Singapore Compliance
What Singapore Law Requires of an Employer
The obligations a Singapore employer actually carries, and what HRMZY does about each. Every statutory figure links to CPF Board, MOM, IRAS or the Employment Act.
CPF rates from 1 January 2026
Rates step by age band, from 37% combined for employees aged 55 and below down to 12.5% above 70. HRMZY’s payroll engine is configured with the band that applies to each employee and holds date of birth, so the band follows the employee rather than being maintained by hand. CPF Board
Ordinary Wage ceiling, $8,000
The OW ceiling rose to $8,000 a month on 1 January 2026, the last of four steps from $6,000. A ceiling left at last year’s figure understates every contribution. HRMZY takes the ceiling as a configured limit so it is changed in one place. CPF Board — OW ceiling
Graduated rates for new PRs
First- and second-year Singapore Permanent Residents contribute at graduated rates, not full rates. Applying full rates to a first-year PR overstates the deduction. HRMZY holds PR status and start year on the employee record so the right table applies. CPF Board — SPR rates
CPF due by the 14th
Contributions are due at the end of the month and late payment interest runs from the 15th. HRMZY keeps the contribution schedule with the pay run it belongs to. CPF Board
Itemised payslips are compulsory
Employers must give every covered employee an itemised payslip with prescribed items. HRMZY generates payslips from the pay run itself, so the figures on the slip and in the run cannot diverge. MOM — itemised payslips
Annual leave by service year
Paid annual leave starts at seven days and rises by one a year to fourteen. HRMZY moves employees up the scale on their service anniversary rather than holding one company-wide figure. Employment Act, s. 88A
Paid sick and hospitalisation leave
Outpatient sick leave and the longer hospitalisation entitlement are separate, and both depend on service length. HRMZY tracks the two balances apart, which is what the Act requires. Employment Act, s. 89
16 weeks maternity, 4 weeks paternity
Government-Paid Maternity Leave runs to 16 weeks and Government-Paid Paternity Leave to four. HRMZY tracks both against the statutory entitlement and the eligibility conditions attached to them. MOM — maternity leave
11 gazetted public holidays
Eleven public holidays are gazetted each year. HRMZY holds the holiday calendar per location and applies it to rosters and leave requests. MOM — public holidays
Auto-Inclusion Scheme deadline
Employment income records must reach IRAS by 1 March each year under the Auto-Inclusion Scheme. HRMZY holds per-employee annual pay in one record so the submission is not rebuilt from separate workings. IRAS — AIS
Skills Development Levy
Employers pay SDL on the wages of every employee. HRMZY produces the wage base the levy is calculated from. MOM / SSG — SDL
Compliance Assistant covers Singapore
HRMZY’s Compliance Assistant reads statute text you give it and drafts baseline configuration for review — an administrator accepts or rejects each proposal. Singapore is one of the 59 countries it supports.