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Labour Compliance Guide

Singapore Labour Law

Singapore's Employment Act covers all employees. Part IV provides additional protections—hours of work, rest days, and overtime—for workmen earning up to SGD 4,500/month and non-workmen earning up to SGD 2,600/month. The Central Provident Fund (CPF) system mandates contributions for Citizens and Permanent Residents.

1CPF Contributions

Employers must contribute to the Central Provident Fund (CPF) for all Singapore Citizens and Permanent Residents. The combined contribution rate is up to 37% of ordinary wages (employee + employer combined), split across Ordinary, Special, and MediSave Accounts. Contribution rates are tiered by age.

How ClockIt Helps

ClockIt generates export-ready CPF e-submission reports in the format accepted by the CPF Board, including correct wage ceiling calculations for both ordinary and additional wages.

2Part IV Overtime

Workmen earning up to SGD 4,500/month and non-workmen earning up to SGD 2,600/month are covered by Part IV of the Employment Act. They are entitled to 1.5× overtime pay for work beyond 8 hours/day or 44 hours/week, and 1× pay on rest days (up to half a day's wage for the first 4 hours, then 1× the daily rate).

How ClockIt Helps

Define employee categories in ClockIt to automatically apply Part IV rules only to eligible staff, preventing over- or under-payment of overtime.

3Itemised Payslips

All employers must provide itemised payslips to employees within 3 working days of salary payment. Payslips must include basic salary, allowances, deductions, overtime pay, CPF contributions, and the payment period. Non-compliance can result in fines of up to SGD 5,000.

How ClockIt Helps

ClockIt auto-generates fully itemised, MOM-compliant payslips with all statutory line items, ready for electronic distribution or printing.

4Annual Leave

Employees are entitled to a minimum of 7 days of paid annual leave after one year of service, increasing by one day per year of service up to a maximum of 14 days. Pro-rated leave applies to employees who have not yet completed one year of service.

How ClockIt Helps

ClockIt's leave tracking automatically scales annual leave entitlement based on years of service and calculates pro-rated balances for new hires.

5Public Holidays

Singapore has 11 gazetted public holidays. Employees who work on a public holiday are entitled to an extra day's salary, or a day off in lieu. If a public holiday falls on a rest day, the following Monday is a paid holiday.

How ClockIt Helps

ClockIt's holiday calendar auto-applies the correct pay premium for public holiday work and tracks lieu days to ensure compliance with MOM rules.

6Foreign Worker Levy & Quota

Employers of S Pass and Work Permit holders must pay a monthly foreign worker levy. Dependency Ratio Ceilings (DRCs) cap the proportion of foreign workers per industry sector. Non-compliance incurs back-levy and potential permit cancellations.

How ClockIt Helps

ClockIt's headcount dashboards display real-time workforce composition, alerting HR when the DRC for any category is approaching its limit.

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