---
title: Singapore Payroll Guide 2025 | CPF & HR Rules
description: A complete cheat sheet for Singapore CPF contributions, HR law, leave rules, taxes, and payroll updates for 2025.
---

[TaxTok HRF ](https://www.hrforte.com/taxtok-hrforte)

# [Singapore Payroll Guide 2025 | CPF & HR Rules](https://www.hrforte.com/taxtok-hrforte/singapore-payroll-hr-laws-cheat-sheet-2025)

 Written by [Betty Gervasini, FCA](https://www.hrforte.com/taxtok-hrforte/author/betty-gervasini-fca) | Oct 21, 2025 11:28:00 PM

## 🇸🇬 Singapore Payroll & HR Laws Cheat Sheet 2025

### Stay compliant, pay smarter, and keep things simple

Singapore is one of Asia’s most efficient business hubs — but when it comes to payroll, even the tiniest detail matters. Between CPF changes, IRAS filings, and Employment Act rules, things move fast.

Here’s your **2025 cheat sheet** to help you stay compliant, calm, and confidently in control.

## 1. Registration & Setup

**CorpPass & Auto-Inclusion Scheme (AIS)**

- Employers must register for CorpPass to transact with government agencies.
- Under the AIS, companies must file employee income information directly to IRAS through Form IR8A / IR8E and Appendices.
- Mandatory for employers with 6+ employees or those notified by IRAS.

Tax Clearance (IR21)

- For foreign and PR employees leaving your company, file Form IR21 at least one month before cessation.
- Failure to do so can lead to a SGD 1,000 fine.
- PRs not leaving Singapore permanently can file a Letter of Undertaking (LOU) — no clearance needed.

## 2. Reporting, CPF, and Payroll Deductions

**Employee Income Reporting**

- All payments (cash, in-kind, bonuses, equity) are taxable under the Income Tax Act S68(2).
- Employers must file IR8A/E and appendices by 1 March every year.

**Skills Development Levy (SDL)**

- Rate: 0.25% of monthly wages (all employees, all nationalities).
- Minimum SGD 2, maximum SGD 11.25 per employee/month.
- Usually paid together with CPF contributions.

## 3. CPF Contributions — What’s New in 2025

Singapore’s **Central Provident Fund (CPF)** remains the backbone of local employment benefits — but the rules keep evolving.

**2025 Updates You Must Know**

- CPF Ordinary Wage (OW) ceiling increased to SGD 7,400/month (from 6,800).
- Senior worker contribution rates (ages 55–65) up by 1.5% total.
- Special Account (SA) to be phased out from Jan 2025 — balances move to RA/OA.
- Enhanced Retirement Sum (ERS) raised to 4× the Basic Retirement Sum.

| Age Group | Total CPF % | Employer | Employee |
| --- | --- | --- | --- |
| ≤ 55 years | 37% | 17% | 20% |
| 55–60 | 32.5% | 15.5% | 17% |
| 60–65 | 23.5% | 12% | 11.5% |
| > 65 | 16.5% | 9% | 7.5% |

Bonus Tip*:* The **CPF Annual Salary Ceiling** stays at **SGD 102,000**.

## 4. Employment Act Highlights

**Salary Payment Rules**

- Pay employees at least once a month, within 7 days of the end of the pay period.
- Overtime pay must be made within 14 days.
- Itemised payslips are mandatory and must show salary breakdown, CPF, and deductions.

**Working Hours & Overtime**

- Max: 12 hours/day, 72 hours/month OT cap.
- Overtime rate: 150% of basic pay.
- At least 1 rest day/week (30-hour continuous period).

**Key Employment Terms (KETs)**

- Must be given within 14 days of joining.
- Include job title, pay rate, hours, and benefits.

## 5. Payroll Compliance Checklist

✅ Register for CorpPass, CPF Submission Number (CSN), and AIS  
✅ File IR8A & Appendices by 1 March  
✅ Pay CPF + SDL by 14th of following month  
✅ Apply updated CPF rates & OW ceiling (SGD 7,400)  
✅ Maintain itemised payslips (keep 2 years)  
✅ Issue KETs to new hires within 14 days  
✅ Process IR21 at least 1 month before foreign staff leaves

## Bonus Tips from HR Forte

1. **Update CPF rates automatically.** Most payroll systems (like HR Forte 😉) handle CPF tiers by age — just make sure employee birthdays are entered correctly.
2. **Combine CPF & SDL in one go.** The CPF e-submission portal lets you pay both together — no extra forms.
3. **Use digital payslips.** They’re 100% accepted under MOM rules and easier to store.
4. **Check rest day compliance.** Employees should have a 30-hour continuous rest period weekly — not just “one calendar day.”
5. **Set annual reminders.** IR8A submissions, CPF rate updates, and AIS deadlines happen at predictable times — add them to your HR Forte calendar.

## Stay Ahead with HR Forte and TaxTok

Payroll and compliance shouldn’t slow you down.  
HR Forte simplifies CPF calculations, generates compliant payslips, and integrates with IRAS and MOM standards — all in one platform.

And if you ever feel lost in the maze of Singapore rules?  
Just ask **AskGenie** — your friendly AI compliance bot built into HR Forte. [Learn more about AskGenie](https://www.hrforte.com/askgenie-landing-page)

 

**Join TaxTok (Not TikTok 😜) ** to get quick HR & payroll updates, videos mini guides, and compliance insights — all simplified for you - It's FREE and by** **HR Forte.

🔗 [Sign up now](https://www.hrforte.com/taxtok)

 

[View full post](https://www.hrforte.com/taxtok-hrforte/singapore-payroll-hr-laws-cheat-sheet-2025)

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