HR & Payroll Services

Workforce Guide

HR & Payroll Services

Expert HR, payroll & compliance support — reliable payroll management, labour law compliance, and practical HR support tailored to your business needs.

CPF SDL / SHG IR8A EntrePass
Key compliance figures at a glance
CPF deadline 14th Of the following month
SDL rate 0.25% Of monthly wages (min $2 / max $11.25)
IR8A / AIS 1 Mar Most employers complete reporting by this date
EntrePass 1–2 yrs New / first renew up to 1 year; later up to 2 years

Expert HR, Payroll & Compliance Support

Whether you're establishing your HR processes or transitioning from another provider, we deliver reliable payroll management, labour law compliance, and practical HR support tailored to your business needs.

Why payroll compliance matters

Accurate payroll compliance helps businesses avoid government penalties, maintain compliance with MOM, CPF Board, IRAS, and SkillsFuture regulations, improve employee trust, reduce administrative risks, and support business growth.

SG Corp Services provides end-to-end payroll and statutory compliance support for startups, SMEs, and growing businesses in Singapore.

Monthly payroll processing

Salary computation and pay slip generation.

CPF, SDL & SHG administration

Statutory contribution management.

IR8A and AIS filing

Annual employment income reporting.

Payroll compliance reviews

Employment and HR advisory support.

Our experienced team ensures your payroll remains accurate, compliant, and hassle-free, allowing you to focus on growing your business.

Managing payroll in Singapore involves more than simply paying employee salaries. Employers must comply with CPF, Skills Development Levy (SDL), and Self-Help Group (SHG) contributions. Failure to comply may result in penalties, late payment charges, and regulatory issues.

01 · CPF

Central Provident Fund

Singapore's mandatory social security savings scheme for Singapore Citizens and Permanent Residents.

  • Required for Singapore Citizens
  • Required for PRs (graduated rates for new PRs)
  • Generally not applicable to EP, S Pass, or Work Permit holders
  • Allocated to Ordinary Account (OA), Special Account (SA), and Medisave Account (MA)
  • Both employers and employees contribute based on prevailing rates
  • Must be submitted by the 14th of the following month
02 · SDL

Skills Development Levy

Mandatory levy payable by employers to support workforce training and development initiatives in Singapore.

  • Applies to all employees working in Singapore
  • Citizens, PRs, EP, S Pass, Work Permit, and part-time employees
  • 0.25% of monthly wages
  • Minimum SGD 2.00 / Maximum SGD 11.25 per employee
  • Paid monthly with CPF submissions or via the SkillsFuture Singapore portal where applicable
03 · SHG

Self-Help Group contributions

Support community development initiatives and are deducted based on an employee's race and religion.

  • SINDA — eligible employees of Indian origin
  • MBMF — Muslim employees, regardless of nationality
  • CDAC — Chinese Singapore Citizens and PRs
  • ECF — Eurasian Singapore Citizens and PRs
  • Foreign employees: SDL applicable; MBMF for Muslim employees; CDAC and ECF generally not applicable

IR8A & employment income reporting

Employers are required to report employees' annual employment income to IRAS.

  • Form IR8A
  • Auto Inclusion Scheme (AIS)
  • Salary and wages, bonuses, director fees, benefits-in-kind, and other taxable employment income
  • Most employers must complete reporting by 1 March each year

Payroll record keeping

Employers must maintain accurate payroll records, including employee details, salary records, CPF contributions, leave records, overtime payments, and tax reporting records. Records should generally be maintained for at least two years after employment ends.

Our payroll services include

  • Monthly payroll processing
  • Pay slip generation
  • CPF administration
  • SDL administration
  • SHG contribution management
  • IR8A and AIS filing
  • Payroll compliance reviews
  • Employment and HR advisory support

Common payroll compliance mistakes

Late CPF submissions, incorrect SDL calculations, failure to deduct SHG contributions, errors in IR8A filings, incomplete payroll records, and misclassification of employees. Regular payroll reviews help prevent these issues and ensure ongoing compliance.

Hiring employees in Singapore involves more than simply issuing an offer letter. Employers must comply with the Employment Act, MOM regulations, CPF requirements, workplace policies, and various statutory obligations.

Why employment contracts are important

A properly drafted employment contract helps:

  • Define roles and responsibilities
  • Establish clear expectations
  • Protect confidential information
  • Reduce employment disputes
  • Ensure compliance with Singapore labour laws
  • Support fair and transparent employment practices

Key Employment Terms (KETs)

Under Singapore employment regulations, employers must provide employees with Key Employment Terms. The contract should generally include:

  • Employee information — name, NRIC/FIN/Passport, designation, department
  • Employment details — commencement date, probation, employment type
  • Salary information — basic salary, allowances, bonus, payment schedule
  • Working hours — working days, hours, overtime arrangements
  • Leave entitlements — annual, sick, hospitalisation, childcare, public holidays
  • Notice period — resignation and termination notice
  • Other terms — confidentiality, NDA, IP ownership, data protection, code of conduct
Coverage

Employment Act

Singapore's primary labour legislation covering minimum employment standards, salary payment, working hours, overtime, annual leave, sick leave, public holidays, and termination requirements. Contracts must not provide benefits below statutory minimums.

Leave

Mandatory leave entitlements

  • Annual leave after three months of service
  • Outpatient sick leave and hospitalisation leave
  • Singapore gazetted public holidays
  • Government-paid childcare leave where eligible
Pay & hours

Salary & overtime

  • Pay salaries at least once a month
  • Issue itemised payslips
  • Pay within prescribed statutory timelines
  • For Part IV employees — track overtime and compensate per statute

Effective management of employee leave, expense claims, and attendance is essential for compliance with Singapore employment regulations, maintaining productivity, and fostering employee satisfaction.

Employee leave management

Tracking entitlements, approvals, balances, and utilization for annual leave, sick leave, childcare leave, maternity leave, paternity leave, compassionate leave, and unpaid leave — with policies that comply with the Employment Act.

Employee expense claims

Reimbursements for legitimate business expenses — transport, travel, mobile and internet, medical, and business entertainment — with clear policies, documentation, and approval workflows.

Attendance management

Monitoring working hours, punctuality, overtime, and work schedules to support accurate payroll processing, overtime calculations, workforce planning, and compliance monitoring.

How SG Corp Services can help

Leave management administration, claims processing support, attendance management solutions, payroll integration, HRMS implementation support, employment contract administration, payroll processing, HR compliance reviews, and HR advisory services.

Work passes

When hiring foreign employees, employers must ensure compliance with Employment Pass, S Pass, and Work Permit requirements, work pass renewal obligations, and Fair Consideration Framework requirements. Employers should regularly monitor work pass expiry dates and compliance obligations.

Employment Pass S Pass Work Permit

Our HR services include work pass support as part of comprehensive HR compliance and workforce management solutions.

EntrePass for entrepreneurs

The EntrePass is designed for entrepreneurs, innovators, and investors who want to start or grow a business in Singapore.

New pass & first renewal: up to 1 year Subsequent renewals: up to 2 years

For full eligibility criteria, refer to MOM: EntrePass guide.

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