🇸🇬 Payroll in
Singapore
Everything employers need to run compliant payroll in Singapore — contributions, deductions, payslip rules, and filing obligations.
Running Payroll in Singapore — Step by Step
Register for payroll
Before making any salary payment in Singapore, you must register with the relevant tax authority and obtain an employer registration number.
Determine payroll frequency
Singapore has statutory requirements around how often employees must be paid. Your employment contracts must state the agreed pay cycle.
Calculate gross pay and deductions
Gross pay must meet the statutory minimum wage. Deductions include income tax withheld at source and employee social security contributions.
Calculate employer contributions
Employers in Singapore must pay employer-side social security contributions on top of gross salary.
Issue compliant payslips
Every employee must receive a payslip on or before each pay date showing gross pay, all deductions, employer contributions, and net pay.
File and remit on time
Payroll taxes and social security contributions must be filed and remitted to Singapore authorities on time. Late payment penalties can be significant.
Payslip Requirements — Singapore
Statutory payslip obligations for employers in Singapore.
Format
Paper or Electronic
Delivery
Within 3 days
Retention
5 years
Digital Valid
Yes
Required Payslip Items
- ✓Employee name
- ✓Employee CPF account number
- ✓Employer name and UEN
- ✓Pay period
- ✓Basic salary
- ✓Allowances (itemised)
- ✓Overtime pay
- ✓Deductions (itemised — CPF employee, other)
- ✓CPF employer contribution amount
- ✓CPF employee contribution amount
- ✓Net pay
- ✓SDL contribution (employer)
- ✓Date of payment
- ✓Hourly or daily rate (if applicable)
Singapore employers must issue itemised payslips within 3 working days of pay day under the Employment Act (mandatory since April 2016). CPF contributions (both employer and employee) must be clearly shown. SDL is employer-funded and should be reflected. Electronic payslips are fully accepted. MOM specifies 26 mandatory items for payslips — employers must retain payslip records for 2 years (or for duration of employment + 1 year).
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This guide is for informational purposes only and does not constitute legal or tax advice. Always consult a qualified local payroll specialist.
About This Guide
- ✓ Sourced from official government publications
- ✓ Updated monthly — always current rules
- ✓ For guidance only — not legal advice
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