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Minimum wage in Singapore

Singapore’s payroll

Statutory benefits in Singapore

Other employee benefits in Singapore

Compliant, seamless payroll and benefits in Singapore and beyond

Payroll in Singapore

Managing payroll and employee benefits in Singapore requires a deep understanding of local regulations to ensure full compliance and enhance workforce satisfaction. Singapore has specific payroll regulations, including requirements for timely salary payments, CPF (Central Provident Fund) contributions, tax deductions, and compliance with statutory leave entitlements. Employers must also provide mandatory insurance, such as work injury compensation and medical coverage, to protect employees.

Given the complexities of payroll management, many companies, especially those unfamiliar with local labour laws, opt for payroll outsourcing. Outsourcing allows businesses to delegate payroll tasks to experienced providers, reducing administrative burdens, and ensuring compliance with Singapore’s strict payroll regulations. By partnering with a reliable global payroll provider, such as CXC, companies can streamline payroll operations, minimise compliance risks, and save valuable time. Whether you need comprehensive payroll outsourcing or a dedicated payroll management solution, expert support ensures smooth handling of complex HR tasks. This allows businesses to focus on growth while maintaining a compliant and supportive workplace.

In this guide, we cover everything you need to know about managing payroll in Singapore, including statutory and supplementary.

Minimum wage in Singapore

Singapore does not operate under a universal minimum wage system. Instead, the country applies sector-specific wage policies targeting industries such as cleaning, security, and landscaping. These regulated sectors are subject to mandatory Progressive Wage requirements designed to ensure fair and sustainable pay levels for workers in essential services. For employees outside these regulated sectors, there is no statutory minimum wage per hour or per month, and employers retain flexibility to set wages based on job scope, required skills, and prevailing market conditions.

Local Qualifying Salary (LQS) Requirements

The Local Qualifying Salary (LQS) remains a central element in determining how many local workers an employer may count toward the quota for hiring Work Permit and S Pass holders. The current LQS is SGD 1,600 for full-time employees working between 35 and 44 hours per week. Part-time employees must earn at least SGD 10.50 per hour to meet LQS criteria.

This system ensures that local employees are genuinely and meaningfully employed rather than included on payroll merely to meet quota obligations. For quota calculation purposes, a Singaporean or Permanent Resident earning at least SGD 1,600 per month counts as one local worker, while those earning between SGD 800 and below SGD 1,600 count as half. Employers must also ensure that if a role falls under the Progressive Wage framework, the higher of the applicable Progressive Wage or the LQS is met. Firms employing workers who exceed the standard 44-hour workweek must comply with increased LQS thresholds proportionate to the additional hours worked.

The Progressive Wage Portal remains an official reference for employers to verify wage and job information and to ensure compliance with both LQS and Progressive Wage requirements.

Minimum Salary Requirements for Foreign Workers

Revised salary thresholds for Employment Pass (EP) holders took effect on 1 January 2025 and continue to apply in 2026, including for EP renewals beginning January 2026. Under this updated framework, the minimum salary for new EP applicants in general sectors is SGD 5,600 per month, while applicants in the financial services sector must meet a higher minimum of SGD 6,200.

Salary requirements also scale with experience. Mid-career professionals in their mid-40s must meet higher thresholds of SGD 10,700 for general roles and SGD 11,800 in financial services. These adjustments reflect Singapore’s emphasis on maintaining a high-quality foreign workforce aligned with national economic needs.

Workfare Income Supplement (WIS) Scheme

The Workfare Income Supplement (WIS) continues to provide financial and social support to lower-wage Singaporean workers in 2026. The scheme enhances income stability through direct cash payments while simultaneously strengthening long-term retirement adequacy by allocating additional contributions into the worker’s CPF account. WIS also incorporates a training component that encourages eligible workers to upskill, improve their employment prospects, and access opportunities for higher-earning roles. As a core pillar of Singapore’s social support framework, WIS helps to reduce income inequality, promote sustained employment among lower-income Singaporeans, and foster long-term financial resilience.

Singapore’s payroll

Managing payroll in Singapore comes with a unique set of challenges and responsibilities for employers. Understanding the intricacies of payroll is essential, especially for companies expanding into the country.

Alternatively, employers can offload payroll management and other regulation-related work to global payroll providers like CXC. This ensures compliance, not just to local labour laws, but to best practices as well.

Payroll cycle in Singapore

The typical payroll cycle in Singapore is monthly. Employers are required to pay employees within seven days of the end of the salary period. This means that if your salary period ends on the last day of the month, employees should receive their salary by the 7th of the following month. If an employee resigns or is terminated, payment is due on the last day of work, and no later than that day. Employers must adhere to these timelines to avoid any legal complications.

Payroll taxes and deductions in Singapore

Understanding payroll taxes in Singapore is crucial for compliance with local regulations. Employers are responsible for calculating and withholding the relevant taxes from their employees’ wages. The primary taxes related to payroll are:

Employee Central Provident Fund (CPF) contributions: Employers and employees are both required to contribute to the CPF. The contribution rate varies depending on the employee’s age and wages. For instance, employees below 55 years old typically contribute 20%, while employers contribute 17%.
Income tax: Singapore employer payroll taxes also include income tax obligations. While employees are responsible for their own income tax filings, employers are required to ensure accurate payroll calculation, including the deduction of tax contributions.

Failure to meet these payroll tax obligations can lead to penalties and legal issues, so it is crucial to stay up to date with the current tax rates and deadlines.

Payroll benefits in Singapore

In addition to salary, employers in Singapore often provide various payroll benefits to their employees. These benefits can include, but are not limited to:

Medical benefits: Companies typically offer medical insurance to their employees, with some employers also providing dental and optical coverage.
Bonus schemes: Employers may offer performance-based bonuses as part of their compensation package.
Leave entitlements: Employees are entitled to statutory leave benefits, such as annual leave, sick leave, and public holidays.

These benefits are often factored into the payroll deductions in Singapore and should be calculated correctly to avoid discrepancies. The inclusion of these benefits also adds complexity to payroll calculations, making it important for employers to keep detailed records.

13th-month salary in Singapore

One of the distinctive features of payroll in Singapore is the 13th-month salary, which is often paid out at the end of the year. While it is not a statutory requirement, it is customary for employers to pay a 13th salary to their employees. This bonus is typically given as a lump sum in December, although some employers may distribute it earlier in the year.

The 13th-month salary is typically equivalent to one month’s salary, though some employers may offer a higher or lower amount depending on company policies or employee performance.

Statutory benefits in Singapore

Employers in Singapore are required to provide certain statutory benefits to their employees as mandated by law. These benefits ensure social security, community support, and equal opportunity for all workers in Singapore.

Social security contributions in Singapore

Central Provident Fund (CPF) is the only government-mandated pension system in the country. This defined contribution system comprises funds contributed by the employee, the employer, and the interest accumulated on these contributions. The CPF ensures retirement adequacy and contributions are allocated across various accounts, including the Ordinary, Special, and Medisave accounts.

The CPF contribution rates vary based on the employee’s age, with higher rates for younger employees and reduced rates for older workers. Employers must deduct and contribute the correct amounts to remain compliant with the CPF Act.

Moreover, employees belonging to certain ethnic and community groups may be required to contribute to specific community funds:

Mosque Building and Mendaki Fund (MBMF): All working Muslim Singapore citizens, permanent residents, and foreign workers contribute to the MBMF, which supports mosque building, community education, and religious initiatives. Employees may choose to opt out, but contributions are otherwise mandatory.
Chinese Development Assistance Fund (CDAC): Singapore citizens and permanent residents from the Chinese community contribute to this fund based on their wage scale unless they opt out.
Singapore Indian Development Association (SINDA): Employees from the Indian community, including those from the Indian subcontinent, may contribute to SINDA. Foreign workers and those on levy schemes are exempt, and opting out is allowed.
Eurasian Community Fund (ECF): Employees who identify as Eurasian (of mixed European and Asian ancestry) contribute to this fund unless they decide to opt out.

Self-employed contributions in Singapore

Self-employed individuals in Singapore are also subject to statutory contributions. While they are not required to contribute to the CPF’s Ordinary Account, they must make contributions to the Medisave Account, which funds healthcare needs. The required Medisave contribution amount is based on the individual’s declared net trade income and age.

Self-employed persons who are also members of specific ethnic groups may opt to contribute to community funds like SINDA, CDAC, MBMF, or ECF to support their respective communities.

Other employee benefits in Singapore

Providing comprehensive employee benefits in Singapore goes beyond meeting statutory requirements. As an employer, offering supplementary benefits not only boosts employee satisfaction but also helps attract and retain top talent.

Employee medical benefits in Singapore

Under Singapore law, employers must provide certain medical benefits for employees. These include entitlements under the Employment Act:

Sick leave: Employees are entitled to paid outpatient and hospitalisation sick leave, based on their length of service.
Maternity and paternity leave: Female employees can take up to 16 weeks of paid maternity leave, while eligible fathers can take two weeks of paid paternity leave.
Childcare leave: Parents with children under seven years old are entitled to six days of childcare leave annually.

In addition to statutory requirements, many employers enhance their employee benefits programs in Singapore by offering supplementary healthcare benefits. These often include medical insurance, dental care, and wellness programs. Such initiatives demonstrate a commitment to employee well-being and help reduce absenteeism and turnover.

Insurance benefits in Singapore

Employers in Singapore must also ensure their employees are covered by certain insurance policies, as required by law, including Work Injury Compensation Insurance. This mandatory insurance covers medical expenses, lost wages, and compensation for work-related injuries or illnesses. It applies to manual workers and non-manual workers earning up to $2,600 per month.

Many companies go beyond legal requirements by offering private health and life insurance policies as part of their employee benefits insurance package. These policies can cover hospitalisation, critical illnesses, and disability, providing financial security for employees and their families.

Offering comprehensive insurance benefits enhances your organisation’s reputation as an employer that values its workforce’s health and safety.

Other common supplementary benefits in Singapore

Aside from medical and insurance benefits, employers often provide additional perks to foster a supportive and engaging work environment. Some of the considered best employee benefits in Singapore include:

Flexible work arrangements: Allowing employees to work from home or offering flexible hours is increasingly common and valued.
Professional development opportunities: Subsidised training programs, workshops, and tuition reimbursement help employees grow professionally and feel invested in their careers.
Wellness initiatives: Corporate gym memberships, mental health resources, and wellness days can enhance overall employee satisfaction and productivity.
Enhanced leave policies: Offering additional leave, such as volunteer leave or sabbaticals, demonstrates a commitment to work-life balance.

Providing these benefits not only improves employee morale but also strengthens your employer brand, making your organisation a top choice for talent.

Compliant, seamless payroll and benefits in Singapore and beyond

Getting payroll and benefits right is not just a legal issue. Every country also has its own customs, norms, and expectations about employee compensation. And if your operations are not in line with your workers’ expectations, they may not stick around for long.

Thankfully, we know what we are doing. When you work with CXC to engage workers in Singapore, we will handle everything from tax withholding to employee bonuses on your behalf.

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FAQ's

1. How does payroll work in Singapore?

Payroll in Singapore involves calculating employee salaries, making the required statutory deductions, paying employees on time, and meeting reporting obligations set by the relevant government authorities.

Each payroll cycle in Singapore typically includes:

Calculating the employee’s basic salary Singapore and any variable pay, such as bonuses, overtime or allowances.

Deducting employee CPF contributions where applicable.

Calculating the employer’s CPF contributions.

Paying the Skills Development Levy (SDL).

Processing salary payments.

Issuing itemised payslips.

Maintaining payroll records.

Reporting employment income to the Inland Revenue Authority of Singapore (IRAS), where required.

Singapore does not have a general payroll tax. It also does not generally operate a broad pay-as-you-earn income-tax withholding system for ordinary monthly salary. However, this should not be interpreted as meaning that employers have no payroll-related tax obligations. . Employers in Singapore are responsible for meeting statutory obligations such as CPF contributions, SDL payments and tax reporting.

Employment-income information must be submitted electronically under IRAS’s Auto-Inclusion Scheme where the employer is already participating, has five or more employees, or has received a notice requiring electronic filing. AIS submissions are generally due by 1 March following the relevant calendar year. Employers outside AIS must generally provide the applicable Form IR8A and appendices to employees by 1 March.

Payroll can be processed weekly, fortnightly or monthly, although monthly payroll is the most common arrangement in Singapore. For employees covered by the Employment Act, salary must be paid at least once a month. It may be paid at shorter intervals if agreed.

Salary deductions may be made only were authorised by the Employment Act or another applicable law. Employers should not deduct business costs, penalties or other amounts merely because the employment contract purports to permit them.

In summary, running Singapore payroll involves paying wages, managing statutory contributions, reporting and maintaining payroll records throughout the employment relationship. The precise obligations depend on the employee’s role, salary, citizenship or permanent-resident status, work-pass category and the components of remuneration.

2. How do you set up payroll in Singapore?

Setting up payroll in Singapore starts with confirming that the employing entity is properly registered and authorised to employ the relevant workers and putting the systems in place to pay employees accurately and meet your statutory obligations.

Most employers in Singapore will need to:

Collect employee information and employment details.

Determine each employee’s basic salary Singapore and any additional pay components.

Set up Skills Development Levy (SDL) payments.

Establish a payroll schedule and issue itemised payslips.

Maintain employment and payroll records.

Prepare for annual tax reporting with IRAS.

If the business employs foreign workers, payroll should also reflect the employee’s work pass status and any employment requirements that apply. The employing entity should verify that the worker holds an appropriate and valid right to work before adding the individual to payroll. Payroll registration does not itself provide immigration authorisation.

Many businesses choose payroll software or outsource payroll to reduce manual administration and help ensure payroll calculations remain accurate. Employers should verify that the system supports Singapore CPF rates and ceilings, SDL, itemised payslips, IRAS reporting, local record retention and secure personal-data processing.

A well-configured payroll process helps employers pay employees correctly while meeting Singapore’s statutory reporting and record-keeping requirements.

3. When should companies outsource payroll in Singapore?

Many businesses outsource Singapore payroll when payroll becomes too time-consuming to manage internally or when they need local expertise to support compliance.

Payroll outsourcing may be worth considering if you:

Are hiring your first employee in Singapore.

Have a small HR or finance team.

Are expanding into Singapore from overseas.

Employ a growing workforce.

Need support with CPF, SDL and payroll reporting.

Want to reduce the risk of payroll errors.

A payroll provider manages the administrative side of payroll while the employer continues making decisions about salaries, bonuses and employee benefits.

Outsourcing payroll does not transfer the employer’s statutory accountability. The employer remains responsible for providing accurate and timely information, approving payroll, adequately funding payments and ensuring that employment decisions and salary deductions are lawful.

Some businesses also combine payroll outsourcing with Employer of Record services when they want to hire employees without establishing a local entity. Payroll outsourcing and EOR services are legally distinct: a payroll provider processes payroll for the employer, whereas an EOR becomes the contractual legal employer.

In summary, outsourcing payroll in Singapore allows businesses to spend less time on payroll administration while keeping payroll processes consistent as the business grows.

4. Can a foreign company run payroll without a local entity in Singapore?

A foreign company generally should not employ and run local Singapore payroll without first determining whether it must register a Singapore entity or branch and assessing the resulting employment, corporate, tax and permanent-establishment implications. The answer depends on the company’s activities and proposes operating model and should not be presented as an absolute “no”.

To process payroll directly, the employer is typically responsible for meeting Singapore’s employment and payroll obligations. These include paying employees, administering Central Provident Fund (CPF) contributions where applicable, paying the Skills Development Levy (SDL), maintaining payroll records, and meeting reporting requirements with the relevant authorities.

Businesses that do not have a Singapore entity often use an Employer of Record (EOR) instead. The Employer of Record becomes the legal employer and manages local payroll and employment compliance within the agreed scope of services.

An Employer of Record in Singapore typically manages:

Payroll processing.

CPF administration where applicable.

Skills Development Levy (SDL) payments.

Statutory payroll reporting.

Employment documentation.

Payroll records.

The client company continues to manage the employee’s day-to-day work, while the Employer of Record manages the legal employment and payroll responsibilities in Singapore.

For companies that want to hire employees before establishing a Singapore entity, an Employer of Record provides a compliant way to employ staff and manage Singapore payroll without setting up a local company first.

5. What are the payroll tax obligations for employers in Singapore?

Singapore does not impose a general payroll tax on employers. Instead, employers are responsible for making statutory contributions, keeping payroll records, and meeting reporting requirements under Singapore employment and tax laws.

Singapore also does not generally require income tax to be withheld from an employee’s ordinary monthly salary. However, tax-clearance withholding may apply when certain non-Singapore-citizen employees cease employment, leave Singapore for more than three months or commence an overseas posting.

Depending on the employee and employment arrangement, employers may need to:

Pay employer Central Provident Fund (CPF) contributions for eligible employees.

Deduct and remit employee CPF contributions.

Pay the Skills Development Levy (SDL).

Issue itemised payslips and maintain payroll and employment records.

Report employee income to the Inland Revenue Authority of Singapore (IRAS), including through the Auto Inclusion Scheme (AIS) where applicable.

AIS participation is mandatory for employers that meet the statutory threshold, currently five or more employees, or receive a notice from IRAS requiring electronic filing. Employment-income information is generally due by 1 March following the relevant calendar year.

Employers in Singapore must also pay employees according to the agreed employment terms and within the salary payment deadlines set out in the Employment Act.

The obligations that apply will depend on factors such as the employee’s citizenship or residency status, salary, and whether CPF contributions are required.

Although there is no payroll tax in Singapore, employers are still responsible for meeting statutory payroll obligations such as CPF contributions, SDL payments, payroll reporting, and record keeping.

6. How much does payroll outsourcing cost in Singapore?

The cost of payroll outsourcing in Singapore depends on the size of your workforce, how your employees are paid, and the services included in the payroll package.

Most providers charge either a monthly fee or a fee for each employee on payroll. The total cost can increase if your payroll includes variable pay such as bonuses, commissions or overtime, or if you need additional support with statutory reporting, leave administration or year-end payroll reporting.

Some providers offer payroll processing as a standalone service, while others include related services such as CPF administration, Skills Development Levy (SDL) payments, IRAS reporting and employee self-service portals. Employer of Record (EOR) services in Singapore are typically priced separately because they include legal employment and compliance responsibilities in addition to payroll.

Rather than comparing providers on price alone, look at what is included in the service. A lower monthly fee may not cover statutory submissions, payroll reporting, onboarding new employees or year-end filings, which can increase the overall cost over time.

In summary, there is no fixed cost for payroll outsourcing in Singapore. The right solution depends on your workforce, payroll requirements and the level of support your business needs.

7. What statutory employee benefits are required in Singapore?

The statutory employee benefits in Singapore include annual leave, paid sick leave, hospitalisation leave, paid public holidays, maternity leave, paternity leave, childcare leave and Central Provident Fund (CPF) contributions for eligible employees.

Other statutory entitlements may include shared parental leave, adoption leave, unpaid infant-care leave, extended childcare leave, National Service leave and work-injury compensation, depending on the employee’s circumstances.

Most of these benefits are set out under the Employment Act, while others are governed by separate legislation. The benefits an employee receives will depend on factors such as their length of service, employment status and whether they meet the eligibility requirements for each entitlement.

The table below summarises the main statutory benefits in Singapore.

Statutory benefit	Minimum entitlement in Singapore
Annual leave	Employees covered by the Employment Act become entitled to paid annual leave after three months of service. Entitlement is seven days in the first year and increases by one day for each additional year of service, up to 14 days from the eighth year. Leave is prorated for an incomplete year of service.
Paid sick leave	Up to 14 days of outpatient sick leave and 60 days of hospitalisation leave (inclusive of the 14 outpatient days) each year, provided the employee has worked for at least three months and meets the eligibility requirements. Entitlement is prorated between three and six months of service, with the full entitlement applying after six months. The employee must satisfy the medical-certification and notification requirements.
Paid public holidays	11 gazetted public holidays each year. Employees required to work on a public holiday must receive a replacement day off or additional pay, depending on the arrangement.
Maternity leave	Up to 16 weeks of paid maternity leave for eligible employees under the Child Development Co-Savings Act (CDCA). Employees who do not qualify under the CDCA may be entitled to 12 weeks of maternity leave under the Employment Act.
Paternity leave	Four weeks of paid Government-Paid Paternity Leave for eligible fathers.
Shared parental leave	Eligible parents may share 10 weeks of Government-Paid Shared Parental Leave for children born or adopted from 1 April 2026. Six weeks applies for qualifying children born or adopted between 1 April 2025 and 31 March 2026. The leave must generally be taken within 12 months of birth and is subject to eligibility and allocation rules.
Childcare leave	Eligible parents are entitled to 6 days of paid childcare leave each year if the child is under seven years old. Parents of children aged 7 to 12 are generally entitled to 2 days of extended childcare leave each year.

Many employers in Singapore also provide additional benefits such as private medical insurance, wellness programs, flexible work arrangements and performance bonuses. These are optional unless they form part of the employment contract or company policy.

Once a discretionary benefit becomes an agreed contractual entitlement or is incorporated into the contract, the employer may not be able to withdraw or reduce it unilaterally. Employers should distinguish clearly between contractual benefits and discretionary policies.

In summary, the statutory employee benefits Singapore employers must provide are set by law. Many businesses choose to offer additional benefits to remain competitive when hiring and retaining employees.

8. Does Singapore have a minimum wage?

No. Singapore does not have a national minimum wage that applies to all employees.

Instead, Singapore uses the Progressive Wage Model (PWM), which sets minimum wage requirements for workers in selected sectors and occupations. Employers in these sectors must pay at least the minimum wages prescribed under the relevant PWM requirements.

Sectoral and Occupational Progressive Wage requirements cover specified roles and are updated periodically. Employers must identify the employee’s actual duties and applicable job level rather than relying only on the job title.

For employees outside the Progressive Wage Model, salary is generally agreed between the employer and employee. The agreed salary should reflect the employee’s role, experience, skills and market conditions.

However, businesses employing foreign workers must also comply with the Local Qualifying Salary (LQS) requirements for their local workforce. As of July 2026, the LQS is:

SGD 1,800 in gross monthly wages for full-time local employees working 35–44 hours per week; and

SGD 10.50 per hour in gross wages for part-time local employees working fewer than 35 hours per week.

Different calculations apply to full-time local employees working more than 44 hours per week. The number of local employees paid at least the LQS also affects the employer’s foreign-worker quota entitlement.

Employers must also ensure salaries comply with the Employment Act and any applicable employment agreements. Employment Pass and S Pass qualifying salaries are immigration eligibility requirements and should not be described as a general minimum wage for all employees.

To summarise, there is no universal minimum wage Singapore employers must follow. However, mandatory wage floors apply under the relevant Sectoral and Occupational Progressive Wages, and LQS requirements apply to local employees of businesses that employ foreign workers.

9. What is the Progressive Wage Model in Singapore and which sectors does it apply to?

The Progressive Wage Model (PWM) sets minimum wage requirements for workers in selected sectors and occupations in Singapore. Singapore does not have a universal national minimum wage. Instead, the PWM applies to Singapore citizens and permanent residents working in specified sectors and occupations, subject to the applicable coverage requirements.

The Progressive Wage Model combines minimum wage requirements with skills and training standards. Employers covered by the scheme must pay at least the prescribed wages for eligible employees and ensure they meet the applicable training requirements. The framework is administered through sectoral regulations and supported by agencies such as the Ministry of Manpower (MOM) and Workforce Singapore (WSG).

PWM requirements are not limited to base wage levels. Depending on the relevant scheme, employers may need to comply with job classifications, wage progression, training requirements, working-hour definitions and overtime calculations.

The table below summarises the sectors and occupations currently covered by the Progressive Wage Model.

Sector or occupation	Examples of covered workers
Cleaning	Cleaners, supervisors and cleaning team leaders
Security	Security officers, senior security officers, supervisors and security executives
Landscape maintenance	Landscape maintenance workers, gardeners, supervisors and managers
Lift and escalator maintenance	Lift technicians, escalator technicians and maintenance specialists
Retail	Retail assistants, cashiers, supervisors and retail managers performing covered roles
Food services	Service crew, kitchen assistants, captains, supervisors and managers performing covered roles
Waste management	Waste collection and materials recovery workers, drivers and supervisors
Administrative support	Administrative assistants and clerical support roles covered under the Occupational Progressive Wage Model
Drivers	Drivers covered under the Occupational Progressive Wage Model, including eligible goods and service vehicle drivers

The exact job titles and descriptions differ between the individual PWM and OPW frameworks. Employers should assess the employee’s actual duties and applicable job level rather than relying solely on the title used in the employment contract. Wage schedules also differ by sector and effective date.

The Progressive Wage Model does not apply to every employer or employee in Singapore. Businesses outside the covered sectors and occupations are generally free to agree on salaries with employees, provided they continue to comply with the Employment Act and other applicable employment laws.

The Government reviews the Progressive Wage Model periodically, and wage levels and coverage may change. Employers should check the latest MOM requirements to confirm whether the scheme applies to their workforce.

International businesses should not assume that the PWM is irrelevant merely because they use an EOR or employ office-based workers. Occupational Progressive Wages may apply to covered administrator or driver roles, and the EOR may also be subject to LQS requirements because it employs foreign workers. Applicability must be assessed for each role.However, employers hiring into covered sectors or occupations must still comply with the applicable PWM wage and training requirements. CXC helps businesses determine whether the framework applies and ensures payroll and employment arrangements align with Singapore’s local requirements.

10. Why choose CXC for payroll services in Singapore?

CXC provides payroll services in Singapore that combine payroll processing, local compliance expertise and Employer of Record (EOR) support, which allows businesses to manage payroll through a single provider as they hire and grow.

When hiring employees in Singapore, employers also need to manage CPF contributions, Skills Development Levy (SDL) payments, statutory reporting, payroll records and changing employment requirements. CXC manages these day-to-day payroll responsibilities while helping businesses stay aligned with Singapore employment and payroll regulations.

Our Singapore payroll services include:

Payroll processing and salary payments.

Itemised payslips and payroll record management.

CPF calculations and submissions.

Skills Development Levy (SDL) administration.

IRAS reporting and year-end payroll activities.

Local payroll compliance support.

For companies expanding into Singapore, CXC can also act as the legal employer through our Employer of Record (EOR) solution. We employ workers on your behalf, manage employment contracts, payroll, statutory contributions and ongoing employment compliance, while your business continues to direct the employee’s day-to-day work. This allows businesses to hire in Singapore without first establishing a local entity.

With more than 30 years of experience supporting global workforces across more than 100 countries, CXC helps businesses manage payroll, employment and workforce compliance through a single partner. Whether you’re hiring one employee or building a regional team, our local specialists work alongside your HR and finance teams to help keep payroll accurate, compliant and delivered on time.

Compliantly hire workers anywhere with CXC

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