Cost to Hire an Employee in Singapore (2026)

• Gross salary, usually paid monthly.
• Employer costs of about 17.2% at a S$90,000 salary: S$15,435 a year, of which the largest is CPF (employer share) (55 and under).
• An EOR fee, if you hire without your own entity. The providers in our Singapore guide publish starting prices of US$199–699 per employee per month.

Mandatory employer costs at a S$90,000 salary (mid-level professional). Employee contributions and income tax come out of gross pay and aren't included.

Contribution ceilings mean employer costs can be a smaller share of higher salaries. Figures exclude the EOR fee.

• Employer CPF: 17% for citizens and PRs aged 55 and under (from 1 Jan 2026)
• CPF wage ceiling: S$8,000 / month of ordinary wages
• Skills Development Levy: 0.25% of wages, max S$11.25 / month, all employees
• Minimum wage: No general minimum wage
• Public holidays: 11 paid public holidays a year

• Annual Wage Supplement (13th month) (8.333% of gross): Customary but not required by law. Adds one month's salary when offered.
• Group medical insurance (optional) (S$1,200 / year): Common benefit for professional roles; an estimate, priced by insurer and cover.
• CPF is shown for a citizen or permanent resident aged 55 and under. For a foreign employee on an Employment Pass, employer costs are just the SDL.
• CPF applies to ordinary wages up to S$8,000 a month. Bonuses and other additional wages are subject to a separate annual ceiling of S$102,000 less the year's ordinary wages.
• Employee CPF (20% for those aged 55 and under) and income tax are deducted from the employee's pay and are not employer costs.
• Work injury compensation insurance is mandatory for some employees (such as manual workers); most professional roles are optional. Ask your provider what it includes.
• Singapore has no statutory severance. Retrenchment benefits are set by contract or custom.

Without your own entity in Singapore, an Employer of Record can employ your hire for a monthly fee. The alternative is setting up your own Singapore Pte Ltd. See the comparison in our Singapore guide and EOR vs local entity.