Articles on: Payroll

What are the statutory payroll requirements?

The employers are required to:
• Make CPF contributions to their employee who is a Singapore Citizen or Singapore Permanent Resident.
• Contribute a Skill Development Levy for all employees
• Pay Foreign Workers Levy for employee who holds work permit or S pass
• Issue an itemised payslips to their employees
• Filing the relevant tax form and appendices with IRAS

Updated on: 15/05/2024

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