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Singapore payroll is procedurally streamlined — monthly CPF contributions, annual IR8A/AIS filings, and no PAYE-style monthly withholding. Rippling handles the full cycle so your Pte Ltd stays MOM and IRAS compliant.
Singapore payroll is administered by IRAS (Inland Revenue Authority of Singapore) for income tax reporting and the CPF Board for Central Provident Fund contributions. Singapore does not use monthly PAYE withholding — employees pay income tax annually on assessment. Employers file IR8A annual earnings statements by 1 March via the AIS system.
CPF contributions (17% employer, 20% employee for citizens/PRs under 55) are the main monthly obligation. EP and S Pass holders don't attract CPF, creating a significant cost difference between citizen/PR and foreign national hires.
Rippling's Singapore payroll module provides:
| Contribution | Rate | Notes |
|---|---|---|
| CPF (Employer, under 55) | 17% | Citizens and PRs only. Capped at S$6,800/month. Not applicable to EP/S Pass. |
| SDL | 0.25% | On first S$4,500/month. Min S$2/month per employee. |
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| Contribution | Rate | Notes |
|---|---|---|
| CPF (Employee, under 55) | 20% | Citizens and PRs only. Capped at S$6,800/month. Deducted and remitted by employer. |
| Chargeable Income | Rate |
|---|---|
| Up to S$20,000 | 0% |
| S$20,001–S$80,000 | 2%–7% |
| S$80,001–S$320,000 | 11.5%–22% |
| Over S$320,000 | 24% |
No monthly PAYE withholding. IR8A/AIS filed by 1 March. IRAS auto-assesses tax. Non-resident employees: 15% flat withholding applies.
Final pay includes all accrued annual leave. No statutory severance for resignation. Retrenchment benefits are best practice (2 weeks/year of service). MOM notification required if 5+ employees are retrenched simultaneously and employee has 2+ years of service.
Statutory: CPF (17% employer), 7–14 days annual leave, 14 days sick leave, 11 public holidays, maternity/paternity.
Market standard: Group health (hospital/surgical + outpatient), dental, 13th month AW, mobile/laptop. Tech: equity, hybrid working, learning budget, gym.
CPF applies to Singapore citizens and Permanent Residents only. Employer contributes 17%, employee 20%, both capped at S$6,800/month. EP and S Pass holders (foreign nationals on work passes) don't attract CPF. Rippling applies the correct rate based on each employee's citizenship and age band.
The Auto-Inclusion Scheme (AIS) is IRAS's system for e-submitting IR8A annual income statements by 1 March. Mandatory for 5+ employees. Rippling generates IR8A data and submits electronically via myTax Portal. Employees don't need to manually enter employment income — IRAS pre-fills it from the IR8A.
Singapore's year-end obligations are relatively light. The main filing is IR8A/AIS by 1 March. No monthly PAYE reconciliation or separate social security year-end form. Rippling automates IR8A generation and AIS submission.
Yes. Rippling's Singapore payroll module handles monthly CPF eSubmission, SDL payment, payslip generation, and annual IR8A/AIS electronic filing. thePeopleStack configures the Singapore payroll setup including CPF registration, IRAS AIS enrollment, and non-resident withholding.
