Commercial Regulation
Singapore Payroll
Singapore payroll regulation covering CPF contributions (age-tiered SC/PR/EP routing, Ordinary & Additional Wages, AW ceiling YTD tracking), Skills Development Levy 0.25%, Foreign Worker Levy (tiered by DRC), Overtime 1.5×, Prorata (calendar-day), and IR8A annual statement. CPF e‑Submit XML report via CPFEZPay format.
New
CPF 2026 Rates
SDL 0.25%
FWL Tiered DRC
IR8A
CPFEZPay XML
v1.0-beta
Regulation Overview
SG.Payroll · 2026
Core regulation + 8 versioned data regulations (CPF · SV · FWL · SDL)
27
Wage Types
4
Reports
4
Cases
32
Integration Tests
CPF Contribution Rates 2026 (Singapore Citizen — Age ≤35)
Employee (EE) rate20%
Employer (ER) rate17%
OW ceiling (monthly)SGD 7,400
AW ceiling (annual)SGD 102,000 − OW contributed in year
Age bands≤35 / ≤45 / ≤55 / ≤60 / ≤65 / >65
PR Year 1 (EE/ER)5% / 4%
PR Year 2 (EE/ER)15% / 9%
EP / S Pass EE0%
Levies & Other Contributions
Skills Development Levy (SDL)0.25% of gross wages (min SGD 2, max SGD 11.25/month)
FWL — S Pass (Basic / Tier 1–3)SGD 650 / 800 / 950 / 1,100 per month
FWL — Work Permit (Basic / T1–T3)SGD 300 / 450 / 600 / 750 per month (sector-dependent)
Overtime rate1.5× basic hourly rate
Income Tax
WithholdingNo monthly withholding — employees self-file with IRAS annually
Employer obligationIR8A annual statement by 1 March (auto-inclusion via CPF Board)
Non-resident withholding15% flat on employment income (Sec. 45 ITA)
Cases & Statutory Reporting
4 payroll input cases + 4 reports
Reports (4)
Payslip — Employee pay statementPDFPer Pay Period
CPF Submission — Employer CPF summaryPDFMonthly · CPF Board
IR8A — Annual income statementPDFAnnual · IRAS
CPFEZPay — Electronic CPF submissionXMLMonthly · CPF Board
Certification Requirements
Required Registrations & Filing
Customer responsibility — Payroll Engine provides calculation results, not filing
CPF Board
CPF Submission (monthly)Submit via CPF e-Submit or CPFEZPay XML by 14th of following month
CPFEZPay XMLPE generates CPFEZPay-format XML; upload via CPF Business e-Submission portal
IRAS (Inland Revenue Authority of Singapore)
IR8A Annual StatementSubmit by 1 March annually; auto-inclusion scheme (AIS) or manual submission
Non-Resident Withholding15% withholding tax remittance via IRAS myTax Portal
Ministry of Manpower (MOM)
Work Pass / S PassMOM quota and dependency ratio ceiling (DRC) determines FWL tier
Foreign Worker Levy (FWL)Monthly levy remittance via GIRO or MOM e-Services
MYE (Man-Year Entitlement)Construction sector — MYE quota tracked by MOM
SkillsFuture Singapore (SSG)
Skills Development Levy (SDL)Monthly SDL remittance via GIRO (collected together with CPF)
Payroll Engine produces CPFEZPay XML and IR8A report data. Submission to CPF Board and IRAS is the sole responsibility of the deploying entity. No STP-style certified software requirement exists in Singapore.
Regulation Stack
Deployment Layers
Standalone Singapore or multi-country via Consolidation cluster
L1SG.PayrollCore payroll regulation
L1Data.CPF.2026CPF SC/PR rates · OW ceiling SGD 7,400 · AW ceiling SGD 102,000
L1Data.SV.2026PR Year 1/2 graduated rates · age band thresholds
L1Data.SDL.2026SDL 0.25% · monthly min/max caps
L1Data.FWL.2026FWL tiered rates (S Pass / Work Permit by DRC sector)
L2Provider.MyCompanyEmployer DRC tier · default pass type · company allowances
L3Regulation.ConsolidationWT 7000–7030 · cross-country reports