Employer of Record in Singapore: the work pass limit, costs and providers
EREditorial team · Updated 14 Oct 20269 min read20 providers compared9 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, before the EOR fee
US$99 EOR fee a month at the low end, published in US dollars
20 EOR providers in our Singapore ranking
MOM treats a worker on a contract of service with an EOR as the EOR's employee, but an EOR cannot obtain a work pass for someone working for an overseas company. For a citizen or PR, CPF and the levy add ≈17% before the fee.
Short answer
MOM treats a worker on a contract of service with an EOR as the EOR's employee, with Employment Act entitlements.
An EOR that applies for a work pass so a foreigner can work from Singapore for an overseas company commits an offence, MOM says.
Fees are published in US dollars, from US$99 to US$699 a month, and sit apart from the Singapore-dollar cost of salary and CPF.
MOM's 2023 written answer to Parliament says a worker on a contract of service with an EOR is the EOR's employee, with Employment Act entitlements, even though the work is done for the EOR's client. Its FAQ of 9 July 2024 sets the limit: work passes are for foreigners working for Singapore-based companies, and an EOR that applies for one so a foreigner can be based in Singapore while working for an overseas company commits an offence. MOM points such a company to a representative office or an incorporated Singapore company instead.
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.
How an EOR works in Singapore
The EOR is the employer under a contract of service. It signs that contract, pays the salary and handles CPF, while the employee works for your company.
Who does what when an EOR employs for you in Singapore
Your company signs a service agreement with the EOR provider and pays it the salary, the employer contributions and a fee.
The EOR provider is the legal employer in Singapore: it signs the employment contract and runs payroll, social contributions and benefits.
The employee works for your company; the EOR holds the contract of service and stays the employer, which MOM says gives the worker Employment Act entitlements.
Your companyNo entity in Singapore
Service agreementYou pay salary, contributions and a fee
EOR providerLegal employer in Singapore
Employment contractPayroll, social contributions, benefits
EmployeeWorks in Singapore
Duties split by contract
The employee works for your company; the EOR holds the contract of service and stays the employer, which MOM says gives the worker Employment Act entitlements.
The Ministry of Manpower (MOM) answered the main question in a written reply to Parliament in 2023: a worker employed by an EOR counts as an employee as long as a contract of service exists between them, and gets the entitlements of the Employment Act, even though the work is done for the EOR’s client.[1] Leave, public holidays and sick pay therefore follow the same rules as for any other employer, set out in the leave block. For a citizen or permanent resident the EOR also pays CPF at the current rates.[3] Notice is whatever the contract sets, equal for both sides; the law fills in a period by length of service only when the contract names none.[6]
EOR or your own Singapore company
The person’s status decides how far an EOR can go. For a citizen or PR it lets you employ before your company has any presence in Singapore. For a foreigner who needs a new pass, the Employment Pass and the S Pass are both tied to a Singapore-based employer,[7][8] and the FAQ above rules out an EOR applying for one on behalf of an overseas firm. That hire waits for a Singapore presence of your own.
Statutory charges stay the same whichever route you pick. CPF applies to citizens and PRs, and the Skills Development Levy applies to every employee working in Singapore, foreigners included.[5] The EOR adds its fee per employee each month, priced in US dollars and shown next to the cost table. A company of your own drops that fee and brings its own running costs and a payroll you operate yourself; the payroll page sets out the registration and what that payroll owes.
Leave
Statutory paid leave
7 days[9]First year of service; rises by one day a year to 14 days from the 8th year. Eligible after 3 months of service.
EOR providers 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
MOM treats a worker on a contract of service with an EOR as the EOR's employee, with Employment Act entitlements, even though the work is done for the EOR's client. The limit MOM sets concerns work passes for foreigners working for overseas companies.
Can an EOR get an Employment Pass for my hire in Singapore?
Not so the person can work for your overseas company. MOM's FAQ says an EOR doing that commits an offence, because work passes are for foreigners working for Singapore-based companies. It points such a company to a representative office or a Singapore company.
How much does an EOR cost in Singapore?
Providers publish fees in US dollars, from US$99 per employee a month. Salary, CPF and the skills levy are paid in Singapore dollars; no provider prices Singapore in its own currency, so the two are not added together.
What notice period applies to an EOR employee in Singapore?
The one in the employment contract, which must be the same length for both sides. Only where the contract names none does the law set it by length of service, from 1 day in the first 26 weeks to 4 weeks after 5 years.
