Running payroll in Singapore through your own company
EREditorial team · Updated 14 Oct 20268 min read14 providers compared17 sources
SGD 6,349 employer cost a month on your own payroll, SGD 65,000 salaryNot all-in: what it leaves out is under the cost table.
≈17% CPF and skills levy on top of salary, citizen or PR aged 55 or under
2 employer registrations with the CPF Board and IRAS
24% top resident income tax rate
On your own Singapore payroll, CPF and the skills levy go out every month, while income tax is assessed on the employee from what you report to IRAS each year. For a citizen or PR aged 55 or under, contributions add ≈17% to salary.
Short answer
CPF for a month is due by its last day; enforcement follows if it is still unpaid on the 14th of the next month.
Salary goes out at least monthly, within 7 days after the salary period ends, with an itemised payslip.
Income tax is assessed on the employee; you report each employee's pay on Form IR8A by 1 March of the next year.
On a SGD 65,000 salary, a citizen or PR aged 55 or under costs SGD 6,349 a month on your own payroll.
On this page
What decides the first payroll in Singapore
Payroll starts with a Singapore-registered employer. Incorporating a company with ACRA gives it the Unique Entity Number (UEN) it uses with government agencies,[1] and that UEN goes into the CPF Submission Number every employer needs before it can submit contributions.[2] Both are in the set-up and registrations blocks.
Then comes who is on the payroll, because the person’s status decides which charges run. For a Singapore citizen or permanent resident, CPF is payable, and the employer rate depends on age: 17% at 55 and below from 1 January 2026, with a separate table for PRs in their first two years.[3] For a foreign national, the work pass comes before any salary: the Employment Pass and the S Pass both require a Singapore-based employer.[4][5] That person then pays no CPF, but the employer still owes the Skills Development Levy, paid together with CPF, for every employee working in Singapore.[6] The cost table assumes a citizen or PR whose whole salary counts as Ordinary Wage, capped at the monthly ceiling of $8,000.[7]
Running payroll month to month
Two dates matter each month. Pay is due no less often than monthly and no later than 7 days after each salary period closes, overtime within 14 days, with an itemised payslip.[8] CPF for the month is due on its last day; enforcement action follows against an employer that has not paid by the 14th of the next month,[9] and the CPF Board charges late payment interest of 1.5% a month from the day after the due date.[10]
Income tax runs on a yearly cycle instead. By 1 March the employer reports each employee’s pay for the previous year on Form IR8A,[11] electronically once it has 5 or more employees.[12] When a foreign or PR employee leaves, the employer files Form IR21 and holds back the money due until tax clearance.[13] Rates change by calendar year too: from 1 January 2027 the employer rate for employees above 55 to 60 rises to 16.5%.[14] The deadlines are listed under payroll obligations; employing a citizen or PR before your company exists is what the EOR page covers.
Registering as an employer
With your own entity, these steps run one after another before the first payroll.
Registered online through Bizfile for a $300 fee, with a Singapore registered office and at least one director who meets local residency rules. Most registrations are approved soon after payment; complex ones can take up to 15 working days. Approval brings the Unique Entity Number (UEN) the company uses with government agencies.
Employer registrations
CPF Submission Number (CSN)
Every employer needs a CSN to submit CPF contributions; it combines the company's UEN with a CPF payment code. Once it is approved, contributions can be submitted via CPF EZPay from the next calendar day.[2]
Auto-Inclusion Scheme (AIS) for employment income
Electronic filing of employees' income to IRAS is mandatory for employers with 5 or more employees in 2026, those sent a notice to file electronically, and those already registered for AIS.[12]
Running payroll: deadlines and filings
Employees are taxed on the previous calendar year's income and file their own return between 1 March and 18 April; the employer reports each employee's pay on Form IR8A by 1 March. When a foreign or PR employee stops work, is posted overseas or leaves Singapore for more than three months, the employer files Form IR21 at least one month ahead and withholds all money due until tax clearance.[15][11][13]
Employer pays its share and withholds the employee's share for Singapore citizens and PRs; the Skills Development Levy, due for every employee, is paid together with the CPF contributions.
Due on the last day of the month; enforcement against payment after the 14th of the following month
Form IR8A for every employee employed in Singapore, with Appendix 8A or 8B where benefits in kind or share gains apply; AIS employers file electronically, others give the forms to employees.
For a foreign or PR employee who stops work, is posted overseas or leaves Singapore for more than three months; the employer withholds all money due from the date it knows of the departure.
At least one month before the employment ends or the employee leaves
What one hire costs
Monthly cost of an employee on SGD 65,000 a year, on your own payroll.
Assumes: Singapore citizen or PR aged 55 or under; foreign employees on work passes pay no CPF.
Total to employer, a monthSGD 6,349
Gross salarySGD 5,41785%
Employer contributionsSGD 93215%
Percentages are shares of the total, not of salary.
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.
Global payroll providers
All 14 global payroll providers we score: those working in Singapore first, then the rest, 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
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
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
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
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
4.2Our score 4.2 of 10Limited dataOur global payroll score
Global payroll price
Custom quote
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
One hire on SGD 65,000 a year, through your own entity and through an EOR, from the figures on this page and the EOR page. The own-entity cost leaves out what running the entity costs, so the two columns are not like for like.
Singapore: own entity and EOR for one hire
Compared
Own entity
Employer of Record
Before the first hire
One set-up and registration step
No entity: the EOR’s entity employs
Employer cost a month, before any provider fee
SGD 6,349
SGD 6,349
Provider fee a month
–
US$99 to US$699 a month (17 providers, USD); €299 a month (one provider, EUR)
Fewer than 3 providers publish a fee in SGD, so no total with the fee is given; fees in other currencies are not converted.
Neither figure is all-in: both leave out the costs named under the cost table.
By the month's final day. Employers that have not paid by the 14th of the following month face enforcement action, and late CPF carries interest at 1.5% a month.
How much is the Skills Development Levy in Singapore?
0.25% of monthly total wages, at most $11.25 per employee a month, with a $2 minimum for wages under $800. It is due for every employee working in Singapore, foreigners included, and is paid with the CPF contributions.
Are itemised payslips mandatory in Singapore?
Yes. Employers have had to issue itemised payslips since 1 April 2016.
What is the CPF Ordinary Wage ceiling in 2026?
$8,000 a month from 1 January 2026. The separate annual ceiling over ordinary and additional wages stays at $102,000.
When does an employer file Form IR21 in Singapore?
When a foreign or PR employee stops work, is posted overseas or leaves Singapore for more than three months: at least one month ahead. From the date it knows, the employer holds back all money due until tax clearance.
Works in Singapore
