Module: PYSG | Molga: 41 | Currency: SGD | Region: APAC
Field | Detail |
Statutory | CPF (20% EE + 17% ER), SDL, IR8A, AIS Auto-Inclusion Scheme |
Tax | Progressive 0-24%; IR8A annual tax filing |
Key Feature | CPF & AIS Auto-Inclusion Scheme |
Pay Frequency | Monthly |
Banks | DBS, OCBC, UOB |
Singapore-Specific Configuration
CPF (Central Provident Fund)
- CPF rate tables by age group: <35yr (20%+17%), 35-45yr (20%+17%), 45-50yr (20%+17%), 50-55yr (15%+15%), 55-60yr (10%+13%), 60-65yr (7%+9%), >65yr (5%+7.5%)
- CPF Ordinary Wage ceiling: SGD 6,000/month; Annual Wage Ceiling: SGD 102,000
- Medisave Contribution Rates vary by age
- CPF submission via CPF e-Submit@web (monthly)
Chapter 5.5: Singapore Statutory
- IR8A: annual employer tax return submitted via IRAS AIS by March 1
- AIS Auto-Inclusion Scheme: automatic income data submission to IRAS
- SDL (Skills Development Levy): 0.25% on first SGD 4,500 of monthly wages
- Foreign Worker Levy (FWL): configuration for EP/SP/WP holders
- NS Pay: NS Make-Up Pay for National Service reservist employees
- AWC (Additional Wage Component): CPF ceiling calculation for bonus months
Annual Updates
- CPF rate changes (typically announced in Budget)
- IR8A filing deadline: 1 March
- SDL rate review by SSG