Employer of Record in Singapore

**Employment Contract**: Contracts should be in English and comply with Singapore's Employment Act. Standard terms include: job title, duties, salary, benefits, work schedule (typically 5 days/week, 44 hours), and leave entitlements. Verbal offers are not binding; written contracts are mandatory. **CPF (Central Provident Fund)**: CPF is mandatory for all Singapore citizens and permanent residents. Employer contributes 17% of gross salary (with a monthly cap of SGD 7,700 for the contribution), up to age 55. The employee separately contributes 20% of their salary (also capped). The total goes into three sub-accounts: Ordinary Account (retirement savings), Medisave Account (health), and Special Account (long-term care). Contributions are withheld monthly and submitted directly to the CPF Board. **Skills Development Levy**: Employers with payroll of SGD 30,000+ per month must pay 0.25% of monthly payroll to the Skills Development Fund. For a SGD 100,000 payroll, this is SGD 250/month (~$185 USD). This funds training and skills development programs. **Foreign Worker Levy**: Non-citizen employees incur a Foreign Worker Levy: SGD 350-1,100/month depending on the sector (SGD 420 for most tech roles). Example: A foreign national developer costs SGD 7,000 salary + SGD 1,190 CPF (17%) + SGD 420 Foreign Worker Levy = SGD 8,610/month total employer cost. **Work Permits**: Singapore has three categories: Employment Pass (EP, for high-earners and professionals, monthly salary SGD 5,000+), S Pass (for skilled workers, SGD 2,500-5,000), and Work Permit (for semi-skilled workers). The EOR handles all permit applications, which typically take 2-4 weeks. **Annual Leave**: Minimum 7 days per year for the first 4 years of service, increasing to 8 days after 5 years, and up to 14 days after 10+ years. Leave cannot accumulate indefinitely; must be taken within a specified period (usually 1-2 years). Unused leave may result in payout at separation. **Public Holidays**: 11 public holidays at full pay (Chinese New Year, Hari Raya, Deepavali, Christmas, etc.). If an employee works on a public holiday, they receive the holiday pay plus an in-lieu day off (or additional pay). **Overtime and Work Hours**: Standard is 44 hours/week, Monday-Friday. Overtime is payable at 1.5x the hourly rate for the first 4 hours and 2x thereafter. Overtime applies only to non-managerial staff. Rest days and statutory holidays must be observed. **Income Tax Compliance**: Singapore has a progressive tax system (0-22%, plus 5% monthly contribution to CPF on top of salary). Tax residents file annual tax returns; non-residents may have different rates. The EOR handles all tax withholding, annual filing, and submissions to the Inland Revenue Authority of Singapore (IRAS). **Severance**: No mandatory severance pay in Singapore for termination without just cause. However, employers must provide written notice: 1 week notice for the first 2 years, 2 weeks after 2 years, and 4 weeks after 5+ years of service. Notice pay must be provided if not worked. **Work-Life Balance**: Singapore's Employment Act doesn't mandate work-from-home, but post-pandemic, many companies offer flexible arrangements. Remote work is becoming standard practice.