Working with self-employed contractors in Singapore
EREditorial team · Updated 14 Oct 20268 min read40 providers compared17 sources
13 Contractor of Record providers in our list
24% top resident income tax rate, also applied to a contractor's business income
20 EOR providers if the work turns into a job
A self-employed person in Singapore works under a contract for service, outside the Employment Act and with no CPF from you. That holds only while the actual working relationship is not employment, whatever the contract is called.
Short answer
Employee or self-employed turns on the actual relationship; for tax, IRAS weighs six factors, from financial risk to who supplies the tools.
A self-employed person has no Employment Act or work injury cover, and the company pays no CPF for them.
Copyright in commissioned work stays with the contractor unless both sides agree in writing that you will own it.
If the role has to become a job, an EOR can employ the person, but MOM bars EOR work passes for overseas companies.
On this page
Where the employee line runs in Singapore
Singapore separates a contract of service, which makes the person an employee, from a contract for service, under which a self-employed person (SEP) works with no employer-employee relationship. The Ministry of Manpower (MOM) puts the deciding point plainly: which of the two applies depends on the actual relationship between the person and the company.[1]
The Inland Revenue Authority of Singapore (IRAS) spells out what it weighs for tax: who carries the financial risk, whether the person draws a regular wage or a fee per job, who sets the method, the hours and the place of work, whether they can serve other clients at the same time, who supplies the tools, and whether employee benefits are given.[2] A fixed monthly payment, set working hours and equipment you hand over each sit on the employee side of that list. The full test and who decides are in the test block.
If the relationship is employment in fact, the person is an employee under the CPF Act, and CPF is owed for a citizen or permanent resident.[3] Arrears carry interest, shown in the mistakes table.
Setting up the contract and IP
The written contract records what both sides agreed, but MOM reads the relationship behind it,[1] so terms describing independent work carry weight only when the work is done that way.
Ownership of the work needs its own clause. The author owns the copyright in a commissioned work, even one you paid for, unless both sides agree in writing that someone else will own it.[4] Code, designs or text you need to own therefore call for a written assignment; the IP block states the default.
Inside Singapore, Singapore-dollar payments move between banks over FAST, or over PayNow to a phone number or UEN,[5] and the contractor charges GST only if registered, as the legal form block explains. A Contractor of Record can hold the contract and reduce reclassification risk, while contractor management and payout providers handle invoices and payments; each group is listed below. If the role cannot stay on the self-employed side, the switch to an EOR block gives the next step.
Contractor or employee: the test in Singapore
The test
IRAS weighs six factors: exposure to financial risk and the chance of a business profit or loss; how the person is paid (a regular wage, overtime or bonus, against a fee per job); who directs the method, hours and place of work; freedom to serve other clients at the same time; who supplies the tools and equipment; and whether employee benefits such as employer CPF and paid leave are given. MOM looks at the actual relationship, whatever the contract is called.
Who decides
MOM decides cover under the Employment Act and the Work Injury Compensation Act and offers a self-assessment tool for employment status; IRAS applies its factors for income tax; the CPF Board enforces CPF owed for anyone employed in Singapore under a contract of service.
If it is employment
A person found to be an employee is owed employee benefits such as sick and annual leave and, for a citizen or PR, CPF contributions. The CPF Board requires the outstanding contributions with late payment interest of 1.5% a month, may impose a composition amount of up to $1,000 per offence, and prosecutes employers who do not pay by its deadline.[2][1][3][6]
What mistakes cost
Singapore: what hiring mistakes cost
Mistake
Who is liable
Cost
Paying CPF contributions late
employer
Interest at 1.5% a month from the day after the due date (at least $5); enforcement action after the 14th of the following month; a composition amount of up to $1,000 per offence[6]
Legal form and tax
Self-employed person (contract for service)
Not covered by the Employment Act or the Work Injury Compensation Act; the paying company makes no CPF contributions. Status turns on the actual relationship, not the label.[1]
Tax
A self-employed person reports business income, not salary, in their own income tax return; it is added to their other personal income and taxed at individual income tax rates. E-filing runs from 1 March to 18 April. A citizen or PR with net trade income above $6,000 also pays compulsory MediSave contributions.
VAT
GST registration is compulsory once taxable turnover is more than $1 million in a calendar year, or is expected to be in the next 12 months; the rate is 9%. A GST-registered contractor billing an overseas customer may charge 0% on international services, depending on where the customer belongs.[7][8][9][10][11][12]
Contract and IP
Who owns the work
The author owns the copyright in a work, including one commissioned and paid for, unless both sides agree in writing that someone else will own it. Work an employee creates during employment belongs to the employer.[4]
How to pay a contractor in Singapore
FAST
Electronic transfer of Singapore dollars between participating banks in Singapore, almost instantly.[5]
PayNow
Built on FAST; sends Singapore dollars to the recipient's NRIC number, phone number or UEN.[5]
Contractor of Record providers
All 13 COR providers we score: those working in Singapore first, then the rest, 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
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
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
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
Companies paying contractors in many countries by bank, wallet, crypto or card
Not for
Companies that need to employ staff abroad: the help centre says Ontop no longer provides EOR directly
Top pro
COR at $49 per contractor a month with no setup fee: the 8 other per-contractor-month COR list prices on this site are all higher
Top con
The $49 COR card and the terms disagree: the card describes direct hiring with your own agreements, the T&Cs and help centre describe Ontop as the contracting party that invoices in its own name
Teams under 50 people, the size Garna's small-business page names
Not for
Buyers who require SOC 2 or ISO 27001 to be named
Top pro
EOR from $200 per employee a month, under 14 of the 20 other dollar EOR starting prices on this site; Garna says there are no hidden fees or FX markups
Top con
No published client price for Contractor of Record, contractor payouts or contractor management; the contractor commission is called small and no percentage is given
All 5 AOR providers we score: those working in Singapore first, then the rest, each by our AOR score. Working in Singapore: 3 (1 by their AOR coverage list, the rest inferred from their EOR coverage). How we score
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
Crypto and web3 teams paying contractors in stablecoins or crypto, a segment Rise names (startups, web3 startups, DAOs, global agencies)
Not for
Companies that need an EOR in countries beyond the US and the UK today
Top pro
Prices are published per head: $49 a contractor a month (discounts for startups and non-profits), $299 for Agent of Record, $399 an employee for EOR
Top con
EOR is documented in 2 countries (US, UK) against a claim of 90+. The parent, Rise Works, Inc., is on the GLEIF register; no own entity is documented in either country
Marketplaces, platforms and enterprises that pay many recipients regularly, in Payoneer's own words
Not for
Buyers who need the service agreement or fee schedule before they sign up
Top pro
Published "Starts at" prices: EOR $199 per employee a month, AOR $99 and contractor management $19 per contractor a month
Top con
No mass-payout price: the page says fees are shown before a payment is confirmed, and the general pricing page lists account fees such as 1.2% to 4% on bank withdrawals
All 32 contractor management providers we score: those working in Singapore first, then the rest, each by our contractor management score. Working in Singapore: 18 (6 by their contractor management coverage list, the rest inferred from their EOR coverage). How we score
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
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
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
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
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
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
6.9Our score 6.9 of 10Our contractor management score
Contractor management price from
US$49per contractor a month
Contractor management countries150 claimed
ServicesPayouts · Contractors · COR
Best for
Companies paying contractors in many countries by bank, wallet, crypto or card
Not for
Companies that need to employ staff abroad: the help centre says Ontop no longer provides EOR directly
Top pro
COR at $49 per contractor a month with no setup fee: the 8 other per-contractor-month COR list prices on this site are all higher
Top con
The $49 COR card and the terms disagree: the card describes direct hiring with your own agreements, the T&Cs and help centre describe Ontop as the contracting party that invoices in its own name
6.8Our score 6.8 of 10Limited dataOur contractor management score
Contractor management price from
US$19per contractor a month
Contractor management countries160 claimed
ServicesPayouts · Contractors · AOR · EOR
Best for
Marketplaces, platforms and enterprises that pay many recipients regularly, in Payoneer's own words
Not for
Buyers who need the service agreement or fee schedule before they sign up
Top pro
Published "Starts at" prices: EOR $199 per employee a month, AOR $99 and contractor management $19 per contractor a month
Top con
No mass-payout price: the page says fees are shown before a payment is confirmed, and the general pricing page lists account fees such as 1.2% to 4% on bank withdrawals
6.0Our score 6.0 of 10Limited dataOur contractor management score
Contractor management price from
3%of each payout
ServicesPayouts · Contractors
Best for
Companies that pay freelancers and contractors abroad and want one contract with one billing entity (Payroll)
Not for
Buyers whose security review needs a named SOC 2, ISO 27001 or similar certification
Top pro
Payroll publishes its fees: 39 EUR / 42 USD per withdrawal on the tariff new accounts start on, or 5%, 4% or 3% of payouts by monthly turnover (3% above 100,000 EUR/USD a month)
Crypto and web3 teams paying contractors in stablecoins or crypto, a segment Rise names (startups, web3 startups, DAOs, global agencies)
Not for
Companies that need an EOR in countries beyond the US and the UK today
Top pro
Prices are published per head: $49 a contractor a month (discounts for startups and non-profits), $299 for Agent of Record, $399 an employee for EOR
Top con
EOR is documented in 2 countries (US, UK) against a claim of 90+. The parent, Rise Works, Inc., is on the GLEIF register; no own entity is documented in either country
5.3Our score 5.3 of 10Limited dataOur contractor management score
Contractor management price from
3%of each payout
ServicesEOR · Payouts · Contractors · Payroll
Best for
Startups, SMBs, agencies and enterprises: the segments Remozo names for its contractor product
Not for
Buyers whose security review asks for SOC 2 or ISO 27001 held by Remozo itself
Top pro
Contractor payouts claimed in 190+ countries; 98 are listed one by one in Remozo's help centre
Top con
Contractor plan from 3% per payout: for contractor payouts, 2 of the 6 other percentage prices we compare are lower and 1 the same. The contractor page says from 1.5%, which we do not score
4.9Our score 4.9 of 10Limited dataOur contractor management score
Contractor management price
Custom quote
ServicesEOR · COR · Payouts · Contractors
Best for
Teams under 50 people, the size Garna's small-business page names
Not for
Buyers who require SOC 2 or ISO 27001 to be named
Top pro
EOR from $200 per employee a month, under 14 of the 20 other dollar EOR starting prices on this site; Garna says there are no hidden fees or FX markups
Top con
No published client price for Contractor of Record, contractor payouts or contractor management; the contractor commission is called small and no percentage is given
4.5Our score 4.5 of 10Limited dataOur contractor management score
Contractor management price
Custom quote
ServicesPayouts · Contractors
Best for
Companies that pay many contractors and want a single agreement instead of one per person
Not for
Buyers who need a price before they talk to sales
Top pro
One agreement covers any number of contractors; Restaff signs the individual contracts
Top con
No client price: the fee is the formula T = Sa / K with K shown only in the client's account, Restaff can change K after notifying the client (Terms 10.2), and the invoice is paid in advance
All 24 contractor payouts providers we score: those working in Singapore first, then the rest, each by our contractor payouts score. Working in Singapore: 8 (5 by their contractor payouts coverage list, the rest inferred from their EOR coverage). How we score
Companies paying contractors in many countries by bank, wallet, crypto or card
Not for
Companies that need to employ staff abroad: the help centre says Ontop no longer provides EOR directly
Top pro
COR at $49 per contractor a month with no setup fee: the 8 other per-contractor-month COR list prices on this site are all higher
Top con
The $49 COR card and the terms disagree: the card describes direct hiring with your own agreements, the T&Cs and help centre describe Ontop as the contracting party that invoices in its own name
Startups, SMBs, agencies and enterprises: the segments Remozo names for its contractor product
Not for
Buyers whose security review asks for SOC 2 or ISO 27001 held by Remozo itself
Top pro
Contractor payouts claimed in 190+ countries; 98 are listed one by one in Remozo's help centre
Top con
Contractor plan from 3% per payout: for contractor payouts, 2 of the 6 other percentage prices we compare are lower and 1 the same. The contractor page says from 1.5%, which we do not 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
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
Crypto and web3 teams paying contractors in stablecoins or crypto, a segment Rise names (startups, web3 startups, DAOs, global agencies)
Not for
Companies that need an EOR in countries beyond the US and the UK today
Top pro
Prices are published per head: $49 a contractor a month (discounts for startups and non-profits), $299 for Agent of Record, $399 an employee for EOR
Top con
EOR is documented in 2 countries (US, UK) against a claim of 90+. The parent, Rise Works, Inc., is on the GLEIF register; no own entity is documented in either country
6.4Our score 6.4 of 10Our contractor payouts score
Contractor payouts price from
0.25%of each payout
Contractor payouts countries46 claimed
Minimum termNone
ServicesPayouts
Best for
Platforms and marketplaces that pay sellers, freelancers, creators or service providers, as Stripe describes its customers
Not for
Companies that want a provider to run contractor onboarding, contracts or closing documents: Stripe's pages describe a payment flow, not those
Top pro
Fee schedule published: 0.25% + 25¢ per payout and $2 per monthly active account, plus 0.25% of payout volume for funds routing and platform management where it applies, Instant Payouts at 1% and cross-border payouts from 0.25% of payout volume
Top con
No country list for Connect payouts. The Connect page says Connect Onboarding supports 46+ countries and does not tie that to payouts; we document none
6.1Our score 6.1 of 10Limited dataOur contractor payouts score
Contractor payouts price from
US$42per payout
ServicesPayouts · Contractors
Best for
Companies that pay freelancers and contractors abroad and want one contract with one billing entity (Payroll)
Not for
Buyers whose security review needs a named SOC 2, ISO 27001 or similar certification
Top pro
Payroll publishes its fees: 39 EUR / 42 USD per withdrawal on the tariff new accounts start on, or 5%, 4% or 3% of payouts by monthly turnover (3% above 100,000 EUR/USD a month)
5.8Our score 5.8 of 10Limited dataOur contractor payouts score
Contractor payouts price
Custom quote
Contractor payouts countries200 claimed
ServicesPayouts
Best for
Enterprises and marketplaces paying large numbers of people in many countries (royalties, insurance claims, airline reimbursements, clinical trials, prizes and rewards)
Not for
Companies that want to see a price before contacting sales
Top pro
Own SOC 1, SOC 2, ISO 27001 and PCI DSS Level 1, stated on hyperwallet.com/security-compliance; the SOC 2 type, report and certifier are not shown
Top con
No price: buyers are sent to a Solutions Expert, and no setup fee, deposit or minimum term is stated either
5.8Our score 5.8 of 10Limited dataOur contractor payouts score
Contractor payouts price
Custom quote
Contractor payouts countries190 claimed
ServicesPayouts · Contractors · AOR · EOR
Best for
Marketplaces, platforms and enterprises that pay many recipients regularly, in Payoneer's own words
Not for
Buyers who need the service agreement or fee schedule before they sign up
Top pro
Published "Starts at" prices: EOR $199 per employee a month, AOR $99 and contractor management $19 per contractor a month
Top con
No mass-payout price: the page says fees are shown before a payment is confirmed, and the general pricing page lists account fees such as 1.2% to 4% on bank withdrawals
5.0Our score 5.0 of 10Limited dataOur contractor payouts score
Contractor payouts price
Custom quote
Contractor payouts countries150 claimed
ServicesEOR · COR · Payouts · Contractors
Best for
Teams under 50 people, the size Garna's small-business page names
Not for
Buyers who require SOC 2 or ISO 27001 to be named
Top pro
EOR from $200 per employee a month, under 14 of the 20 other dollar EOR starting prices on this site; Garna says there are no hidden fees or FX markups
Top con
No published client price for Contractor of Record, contractor payouts or contractor management; the contractor commission is called small and no percentage is given
4.9Our score 4.9 of 10Limited dataOur contractor payouts score
Contractor payouts price
Custom quote
Contractor payouts countries190 claimed
ServicesPayouts · Contractors
Best for
Companies that pay many contractors and want a single agreement instead of one per person
Not for
Buyers who need a price before they talk to sales
Top pro
One agreement covers any number of contractors; Restaff signs the individual contracts
Top con
No client price: the fee is the formula T = Sa / K with K shown only in the client's account, Restaff can change K after notifying the client (Terms 10.2), and the invoice is paid in advance
SGD 6,349 a month[15][16][17]On a SGD 65,000 salary, before the EOR fee. 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. Not all-in: the cost section of the EOR page lists what it leaves out.
What is the difference between a contract of service and a contract for service in Singapore?
A contract of service makes the person an employee. A contract for service makes them self-employed, with no employer-employee relationship. Which one applies depends on the actual relationship, not the label.
Do I pay CPF for a contractor in Singapore?
No, as long as the person is self-employed under a contract for service. If the relationship is employment in fact, CPF is owed for a citizen or PR, with late payment interest on arrears.
Who owns the work a contractor creates in Singapore?
The contractor, as its author, even when you commissioned and paid for it, unless you both agree in writing that you will own the copyright. Work an employee makes during employment belongs to the employer.
Does a Singapore contractor charge GST?
Only once registered for GST, which is compulsory above $1 million of taxable turnover a year. The rate is 9%, and services billed to an overseas customer may qualify for 0%, depending on where the customer belongs.
Works in Singaporea
