The individual income tax ranges from 0% to 22%. Income tax is calculated according to progressive rates. Multiple additional factors may impact overall rates such as the household status and the number of children.

Employer cost is generally 17.25% of employee salary

• Central Provident Fund - 17%
• Skill Development Fund - 0.25%

Standard working hours are Up to 9 hours per day or 44 hours a week. The standard workweek is from Monday to Friday.

Overtime payment is not mandatory and is assumed included in employee salary.

Employees are entitled to paid sick leave for up to 14 days provided they have worked for at least 3 months. The number of sick days varies depending on the length of service. Employees will receive 100% of their salary while on sick leave paid by the employer.

Employees are also entitled to paid hospitalization leave for up to 60 days provided they have worked for at least 3 months. The number of sick days varies depending on the length of service. Employees will receive 100% of their salary while on sick leave paid by the employer.

Terminations must respect complex rules and the rules of an employee’s employment country. The off-boarding is always handled by the Employer with the primary stakeholders. It may include ad-hoc fees as well as required or recommended steps on specific termination cases.

Terminations in Singapore can be complex. There is no at-will termination in Singapore for employers and termination must be done for just cause.

Compliant terminations include:

• Voluntarily by the employee
• By mutual agreement
• By the expiration of the contract
• Unilaterally by the employer based on:
  • probation period
  • objective grounds
  • disciplinary dismissal
  • performance due to unsuitability for the job

The minimum notice period is 1 day and will be increased according to the length of the employment.

• 1 day if the length of service is less than 26 weeks
• 1 week if the length of service is between 26 weeks and 2 years
• 2 weeks if the length of service is between 2 years and 5 years
• 4 weeks if services if longer than 5 years

Singapore celebrates 10 national holidays which last 11 days in total. National public holidays include:

1. New Year’s Day
2. Chinese New Year (2 days)
3. Good Friday
4. Labour Day
5. Hari Raya Puasa
6. Vesak Day
7. Hari Raya Haji
8. National Day
9. Deepavali
10. Christmas Day

Contracts must be in English and can be bilingual. They must be in writing and signed by both parties.

A contract must include:

• Name
• Start date
• Length of the employment
• Job description
• Termination conditions