Module: PYSG | Molga: 20 | Currency: SGD | Group: APAC
Includes: CPF (age-graduated) | IR8A / AIS | SDF Levy | NS Make-up Pay | 3 case studies
๐งญ The Gross-to-Net Pipeline
Ordinary Wages (OW) (/101) โ CPF EE Deduction โ NET PAY (/560)
Singapore has no payroll withholding tax for residents (employee files own tax return). The main deduction is CPF (Central Provident Fund) for Singapore Citizens and PRs.
๐ Singapore Payroll Anchors
- CPF EE: 20% of OW (age <55); age-graduated above 55
- CPF ER: 17% of OW (age <55)
- OW ceiling: SGD 6,800/month (2025)
- AW (Annual Wage/bonus) ceiling: SGD 102,000 minus OW contributed
- SDF Levy: 0.25% ER on wages โค SGD 4,500
- IR8A: annual employment income to IRAS by March 1 (AIS scheme)
- Non-residents: 15% flat tax withheld by employer
- NS Make-up Pay: government scheme for reservist employees
๐ฅ Case Studies
ใ
ค | Case A: SC <55 | Case B: PR age 60-65 | Case C: Expat (non-res) |
Monthly OW | SGD 6,000 | SGD 5,000 | SGD 15,000 |
CPF EE | 20% = SGD 1,200 | 7.5% = SGD 375 | 0 |
CPF ER | 17% = SGD 1,020 | 11.5% = SGD 575 | 0 |
WHT (non-res) | 0 | 0 | 15% = SGD 2,250 |
Net Pay | SGD 4,800 | SGD 4,625 | SGD 12,750 |
๐๏ธ Step 1 โ Salary Structure (SGD)
Component | WT | Monthly (SGD) | Notes |
Monthly Salary (OW) | SG01 | 6,000 | Subject to CPF OW ceiling |
Bonus (AW) | SG20 | โ | CPF AW ceiling applies |
OW /101 | ใ
ค | 6,000 | OW โค SGD 6,800 ceiling |
๐ข Step 2 โ CPF (Case A: SGD 6,000, <55)
- OW for CPF: SGD 6,000 (below ceiling of SGD 6,800)
- EE 20%: SGD 1,200 โ
/3C1
- ER 17%: SGD 1,020 โ
/3C2
- Net pay: SGD 6,000 โ SGD 1,200 = SGD 4,800
๐ข Step 3 โ Age-Graduated CPF (Case B: SGD 5,000, age 60-65)
- EE 7.5%: SGD 375; ER 11.5%: SGD 575
- PCR
SGCProutes to correct age bracket from IT0002 DOB
๐ข Step 4 โ Net Pay Summary
ใ
ค | SC <55 | PR 60-65 | Non-resident |
Gross /101 | SGD 6,000 | SGD 5,000 | SGD 15,000 |
CPF EE | โ1,200 | โ375 | 0 |
WHT (non-res) | 0 | 0 | โ2,250 |
Net /560 | 4,800 | 4,625 | 12,750 |
๐ท๏ธ Key Wage Types
WT | Description | Payslip? |
SG01 | OW | โ
|
/3C1 | CPF EE | โ
|
/3C2 | CPF ER | Informational |
/3SD | SDF Levy | Internal |
/3T1 | WHT (non-res) | โ
|
/560 | Net Pay | โ
|
๐ Statutory Calendar (Singapore)
Activity | Deadline |
CPF GIRO payment | 14th of following month |
IR8A / AIS submission | March 1 |
NS Make-up Pay claim | Within period |
SuccessLabs Academy | SAP ECP Singapore Payroll (PYSG) | Gross-to-Net Playbook