Hiring in Singapore: who can employ, what it costs, which pass
EREditorial team · Updated 14 Oct 202611 min read20 providers compared across EOR, COR and global payroll16 sources
SGD 6,349 employer cost a month before the EOR fee, SGD 65,000 salaryNot all-in: what it leaves out is under the cost table.
≈17% CPF and skills levy for a citizen or PR aged 55 or under
7 days paid annual leave in the first year of serviceFirst year of service; rises by one day a year to 14 days from the 8th year. Eligible after 3 months of service.
20 Employer of Record providers covering Singapore
In Singapore the person's status picks the route: a citizen or PR can be employed by your own company or an EOR, while a foreigner needing a work pass gets it through a Singapore-based employer. For a citizen or PR, contributions add ≈17%.
Short answer
A foreigner who is not a PR needs a work pass from a Singapore-based employer, which an EOR may not obtain for an overseas company.
A SGD 65,000 citizen or PR hire aged 55 or under costs SGD 6,349 a month with CPF and the skills levy, before any EOR fee.
A self-employed person on a contract for service gets no CPF from you, as long as the real relationship is not employment.
Nobody: a contract for service with a self-employed person
When the contract is signed
On the contract's own terms
Status follows the actual working relationship, whatever the contract is called.
Which route fits in Singapore depends first on who the person is. A citizen or permanent resident can be employed by your own company or by an Employer of Record: the Ministry of Manpower (MOM) treats a worker with a contract of service with an EOR as an employee with Employment Act entitlements.[1] A foreign national who is not a PR needs an Employment Pass or S Pass from a Singapore-based employer,[2][3] and an EOR that applies for one so the person can work for an overseas company commits an offence.[4] A self-employed person on a contract for service is the third route; whether that label holds turns on the actual relationship,[5] as the contractors page explains.
What one hire costs
Monthly cost of an employee on SGD 65,000 a year: the cost before the EOR fee.
Assumes: Singapore citizen or PR aged 55 or under; foreign employees on work passes pay no CPF.
Cost before the EOR fee, a monthSGD 6,349
Gross salarySGD 5,41785%
Employer contributionsSGD 93215%
Percentages are shares of the total, not of salary.
Plus the EOR fee, not in this total. Published fees per employee: US$99 to US$699 a month (17 providers, USD); €299 a month (one provider, EUR). We add a fee to the total only when at least 3 providers publish one in SGD, and we do not convert currencies.
CPF is due only for Singapore citizens and permanent residents (reduced rates in the first two years of PR status; lower employer rates above age 55). The CPF cap is the monthly Ordinary Wage ceiling of $8,000 times 12, which assumes the whole salary is Ordinary Wage; Additional Wages (bonuses) add contributions only up to the $102,000 annual ceiling. The SDL cap is $4,500 a month times 12 (the levy is $11.25 a month at most) and applies to foreign employees too; its $2 minimum for wages under $800 is not modelled.
Salary and pay
13th-month salary
Not required by law[9]Payment depends on the employment contract or collective agreement.
Pay frequency
Monthly[10]Salary at least once a month, within 7 days after the end of the salary period.
Working time and leave
Statutory paid leave
7 days[11]First year of service; rises by one day a year to 14 days from the 8th year. Eligible after 3 months of service.
Public holidays
11 days[12]Paid public holidays a year under the Employment Act.
Sick pay
After 6 months of service: 14 days of paid outpatient sick leave a year and 60 days of paid hospitalisation leave (the 14 days included); entitled after 3 months of service.[13]
Parental leave
Government-Paid Maternity Leave is 16 weeks where the child is a Singapore citizen and the mother has worked at least 3 months; otherwise Employment Act maternity leave is 12 weeks, the last 4 unpaid.[14]
Income tax
Top income tax rate
24%[15]Residents pay progressive rates from 0% on the first $20,000 to 24% above $1,000,000 (YA 2024 onwards). Non-residents pay 15% flat or the resident rates on employment income, whichever is higher.
Foreign professionals, managers and executives employed by a Singapore-based employer; minimum qualifying salary S$5,600 a month (S$6,200 in financial services), rising with age, and 40 points in COMPASS. From 1 Jan 2027 for new applications: S$6,000 (S$6,600).
Mid-skilled foreign staff employed by a Singapore-based employer; minimum fixed monthly salary S$3,300 (S$3,800 in financial services). From 1 Jan 2027 for new applications: S$3,600 (S$4,000).
Registering as an employer
One step before the first payroll; what it involves and its source are on the payroll page.
CPF Ordinary Wage ceiling reaches $8,000 a month (after $6,300 from Sep 2023, $6,800 in 2024, $7,400 in 2025); the $102,000 annual ceiling is unchanged.[7]
Employment Pass minimum qualifying salary rises from $5,600 to $6,000 for new applications (renewals of passes expiring from 1 Jan 2028); S Pass from $3,300 to $3,600.[2][3]
CPF employer rate for employees above 55 to 60 rises from 16% to 16.5%; the rate for those 55 and below stays at 17%.[16][6]
Who can employ for you in Singapore
All 20 EOR providers we track that cover Singapore, ranked by our EOR score. How we score
Charges no setup or offboarding fee on its US$399 monthly EOR price.
7.8Our score 7.8 of 10Limited dataOur EOR score
EOR price from
US$399per employee a month
EOR countries185 claimed, 157 documented
ServicesEOR · Contractors · Payroll
Best for
Startups, growing companies and enterprises, the three segments Pebl writes a page for
Not for
Buyers who need a Contractor of Record: we list Pebl for contractor management, not COR
Top pro
Own SOC 2 Type 2 report and ISO/IEC 27001:2022 certificate, both on Pebl's security page
Top con
No live support channel named: Pebl lists its Alfie AI assistant, in-house experts and a Help Center; its pages say 24/7 support and do not say who answers
Companies from startups to enterprises, going by Multiplier's segment pages
Not for
Buyers who need the deposit amount before signing: Multiplier calculates it per contract
Top pro
Own SOC 2 (Type I and II), SOC 3 and ISO 27001:2022 on its security page; the AWS certifications listed there are kept apart as the host's
Top con
The "from" prices assume an annual contract. Monthly EOR costs $499 on Core and $559 on Growth, about 11% of countries are priced differently, and compliance-mandated add-ons come on top of EOR and COR
Holds one month's salary per employee as a refundable deposit.
7.4Our score 7.4 of 10Our EOR score
EOR price from
US$399per employee a month
EOR countries180 claimed, 157 documented
Onboarding2–5 days
Deposit1 month
Minimum termNone
ServicesEOR · Contractors · Payroll
Best for
Companies from startups to enterprises: Playroll has pages for each, and its case studies include startups under 100 staff and mid-market firms of 100 to 1,000
Not for
Contractors who want to be paid other than through Payoneer, the only payout route Playroll uses
Top pro
Its own country pages document EOR hiring in 151 countries + 6 territories, against a claim of 180+
Top con
A refundable deposit of one month's salary per EOR employee; the unused part comes back within two months of the last working day, or once claims are settled if that is later
Enterprise teams and small and growing businesses (SMEs), in RemotePass's own words
Not for
Buyers who must review EOR contract terms up front: no EOR agreement is public
Top pro
EOR from $349 per employee a month with tax included; 13 of 20 other EOR prices in dollars start higher
Top con
No EOR agreement is public: the Terms say EOR runs under a separate Consultant Agreement "available on the Site", which we did not find. The public legal documents are the Terms, the Privacy Policy and the Acceptable Use Policy
Prices EOR in Singapore from US$599 per employee a month.
6.6Our score 6.6 of 10Our EOR score
EOR price in Singapore from
US$599per employee a month
Entity in Singapore
Own entity
EOR countries180 claimed, 151 documented
Minimum termNone
ServicesEOR · Contractors
Best for
A first hire in one new country or a team spread over many, at a startup, mid-market firm or enterprise (G-P has a page for each)
Not for
Buyers who rank EOR providers mostly by the monthly fee
Top pro
G-P claims EOR in 180+ countries; its Globalpedia country guides document 148 countries + 3 territories one by one
Top con
EOR from $599 per employee a month; 15 of 20 other EOR prices in US dollars that we compare start lower; volume discounts are offered but not quantified
Startups, scaling companies and enterprises, the three groups Native Teams writes for
Not for
Buyers who want to read the EOR or COR agreement before talking to sales: the terms of service are the only contract text online
Top pro
EOR from $99 per employee a month, below all 20 other per-employee EOR prices in USD we compare
Top con
The terms of service are the only contract text online. The EOR and COR agreements are not published, and the terms say a separate signed contract takes precedence
Small businesses, including teams under 10 employees, startups and enterprises: the segments Rippling has pages for
Not for
Buyers who want to compare an EOR price before a sales call
Top pro
Contractor onboarding in 185+ countries and payments in 50+ local currencies, per its contractor page; 160 countries + 2 territories are documented here
Top con
No price for EOR, contractor management or global payroll: the pricing page asks for a custom quote
The US$599 a month is a platform fee; local employer services, FX and benefits are billed on top.
5.8Our score 5.8 of 10Our EOR score
EOR price from
US$599per employee a month
EOR countries160 claimed, 146 documented
ServicesEOR · AOR
Best for
Enterprise-level companies, the audience Atlas's enterprise page names
Not for
Buyers who need a Contractor of Record: under Atlas's AOR the contract stays between the client and each contractor
Top pro
EOR in 141 countries + 5 territories documented here, against a claim of 160+ with wholly owned entities
Top con
At $599 per employee monthly, the EOR price is above 15 of the 20 other USD EOR prices we compare and equal to 4; local employer services, FX and benefits premiums are billed on top
The first Contractor of Record providers from the contractors page, which also covers the employee test, tax and how to pay.
The first 3 of 13 COR providers we score: those working in Singapore first, each by our COR score. Working in Singapore: 9 (1 by their COR coverage list, the rest inferred from their EOR coverage). How we score
The first global payroll providers from the payroll page, which also covers set-up, registrations and filings.
The first 3 of 14 global payroll providers we score: those working in Singapore first, each by our global payroll score. Working in Singapore: 11 (3 by their global payroll coverage list, the rest inferred from their EOR coverage). How we score
Enterprise teams and small and growing businesses (SMEs), in RemotePass's own words
Not for
Buyers who must review EOR contract terms up front: no EOR agreement is public
Top pro
EOR from $349 per employee a month with tax included; 13 of 20 other EOR prices in dollars start higher
Top con
No EOR agreement is public: the Terms say EOR runs under a separate Consultant Agreement "available on the Site", which we did not find. The public legal documents are the Terms, the Privacy Policy and the Acceptable Use Policy
No. CPF is payable only for Singapore citizens and permanent residents. The Skills Development Levy is still due for a foreign employee working in Singapore.
Is the 13th-month bonus (AWS) mandatory in Singapore?
No. The Annual Wage Supplement is not compulsory. Whether it is paid depends on the employment contract or a collective agreement.
What salary does a Singapore Employment Pass require?
At least S$5,600 a month (S$6,200 in financial services), rising with age, and 40 points under COMPASS. For new applications from 1 January 2027 the floor becomes S$6,000 (S$6,600).
How many public holidays does Singapore have?
11 paid public holidays a year under the Employment Act.
