Foreign nationals must obtain valid work passes before employment. Employers are responsible for sponsorship and compliance.

‍

Common passes include:

• Employment Pass (professionals and executives)
• S Pass (mid-skilled workers)
• Work Permit (semi-skilled workers)

‍

Eligibility is based on salary thresholds, qualifications, and quotas.

• Employers must register with the Inland Revenue Authority of Singapore (IRAS) and the Central Provident Fund (CPF).
• Payroll is typically processed monthly.
• Employers must:
  
  • Withhold income tax (where applicable)
  • Contribute to CPF for eligible employees
  • Submit annual tax filings (IR8A forms)
• CPF Contributions (for citizens and PRs):
  
  • Employer: up to 17%
  • Employee: up to 20%
• Foreign employees generally do not contribute to CPF.

• Contracts may be fixed-term or permanent. Written contracts are standard practice.
• Probation Period: Typically 3 to 6 months.
• Working Hours:
• Standard workweek: 44 hours
• Overtime paid at 150% of regular salary
• Termination: Requires notice as per contract. Summary dismissal is allowed in cases of misconduct.
• Severance: Not mandatory by law but commonly provided in redundancy situations.

• Annual Leave: Minimum 7 days, increasing with years of service.
• Sick Leave: Up to 14 days outpatient and 60 days hospitalisation leave (subject to conditions).
• Maternity Leave: 16 weeks paid leave (for eligible employees).
• Paternity Leave: 2 weeks paid leave.
• Public Holidays: 11 paid public holidays.
• Additional benefits often include private healthcare and bonuses.

• Tax Residency: Individuals residing or working in Singapore for 183 days or more are considered tax residents.
• Residents are taxed on Singapore-sourced income.
• Tax Year: January 1 – December 31.
• Singapore applies a progressive personal income tax system with rates up to 24%.