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Must-Know Compliance
(all information correct as of date of publish, visit relevant websites for current and complete information)
EPass / S-Pass Requirements
- Employment Pass (EP):
- Minimum salary (2024): $5,000/month for most sectors, $5,500/month for financial services.
- Note: This increases with age of applicants.
- S Pass:
- Minimum salary: $3,300/month (as of 2025).
- Quota: ≤10% of total workforce in services sector, number varies for different sector.
CPF Contributions
- Singaporeans/PRs:
- Employee: 20%
- Employer: 17%
- Foreigners (EP/SPass): No CPF contributions.
MOM Leave Laws
- Annual Leave: Minimum 7 days, increasing with tenure (up to 14+ days is common).
- Sick Leave: 14 days outpatient, 60 days with hospitalization.
Common Tax Mistakes
- CPF Deadlines: Late = 1.5x penalty.
- Misclassifying Contractors: Risk of backdated CPF.
- IR8A Filing: Non-compliance = up to $1,000 fine.
- Pass holder tax: Non-compliance = Fine.
When to hire what HR Roles
As your organisation grows, your HR needs evolve. Here's a phased approach to building your HR team:
Phase 1: HR Generalist (First HR Hire)
When to Hire: Around 30 employees
Goal: Cover broad HR functions with one versatile hire.
Key Responsibilities:
- Payroll & Benefits:
- Onboarding & Offboarding:
- Work Pass Management:
- Leave & Attendance:
- Basic Compliance:
Phase 2: HR Operations / Admin Support
When to Hire: Around 50 employees
Goal: Support the generalist with admin-heavy tasks.
Phase 3: HR Specialist Roles (Scaling Phase)
When to Hire: Around 80–100+ employees
Goal: Deepen HR capabilities in key areas.
Common Specialist Roles:
- L&D Specialist – Build training programs, manage upskilling.
- Talent Acquisition Lead – Own recruitment strategy and employer branding.
- HRBP (Business Partner) – Align HR with business units, advise managers.
- Compensation & Benefits Analyst – Benchmark salaries, optimize benefits.
But when do you hire Head of People / HR Director / CHRO?
Retrenchment – What Employers Must Know
(all information correct as of date of publish, visit relevant websites for current and complete information)
Consider Alternatives FIRST
- Redeployment to other roles
- Shorter work weeks
- Temporary layoffs
- Wage adjustments
1. Mandatory Retrenchment Notification
- Who must notify: Employers with ≥10 employees.
- When: Within 5 working days of informing the affected employee.
- How: Submit via MOM’s Retrenchment Notification Portal.
2. Notice Period
- Must follow the employment contract.
- MOM encourages longer notice periods to help employees transition.
3. Final Payments
On the last day of work, employers must pay:
- All outstanding salaries
- Unused annual leave
- Notice pay (if applicable)
- Retrenchment benefits (if eligible)
What are mandatory? What retrenchment benefits to pay?
What else are employers expected to do?