🇸🇬 EOR Guide —
Singapore
Everything you need to know about using an Employer of Record in Singapore — provider fees, compliance risks, hire speed, and EOR vs direct employment.
Employer CPF rate
17% (employees under 55)
CPF wage ceiling
S$6,800/month (ordinary wages)
Minimum annual leave
7 days (rising to 14 after 8 years)
Corporate tax rate
17% (with startup exemptions)
Income tax (top rate)
22% (above S$1m)
EOR providers active
Deel, Remote, Velocity Global, Oyster
Our Recommendation
EOR ideal for APAC market entry via Singapore
Singapore is the easiest EOR market in Asia Pacific. English-language compliance, straightforward CPF rules, and a mature provider ecosystem make it the natural APAC entry point. EOR makes sense for the first 1–10 hires; a Pte Ltd becomes viable at 10–15+ permanent employees.
EOR provider fee range for Singapore
Rates vary by provider, headcount, and benefits scope. Always request itemised quotes from at least three providers.
EOR vs Direct Employment
EOR advantages in Singapore
- No Pte Ltd required
- Provider handles CPF contributions
- English-language — lowest admin burden in APAC
- Fast onboarding (days)
EOR limitations in Singapore
- 9–14% markup
- Local director still needed for some entity-level actions
- Less flexibility on benefits design
Direct employment advantages
- Low tax environment
- Full operational control
- No markup cost at scale
Direct employment limitations
- Pte Ltd setup required
- CPF administration
- At least one local director required by law
Local Entity Options
Setting up a legal entity in Singapore.
If you outgrow EOR or prefer direct employment, these are the main legal structures available in Singapore for foreign companies.
Private Limited Company (Pte Ltd)
Setup time
1–3d
Est. cost
$1,500
Min. capital
None
Corp. tax
17%
Div. WHT
0%
VAT rate
9%
Annual obligations
- Annual return (ACRA)
- Corporate tax return (IRAS)
- GST returns (quarterly)
- CPF contribution reports
- Annual general meeting
Overview
Singapore is one of the easiest places in the world to set up a company. No minimum capital. At least 1 locally resident director required (Singapore citizen, PR, or valid EP/SP holder). ACRA online registration — can be completed in 1-3 days. Corporate tax 17% (effective rate lower due to partial tax exemption). Start-up tax exemption: 75% on first SGD 100,000 for first 3 years. GST 9% — registration required if taxable turnover exceeds SGD 1 million. No dividend withholding tax — makes Singapore highly attractive for regional holding structures.
Branch of Foreign Company
Setup time
1000d+
Est. cost
—
Min. capital
$7
Corp. tax
17%
Div. WHT
0%
VAT rate
9%
Annual obligations
- Annual return (ACRA)
- Corporate tax return (IRAS)
- GST returns (if registered)
- Audited parent accounts
Overview
Foreign companies can register a branch in Singapore. ACRA registration — 1-5 days. Must appoint at least 2 locally resident authorised representatives. No separate legal entity — parent fully liable. Branch profits subject to Singapore corporate tax (17%). No start-up tax exemptions for branches. Annual audited parent accounts must be lodged. Less preferred than Pte Ltd for IP holding and regional HQ purposes.
Compliance Risks
Key EOR compliance risks in Singapore.
Discuss each of these with your chosen provider before signing.
CPF contributions
MediumCentral Provident Fund contributions apply to Singapore Citizens and PRs only. Employer rate is 17% for employees under 55. Employment Pass and S Pass holders are exempt.
Work pass management
HighEP, S Pass, and work permit quotas are tied to local employee ratios. Your EOR must manage pass renewals and quota compliance carefully.
Progressive wage model
LowMinimum wage frameworks apply in specific sectors (cleaning, security, landscape). Confirm your sector requirements with your EOR provider.
Personal Data Protection Act
LowPDPA compliance applies to all employee data. Your EOR should have a compliant data processing agreement in place.
Cost Estimator
Estimate your Singapore EOR cost.
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