Singapore
VerifiedKey Figures
Income Tax Range
0%–22%
Tax year 2025
Employer Contribution Rate
17% + 13%
On gross salary
Employee SS Rate
20% + 13%
Deducted from gross
Minimum Wage
—
—
Income Tax Brackets
Tax year 2025
| Bracket | Income Range | Rate |
|---|---|---|
| Tax-Free Band | SGD 0 — SGD 20,000 | 0% |
| 2% Band | SGD 20,000 — SGD 30,000 | 2% |
| 3.5% Band | SGD 30,000 — SGD 40,000 | 3.5% |
| 7% Band | SGD 40,000 — SGD 80,000 | 7% |
| 11.5% Band | SGD 80,000 — SGD 120,000 | 11.5% |
| 15% Band | SGD 120,000 — SGD 160,000 | 15% |
| 18% Band | SGD 160,000 — SGD 200,000 | 18% |
| 19% Band | SGD 200,000 — SGD 240,000 | 19% |
| 19.5% Band | SGD 240,000 — SGD 280,000 | 19.5% |
| 20% Band | SGD 280,000 — SGD 320,000 | 20% |
| 22% Top Rate | SGD 320,000 — and above | 22% |
Social Security Contributions
Employee and employer contribution rates
Employee Contributions
CPF — Employee (age 55 and under)
CPF — Employee (age 55–60)
Employer Contributions
CPF — Employer (age 55 and under)
CPF — Employer (age 55–60)
Employment Rules Summary
Key obligations for employers in Singapore
Minimum Wage
—
Annual Leave
7 days
Sick Leave
14 days
Notice Period
1 day
Probation Period
3 days
Maternity Leave
16 weeks
Paternity Leave
2 weeks
Overtime Rate
1.5× standard rate
Payroll Frequency
Monthly
13th Month Pay
Not required
Health Insurance Schemes
Employer obligations in Singapore
MediShield Life (CPF Medisave-funded)
PublicMandatory national health insurance scheme for all Singapore Citizens and Permanent Residents. Funded via CPF Medisave (23% of CPF ordinary wage for employees under 55, of which 10-10.5% goes to Medisave). MediShield Life premium paid from Medisave. Covers large hospitalisation bills and selected outpatient treatments.
Employer
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Employer Group Health Insurance
Private — OptionalEmployer-sponsored group health insurance (typically hospitalisation and surgical, plus outpatient) is standard practice in Singapore. Not legally mandatory but expected by employees. Premiums are tax-deductible for employers. Commonly structured as a Group Hospitalisation and Surgical (GHS) plan with outpatient rider.
Employer
—
Official Sources
Government authorities for Singapore employment and tax
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Singapore - Estimates only
Estimates only - Not professional tax advice
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Data Disclaimer
All data is sourced from official government publications and updated monthly. This is for reference only and does not constitute professional tax or legal advice. Always verify with a qualified local advisor.
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