Employer of record in Singapore: cost and rules (2026)

Employing someone in Singapore (citizen or permanent resident) costs the employer about 17.2% on top of gross salary in statutory contributions, plus an EOR fee of $199 to $699 per month at providers that publish prices ("from" prices). Example: a gross salary of SGD 7,000 per month costs SGD 8,201 per month (about $6,376) before any EOR fee.

Rates checked: 2026-11-14. For Singapore citizens and permanent residents the employer pays Central Provident Fund (CPF) contributions on pay up to a monthly ceiling, plus a small Skills Development Levy. Foreign employees on an Employment Pass have no CPF, so their employer cost is much lower. There is no statutory 13th salary and no general minimum wage. Estimates only, not advice: see the note at the bottom of the page.

Employer contributions in Singapore

Employer contribution	Rate	Base and limits	Source
Employer CPF contribution (citizens and permanent residents)	17%	gross pay; capped at SGD 8,000/month This applies only to Singapore citizens and permanent residents (for permanent residents, the full rate applies from the third year). The rate is for employees aged 55 and under earning over SGD 750 a month. Contributions are charged on ordinary wages up to SGD 8,000 a month in 2026. Employees on an Employment Pass or other foreign work passes are not covered by CPF, so this cost is zero for them. From 1 January 2027 CPF rates rise only for employees aged above 55 to 65; the rate for employees aged 55 and under stays the same.	CPF Board, how much CPF contributions to pay, and OW ceiling page
Skills Development Levy (SDL)	0.25%	gross pay; minimum base SGD 800/month; capped at SGD 4,500/month The levy is 0.25% of monthly wages, with a minimum of SGD 2 per employee (for pay under SGD 800) and a maximum of SGD 11.25 per employee (for pay above SGD 4,500). It applies to all employees working in Singapore, including foreign employees on an Employment Pass.	CPF Board, Skills Development Levy

Worked example: SGD 7,000 gross per month

Item	Base (SGD)	Per month (SGD)
Employer CPF contribution (citizens and permanent residents)	7,000	1,190
Skills Development Levy (SDL)	4,500	11
Gross salary		7,000
Total employer cost (mandatory items)		8,201

Contractor, EOR or own entity in Singapore

Option	Per month	Per month (USD)	Per year	Notes
Contractor	SGD 7,006 to SGD 7,063	$5,447 to $5,491	SGD 84,077 to SGD 84,756	No employer contributions. Misclassification risk. Includes the contractor-management fee range (management plans only).
Employer of record	SGD 8,457 to SGD 9,100	$6,575 to $7,075	SGD 101,487 to SGD 109,204	Salary + statutory costs + EOR fee range.
Own legal entity	SGD 8,201	$6,376	SGD 98,415	Salary + statutory costs. Setup, accounting and legal costs are not estimated.

Contractor

Whether someone is an employee or a self-employed contractor depends on the real working relationship, not on the label in the contract. Factors include whether the company must provide work, whether the person must accept it and do it personally, who provides the tools, and how closely the person follows company procedures. A genuine contractor is not covered by the Employment Act and the company does not pay CPF for them. Source: MOM, Press reply on contract of service (2019)

Own entity

A local private company is registered with ACRA through Bizfile. The government fee is SGD 315 (SGD 15 name application and SGD 300 registration). Every local company must have at least one director who is ordinarily resident in Singapore. Many foreign founders use a nominee director or a corporate service provider for this. Source: ACRA, Choosing a business structure

Leave, notice, probation and termination

Annual leave: 7 days. Paid annual leave under the Employment Act is 7 days in the first year of service, rising by one day each year to 14 days from the eighth year. Employees are entitled once they have worked at least 3 months, and leave is pro-rated in the first year. Contracts often give more.

Public holidays: 11. In 2026 there are 10 holidays, with Chinese New Year counted as 2 days. Where a holiday falls on a Sunday, the next Monday is a holiday only for staff whose rest day is that Sunday. Source: MOM, annual leave entitlement and public holidays

Notice

If the contract is silent on notice, the default is 1 day for service under 26 weeks, 1 week for 26 weeks to under 2 years, 2 weeks for 2 to under 5 years, and 4 weeks for 5 years or more. Contracts usually set their own periods, and the contract period applies if it is stated. Source: MOM, Termination with notice

Probation

The law does not fix a probation length; it is set in the employment contract. Notice during probation is the same as after confirmation unless the contract states a different notice period for probation. Source: MOM, Notice period during probation and after confirmation

Termination

There is no statutory severance pay. Employees with at least 2 years of service who are retrenched (made redundant) are eligible for a retrenchment benefit. The law does not fix the amount, but the Ministry of Manpower strongly encourages employers to follow its tripartite retrenchment guidelines. Employees with under 2 years of service may be given an ex-gratia payment at the employer's discretion. Source: MOM, Retrenchment benefit for under 2 years of service

What the calculator simplifies

We model a Singapore citizen or permanent resident aged 55 or under. A foreign employee on an Employment Pass has no CPF, so the real employer cost is only salary plus the Skills Development Levy.
The CPF rate of 17% is for pay above SGD 750 a month. Reduced rates apply for pay between SGD 500 and SGD 750 and for older employees; these are not modelled.
New permanent residents pay lower graduated CPF rates in their first two years; not modelled.
CPF on bonuses and other additional wages (subject to an annual ceiling) is not included; only ordinary monthly pay is modelled.
The Foreign Worker Levy applies to work permit and S Pass holders, not to Employment Pass holders, and is not included.
Employment Pass holders must meet a minimum monthly salary. In 2026 it starts at SGD 5,600 (SGD 6,200 in financial services) for age 23 and under and rises with age to SGD 10,700 (SGD 11,800 in financial services) at 45 and over. For new applications from January 2027 it rises to SGD 6,000 and up to SGD 11,500 (financial services SGD 6,600 to SGD 12,700). Source: MOM, Employment Pass eligibility.
Singapore has no general minimum wage, so no minimum wage amount is shown.

EOR provider prices

Provider	EOR price (USD)	Contractor price (USD)	Billing and deposit	Source and checked
Skuad	from $199 Starting price	from $19 Contractor management from $19; agent of record from $99	Not published Deposit: Not published	price page 2026-11-13
Multiplier	from $459 On annual contracts; $499 on monthly. Add-ons and setup fee may apply	from $400 (contractor of record) Contractor of record from $400 per contractor per month	Annual or monthly contracts (annual about 8% cheaper) Deposit: Not published	price page 2026-11-13
Papaya Global	from $499 Starting price per employee per month	from $5 Contractor solution from $5; contractor of record from $199	Not published Deposit: Not published	price page 2026-11-13
RemotePeople	from $499 EOR Global from $499; a cheaper 'Select' plan from $199 has conditions on country and salary	from $29 Contractor management $29 (the page says per payout in one place and per contractor per month in another)	Not published Deposit: Not published	price page 2026-11-13
Deel	from $599 Starting price	from $49 Contractor plan from $49; contractor of record from $325	Not published Deposit: Not published	price page 2026-11-13
G-P (Globalization Partners)	from $599 Starting price	from $39 From $39 per contractor, charged only in months with a paid invoice	Not published Deposit: Not published	price page 2026-11-13
Remote	from $599 Starting price on annual contracts	from $29 Contractor management $29; Plus (with misclassification protection) $99; contractor of record $325	Annual contracts for EOR Deposit: No setup or onboarding fee and no standard deposit; a refundable reserve may be required in some cases (amount confirmed at onboarding)	price page 2026-11-14
Oyster	from $699 List price; annual billing discount exists (amount not published)	from $29 Global contractors $29 per contractor per month, 30-day free trial	Monthly or annual Deposit: No setup, onboarding or offboarding fee; refundable deposit for EOR employees (amount not published)	price page 2026-11-14
Rippling	Price on request (custom quote)	Price on request	Not published Deposit: Not published	price page 2026-11-13

Prices are "from" (starting) prices as shown on each provider's own page, usually per employee per month. What you pay can be higher and depends on country, headcount and contract length. Sorted by price, lowest first; providers that publish no price come last.

Affiliate disclosure: we may join providers' affiliate programmes, so links may become affiliate links. Right now the site has no affiliate links. Order is by published price; ties are listed alphabetically. Read the disclosure.

Calculator for Singapore

FAQ

How much does it cost to employ someone in Singapore (citizen or permanent resident)?

On top of gross salary, statutory contributions and mandatory accruals add about 17.2% at a gross salary of SGD 7,000 per month. That is a total of SGD 8,201 per month before any EOR fee.

How much does an employer of record cost in Singapore?

Providers that publish a price list charge $199 to $699 per month for EOR plans ("from" prices, checked 2026-11-14). This is on top of salary and the statutory employer costs above. Source

How much paid leave do employees get in Singapore?

Annual leave is 7 days, plus 11 public holidays. Paid annual leave under the Employment Act is 7 days in the first year of service, rising by one day each year to 14 days from the eighth year. Source

What is the notice period in Singapore?

Is there a probation period in Singapore?

What are the rules on ending employment in Singapore?

Sources

Rates checked: 2026-11-14.