Partner with Lerio to keep employment in Singapore legally sound — contracts, payroll and statutory benefits handled against the live rule set.
CurrencyPayroll
All compensation is paid in SGD (S$). Cross-border funding is converted at the daily rate on the pay date.
Working hoursSchedule
The standard week is 40 hours / week. Hours beyond the statutory limit are treated as overtime and typically paid at a premium.
Paid leaveTime off
Statutory time off is 11 holidays / year, in addition to nationally observed public holidays.
Payment frequencyCadence
The most common payment frequency is monthly.
By law, employees must be paid at least once a month.
Tax yearCalendar
The Singapore tax year runs Jan – Dec. Year-end filings are prepared automatically.
Every figure below is modelled, not memorised — and traceable to its source via the calculator on the right.
Employee taxes
withheld from grossIncome Tax Rates
withheld from grossPersonal Income Tax
Taxable Annual Income (SGD)
Tax Rate (%)
0 - 20,000
0
20,001 - 30,000
2
30,001 - 40,000
3.5
40,001 - 80,000
7
80,001 - 120,000
11.5
120,001 - 160,000
15
160,001 - 200,000
18
200,001 - 240,000
19
240,001 - 280,000
19.5
280,001 - 320,000
20
320,001 - 500,000
22
500,001 - 1,000,000
23
Above 1,000,000
24
Employer taxes
on top of grossEmployer Tax
on top of grossSocial Security and Training Contributions
Contribution Type
Rate
Ceiling
Central Provident Fund (CPF)
17%
SGD 7,400 monthly (SGD 102,000 annually
Skills Development Levy (SDL)
0.25%
SGD 11.25 monthly (wages > SGD 4,500)
▲
Rates are indicative and depend on individual circumstances. Run a salary through the calculator for a full breakdown, or ask the compliance agent for a citable figure.
Hiring in Singapore is modelled by Lerio; reach out to compliance for the current Employer-of-Record path.
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Assuming the role of the accredited employer, an Employer of Record is entrusted with ensuring adherence to all legal prerequisites associated with employment in Singapore. This encompasses responsibilities like payroll administration, tax adherence, and the issuance of employment contracts in alignment with labor guidelines.
What Lerio handles
✓
Compliant local contract
Drafted to Singapore labour law, in English and English, with the statutory clauses pre-filled.
✓
Onboarding & payroll setup
Tax registration, social-security enrolment and the first pay cycle, configured in SGD.
✓
Ongoing compliance
Document expiries, minimum-wage changes and Asia regulatory updates watched continuously.
✓
Statutory benefits
Leave, public holidays and mandatory contributions administered automatically.
Typical timeline
via EORDay 0
Offer accepted. Candidate details enter Lerio; the contract drafts itself from the Singapore template.
Day 1–3
Contract signed. Local registrations and benefit enrolment begin in parallel.
Day 3–7
Ready to work. Equipment, access and the first payroll run are scheduled.
Monthly
Steady state. Payroll, filings and compliance run on autopilot with a human approval gate.
▲
Not yet live for EOR. Lerio models Singapore, but direct hiring may need setup — the compliance agent can confirm the path.
Statutory benefits in Singapore, plus the supplemental coverage teams usually add.
Mandatory
✓
Health insurance
✓
Pension
✓
Extended health care
Commonly added
optional✓
Private health & dental
Top-up plans on local carriers, deducted and reported through payroll.
✓
Equity & allowances
Stock, stipends and remote-work allowances modelled into SGD comp.
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Lerio benchmarks each package against live Asia data — open the comp agent to see where an offer lands.

