Employee benefitsin Singapore

Singapore Citizens and Permanent Residents have MediShield Life, the national basic health insurance scheme, for large hospital bills and selected costly outpatient treatments. Premiums are paid from the member’s MediSave healthcare savings account, which also helps meet eligible healthcare costs. Benefits are sized for subsidised public-hospital treatment; higher-class or private care can leave a larger amount payable from MediSave or cash. Foreign employees do not gain this resident scheme simply by working in Singapore.

Employers must buy and maintain medical insurance for each Work Permit and S Pass holder. It must cover inpatient care and day surgery, including non-work-related conditions, with at least SGD 60,000 annual coverage. The employer bears the premium; a limited worker medical-bill co-payment is allowed only within salary, duration, contract and consent conditions. Employment Pass holders are outside this pass-specific insurance mandate.

Employers commonly add private medical insurance for Singapore-based employees beyond public healthcare arrangements and any medical insurance required for certain foreign work-pass holders. The employer may buy a group plan or provide an allowance, and may extend cover to eligible dependants. The employer and insurer set premium contributions, treatment limits, any amount the member must pay before cover starts, and the employee’s share of each bill.

Dental cover can pay for preventive examinations, routine treatment and major restorative work. Annual limits, covered treatment, exclusions, employee cost share and dependant eligibility depend on the selected policy.

An employer optical plan can reimburse eye examinations, prescribed glasses and contact lenses. Prescription rules, claim frequency and dependant eligibility depend on the plan.

Employee assistance and therapy benefits give workers confidential access to self-guided mental-health support, coaching, counselling or crisis help. Some employers provide this through an employee assistance programme, while others buy a therapy platform. The provider’s privacy rules, languages, referral process and eligibility determine what employees receive.

Employees injured at work can claim medical leave wages, medical expenses and lump-sum compensation for permanent incapacity or death under the Work Injury Compensation Act. Employers must insure all manual workers regardless of pay and non-manual workers earning SGD 2,600 or less a month; the insurance requirement covers local and foreign employees. Work injury liability can apply to employees outside that compulsory insurance group as well.

Employers and eligible employees contribute to Singapore’s Central Provident Fund (CPF) for retirement, housing and healthcare savings. CPF generally covers citizens and permanent residents, not foreign work-pass holders. For citizens and third-year-or-later permanent residents earning over SGD 750 monthly, 2026 employer/employee rates are 17%/20% at age 55 or below, 16%/18% above 55–60, 12.5%/12.5% above 60–65, 9%/7.5% above 65–70 and 7.5%/5% above 70. The ordinary-wage ceiling for salary paid for work in that month is SGD 8,000; other pay such as annual bonuses (additional wages) and the overall annual limit have separate calculations. First- and second-year permanent residents have graduated rates.

The public Workfare Income Supplement adds cash and Central Provident Fund (CPF) retirement, housing and healthcare savings for qualifying lower-income Singapore citizen employees. For work year 2026, an employee normally must be at least 30 by year-end (or have a disability at any age), earn at least SGD 500 and no more than SGD 3,000 gross monthly income, and meet 12-month average-income, property and household tests. It is government support rather than an employer-funded perk; employers still pay the normal CPF contribution for eligible staff.

Employees with at least two years of service are eligible for a payment when their job is eliminated (retrenchment benefit). Its amount is set by contract or collective agreement, or negotiated where neither specifies it. Prevailing practice is two weeks to one month of salary for each year of service, depending on employer finances and industry; the norm in unionised companies with a specified collective-agreement amount is one month per year. Shorter-service employees may receive a discretionary goodwill payment.

Employer life cover pays a nominated beneficiary if an insured worker dies. Employers set eligibility, exclusions and whether cover starts automatically.

Business travel cover can protect employees during approved work trips against emergency treatment, evacuation, lost documents, baggage delays and damaged equipment. The employer and insurer set eligible trips, destinations, limits and exclusions.

Employers may make extra Central Provident Fund (CPF) payments for eligible employees above compulsory contributions. CPF is Singapore’s retirement, housing and healthcare savings system. Extra payments can go to a retirement account, a MediSave healthcare savings account or all three CPF accounts, depending on the chosen route. In 2026, mandatory and voluntary contributions across all three accounts together are capped at SGD 37,740 per employee; the separate Additional MediSave Contribution Scheme is capped at SGD 2,730 per employee per year. These are legal ceilings, not typical employer top-up amounts. The employer should check remaining headroom and state eligibility, payment timing and tax treatment in its policy.

Employment Act-covered employees earn paid annual leave after three months of service: seven days in the first year, rising by one day for each further year to 14 days from the eighth year. Leave is prorated for shorter service. Unused leave generally must be paid on termination except dismissal for misconduct. For employees covered by Part IV’s hours-and-overtime rules—manual workers (workmen) on basic pay up to SGD 4,500 and other employees (non-workmen) up to SGD 2,600—unused statutory leave must be carried into the following 12 months; for other employees, cash payment for unused leave or loss of that leave depends on the contract.

Employees covered by the Employment Act and with at least three months’ service can receive paid sick leave for medically certified illness (outpatient leave) and for hospital care or qualifying recovery (hospitalisation leave), increasing with service: at three completed months the limits are 5 and 15 days; at four, 8 and 30; at five, 11 and 45; and from six months, 14 and 60. The hospitalisation total includes outpatient days rather than adding to them. The employee must inform the employer within 48 hours and provide a certificate from an accepted doctor or dentist. This paid leave is distinct from medical-insurance treatment cover.

Each eligible working parent of a Singapore citizen child aged seven to 12 receives two paid days of extended childcare leave per year after three months of service. Government reimburses the employer for both days, capped at SGD 500 a day including Central Provident Fund (CPF) contributions to retirement, housing and healthcare savings. A parent with children in both age bands cannot combine this with six days of younger-child leave to exceed six paid childcare days in a year.

An employer must grant a leave of absence when an employee with ongoing National Service reserve duties (an NSman) is called for Operationally Ready National Service, including in-camp training or mobilisation, and must not dismiss or disadvantage him for performing that duty. Under the Direct Reimbursement to Employers of Claims for NS Training (DIRECT) scheme, the employer continues normal pay, including eligible basic salary, fixed allowances and normally paid monthly variable earnings; the Ministry of Defence or Ministry of Home Affairs reimburses the pay replacing civilian income lost during National Service (make-up pay). Outside DIRECT, the employer can deduct pay for time away and the agency pays that make-up pay directly to the employee. Central Provident Fund (CPF) retirement, housing and healthcare savings contributions remain payable by the employer on the usual total wages, whether or not DIRECT is used, and that CPF cost is not reimbursed. For an eligible NSman whose civilian income is below the base National Service pay (NS Pay) level, the government pays a prorated top-up; the 2026 base is SGD 1,600 a month.

Eligible parents of a Singapore citizen child under seven receive six paid childcare-leave days each year after at least three months of service. The employer funds the first three at gross pay; government reimburses the last three up to SGD 500 per day including Central Provident Fund (CPF) contributions to retirement, housing and healthcare savings. Each parent has their own entitlement, capped at 42 days per child across eligible years, and unused days do not carry forward. Parents of non-citizen children under seven can receive two employer-paid days a year under the Employment Act, with the same three-month service condition and a 14-day per-child cumulative cap. A future expansion announced in 2026 has no published implementation date yet.

Eligible parents of Singapore citizen children below age two receive 12 unpaid infant-care days per parent each year, after three months of continuous service. The entitlement is separate from the six paid childcare days for a qualifying child. The agreed 12-month leave period defaults to the calendar year when employer and employee do not agree another period.

Employers can offer annual leave beyond Singapore’s seven-to-14-day statutory service schedule. In 2024, 68.2% of full-time resident employees aged 25–64 had at least 15 days of annual leave. An illustrative employer package offers 14–20 days. Extra days are employer-paid and separate from public holidays.

Paid compassionate leave supports employees during a serious family event, including bereavement after a close relative dies. In 2024, 85.3% of covered Singapore establishments offered paid compassionate leave. The survey covered private establishments with at least 25 employees and the public sector; its compassionate-leave category is broader than a fixed bereavement entitlement. An illustrative bereavement policy provides two to three days. Employer rules determine covered relatives, evidence, whether days are working days, and access to further unpaid or annual leave.

Paid marriage leave gives employees time for their wedding and related family arrangements. In 2024, 66.4% of covered Singapore establishments offered it; the survey covered private establishments with at least 25 employees and the public sector. An illustrative employer policy provides up to five days. The employment policy sets eligibility, whether days are working days, when leave can be taken, required notice or proof, and whether unused days lapse.

An employer can provide paid family-care days beyond Singapore’s statutory childcare and parental leave. Policies may cover an elderly parent, a sick child or another dependant, with eligibility and days set by the employer. In 2024, 36.3% of private establishments with at least 25 employees and public-sector organisations covered by the Conditions of Employment Survey offered at least one type of paid family-care leave beyond legal requirements. This is the establishment share for a broad category; the number of days and who can use them vary by policy.

Eligible mothers of Singapore citizen children receive 16 weeks of maternity leave after at least three continuous months of service. The employer pays salary and can claim government reimbursement: for the first two births it funds the first eight weeks and government reimburses the last eight, capped at SGD 10,000 per four weeks; from the third birth, all 16 weeks are reimbursable, capped at SGD 40,000. Mothers of non-citizen children may qualify for 12 weeks under the Employment Act, with the first eight paid if conditions are met. Four weeks’ notice is required for the 16-week scheme, subject to the urgent-delivery exception. The first eight weeks are continuous; the remaining eight can be taken flexibly by agreement within 12 months of birth.

Eligible working fathers receive four weeks of paid paternity leave for a Singapore citizen child after three months of service. The father must meet the marriage condition; adoptive fathers can qualify under the scheme. The employer pays and claims government reimbursement for all four weeks, capped at SGD 2,500 per week or SGD 10,000 in total. Leave starts no earlier than birth or formal intent to adopt and must be taken within the child’s first 12 months.

An eligible adoptive mother may take 12 weeks of paid adoption leave for a child below 12 months old at formal intent to adopt. She needs three months of service, and the child must be or become a Singapore citizen under the scheme conditions. The employer pays salary and claims government reimbursement for the last eight weeks for a first or second child, or all 12 weeks from the third child, up to SGD 10,000 per four weeks. Four weeks’ notice is generally required from April 2025.

For a Singapore citizen child born or adopted from 1 April 2026, eligible working parents share ten weeks of paid parental leave after maternity, paternity or adoption leave. Parents each need to satisfy the relevant service and relationship rules. Employers pay salary and claim government reimbursement capped at SGD 2,500 per week. Without agreement on flexible use, the leave follows the preceding birth or adoption leave as one continuous block within 26 weeks, after four weeks’ notice. By agreement, parents may spread it within the child’s first 12 months.

Annual extra pay commonly combines a year-end wage supplement, often called a 13th-month payment, with a bonus linked to company or individual performance. In 2025, 73.2% of Singapore private establishments with at least 10 employees used an annual variable pay component. Its average value was 1.80 months of basic pay for full-time resident employees covered by the Central Provident Fund retirement, housing and healthcare savings scheme who had at least one year’s service. Basic pay excludes bonuses, overtime and allowances. Guide-reported designs include one month or more, and two to three months in stronger years; these are examples rather than guaranteed amounts. The employment contract or bonus plan determines eligibility, any adjustment for part-year service and payout timing.

Share options are a common incentive for selected employee roles in Singapore, including senior executives. An option gives the employee the right to buy shares at a set price after earning that right under the plan; other equity awards may deliver shares directly. The plan states the award size, when rights are earned, the purchase price, sale restrictions, tax treatment and what happens when the employee leaves. These contractual awards let employees participate in future company value and do not guarantee a cash payout.

Employees may formally ask for a change to working place, time or workload under Singapore’s tripartite flexible-work guidelines. The request should set out the proposed arrangement and practical details. Employers must consider it properly and give a written response within two months; they can reject a request for reasonable business grounds. The process is separate from an employer’s voluntary hybrid-work policy.

A meal allowance can fund food during shifts, onsite meals or an employee meal card. The employer sets the amount, eligible working days, merchants and whether unused funds expire. Cash paid as a regular allowance must be distinguished from reimbursement of a documented business meal when payroll and Central Provident Fund (CPF) retirement, housing and healthcare savings contributions are assessed.

For approved business trips, many Singapore employers pay a per diem—a fixed daily allowance—or reimburse actual travel expenses. The policy sets eligible meals and incidental costs, the daily rate for each destination, receipt rules, and whether transport and accommodation are paid separately. Singapore’s tax authority publishes destination-specific acceptable rates for overseas per diems, but those rates are tax thresholds rather than typical employer allowances.

Transport allowances help employees meet commuting costs; employers may also offer parking support. Transportation allowances were offered by a majority of firms in a survey of 673 Singapore-based firms reported in 2024. Each policy sets eligible journeys or worksites, monthly caps and receipt requirements. Commuting support is separate from reimbursement for travel undertaken on employer business, and cash allowances can have different payroll treatment from expense reimbursements.

Technology employers in Singapore commonly provide new hires with a work computer and the gear needed for their role; the computer choice may be offered within company standards. The employer should state whether it owns the laptop, screen and accessories, who maintains and replaces them, secure-use rules and when equipment must be returned. The employer can provide equipment directly; any separate cash allowance has its own purchase and reimbursement rules.

Flexible work arrangements let employees adjust their hours, work location or working pattern. In 2024, 72.7% of Singapore establishments covered by the Conditions of Employment Survey offered at least one scheduled arrangement, such as flexible hours, part-time work or regular remote working. The survey covered private establishments with at least 25 employees and the public sector. Regular remote working alone was offered by 38.4%. Each employer sets which roles qualify, working availability, security requirements, equipment and expenses.

Employer-supported training helps employees develop job skills through paid learning time, courses, workshops or organised workplace learning. In 2024, 66.4% of Singapore private establishments with at least 25 employees provided structured training, and 52.6% of employees in the covered population received it. These measures describe organised training, which can include job-required courses, rather than a personal learning allowance for every employee. Employers set eligible courses, funding, paid learning time and approval arrangements; conferences may also involve separate travel reimbursement.

Relocation support can pay for moving household goods, employee and family flights, temporary housing, utilities or school fees when a role requires a move. A sponsor must separately secure the correct Singapore work pass before work begins. Packages vary by role and family situation; an employer’s relocation budget, repayment conditions and taxable treatment should be stated in the offer.

A contract of service creates an employer–employee relationship; a contract for services engages an independent contractor to deliver services. Actual control, financial risk, tools, ability to work for others and integration into the business matter more than a label alone. Employment Act leave and employer Central Provident Fund (CPF) payroll contributions for retirement, housing and healthcare savings follow employee status and other scheme conditions; a client-funded contractor benefit requires an express commercial agreement.

Employers must give written key employment terms within 14 days after work starts to employees covered by the Employment Act whose contract of service lasts at least 14 days. The terms cover items such as job scope, working arrangements, pay, leave and notice. A written employment agreement also helps distinguish an employee relationship from a contract for services with an independent contractor.

Employers must give employees covered by the Employment Act an itemised payslip with the salary payment, or within three working days if simultaneous issue is not possible. It records the salary period, basic pay, allowances, deductions, overtime and other payments as applicable; repeated payments within a month may be consolidated. Clear payslips let employees check Central Provident Fund (CPF) payroll contributions for retirement, housing and healthcare savings and leave-related pay against the contract.

Employees covered by the Employment Act must be paid at least monthly. Regular salary is due within seven calendar days after the salary period ends and overtime pay within 14 calendar days. Final salary is due on the last employment day when an employee serves notice or an employer terminates normally; if immediate employer payment is not possible, it is due within three working days. Resignation without serving notice gives a seven-day final-pay deadline. Foreign-employee tax-clearance withholding can affect the release of final sums.

Singapore has no universal minimum wage. Pay is agreed in the employment contract or collective agreement, while the Progressive Wage Model sets occupation-specific pay floors linked to skills in covered sectors and jobs. Employers hiring local and foreign staff must check the relevant Progressive Wage and Local Qualifying Salary rules, which set a minimum for local staff at firms that hire foreign workers, rather than applying one national hourly rate.

Part IV of the Employment Act, which sets hours, overtime and rest-day rules for specified workers, normally limits covered work to 44 hours weekly: up to nine daily hours on a five-day-or-shorter schedule or eight daily hours on a longer schedule. Overtime pay is at least 1.5 times basic hourly pay for non-manual employees (non-workmen) on basic monthly pay up to SGD 2,600 and manual workers (workmen) up to SGD 4,500; managers and executives generally fall outside Part IV. Covered staff ordinarily cannot work more than 12 hours a day or 72 overtime hours a month without an applicable exemption. One weekly rest day is required; work requested by an employer on that day has separate pay rules.

Employer and employee notice periods must be equal and normally follow the contract. Without a stated period, the Employment Act default is one day for service below 26 weeks, one week from 26 weeks to below two years, two weeks from two to below five years, and four weeks from five years. Either side may pay salary instead of serving the remaining notice period, or both may agree to waive notice.

Employers pay the Skills Development Levy, an employer payroll charge that funds workforce training, for every employee working in Singapore, including foreign employees. The levy is 0.25% of monthly total wages, subject to a SGD 2 monthly minimum for wages below SGD 800 and SGD 11.25 maximum for wages above SGD 4,500. It is an employer payroll cost in addition to Central Provident Fund (CPF) retirement, housing and healthcare savings contributions where CPF applies.

A foreign professional generally needs an appropriate work pass before working in Singapore. Employment Pass applicants must meet an age-adjusted qualifying salary and, unless exempted, pass the Complementarity Assessment Framework (COMPASS), a points test of the applicant and employer; employers may also need to advertise the vacancy fairly. In October 2026 the baseline Employment Pass salary is SGD 5,600 a month outside financial services, rising to SGD 6,000 for new applications from 1 January 2027. An S Pass, a pass for skilled foreign workers, has a current baseline of SGD 3,300, rising to SGD 3,600 on the same new-application date; older candidates and financial-sector roles have higher thresholds. For both passes, the new schedule applies to renewals expiring from 1 January 2028. S Pass employers also face a quota, levy and medical-insurance duty.