevant duration criteria. These include matters such as job title, duties, start date, salary, working arrangements and leave. Itemised pay slips and employment records are also required for covered employees.
A fuller written contract is useful for confidentiality, intellectual property, benefits and termination terms, but it must comply with statutory requirements.
Is there a minimum wage in Singapore
Singapore does not have one universal national minimum wage. The Progressive Wage Model sets wage and training requirements for specified sectors and occupations, while the Local Qualifying Salary has a separate role for employers hiring foreign workers.
Check the job, sector and workforce composition before stating a minimum rate. A salary that meets work pass criteria is a different question from Progressive Wage obligations.
What are normal working hours and overtime rules
Part 4 of the Employment Act regulates hours, rest days and overtime for covered employees, including specified workmen and non-workmen below the relevant salary limits. It does not cover managers and executives. For other employees, the contract and any applicable requirements determine normal hours.
Do not apply the Part 4 overtime threshold or rate automatically to every Singapore employee.
Can employers use fixed term contracts and probation
Fixed term contracts and probation can be used, but the contract must state the terms clearly and meet the Employment Act where it applies. The worker’s statutory rights do not disappear during probation. Repeated fixed terms and the actual relationship should be considered when deciding the appropriate arrangement.
Payroll CPF and insurance
What must an employer do to set up payroll
An employer needs the appropriate registered business and employment arrangements, employee identity and tax information, payroll records, salary payment processes, and CPF registration where required. Employers report employment income to IRAS under the applicable system and pay the Skills Development Levy.
Foreign-worker levy, security bond, medical insurance and other requirements can also apply depending on the work pass. Check the specific pass and worker category.
Who pays CPF and what rate applies
CPF contributions generally apply to Singapore citizen and permanent resident employees working in Singapore. They generally do not apply to foreign employees. The employer pays both the employer share and the employee share to the CPF Board, recovering the latter through payroll deductions.
Rates depend on age, wages and, for a permanent resident, the year of PR status and chosen contribution arrangement. The rates for ages above 55 to 65 increased from 1 January 2026; use the current CPF tables rather than one flat percentage.
Is work injury compensation insurance required
The Work Injury Compensation Act covers most employees under a contract of service, including local and foreign employees. Employers must buy work injury compensation insurance for employees doing manual work and for non-manual employees at or below the current salary threshold. Coverage under the Act and compulsory insurance are related but distinct questions.
Check current MOM thresholds and the worker’s duties when arranging cover.
Leave and ending employment
How much annual leave is required
An employee covered by the Employment Act is entitled to paid annual leave after at least three months’ service. The statutory minimum starts at seven days in the first year and rises by one day per year of service to a maximum of 14 days. Contracts can offer more.
Public holidays are separate from annual leave, and entitlement in a partial year may need to be prorated.
What sick leave is available
Eligible employees covered by the Employment Act can receive paid outpatient sick leave and hospitalisation leave after at least three months’ service. The entitlement is prorated during the initial qualifying months and subject to notification and medical certification rules.
Check the current MOM guidance and the employee’s length of service before confirming the number of paid days.
What maternity paternity and shared parental leave applies
Eligibility depends on the child’s status and the parent’s circumstances. A qualifying mother may receive 16 weeks of Government-Paid Maternity Leave; other employees may qualify for 12 weeks under the Employment Act. Eligible fathers may receive four weeks of Government-Paid Paternity Leave.
For eligible Singapore citizen children born or adopted on or after 1 April 2026, parents may share ten weeks of Shared Parental Leave, subject to the scheme rules. Check notice, service and payment conditions for the particular family.
How do notice and retrenchment work
A contract should state the notice period for ending employment. If it does not, statutory default notice periods can apply. Termination with notice must be in writing, and salary in lieu may be possible. Employers must also check final salary, unused leave and any work pass cancellation duties.
Retrenchment benefits are not a universal statutory payment, though tripartite guidance encourages responsible support; contractual or collective agreement terms may apply. Some retrenchments must be notified to MOM.
Contractors work passes and data
How is employee or contractor status assessed
A contract of service creates an employment relationship; a contract for service is used for genuinely independent work. MOM looks at the actual relationship rather than the label alone. Control, who provides tools, financial risk, personal service and whether the individual runs a business are relevant
