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Singapore payroll compliance calendar
Practical, plain-English help for running HR, onboarding and payroll — from the team behind HikeSeason.
Payroll deadlines for employers in Singapore: CPF and Skills Development Levy, foreign worker levy, IR8A/AIS, IR21 and payslip rules.
Usual deadlines for a regular employer, last reviewed November 2026. Thresholds, regions, weekends and new rules change some of them: confirm with your payroll adviser.
Every month
14th of the following monthCPF contributions
Employee and employer shares for citizens and PRs.CPF Board
Employee and employer shares for citizens and PRs.CPF Board
14th of the following monthSkills Development Levy (SDL)
Paid with CPF, for all employees.SkillsFuture
Paid with CPF, for all employees.SkillsFuture
17thForeign worker levy
Deducted by GIRO for Work Permit and S Pass holders.MOM
Deducted by GIRO for Work Permit and S Pass holders.MOM
Within 3 working days of payingItemised payslips
With salary paid at least monthly, within 7 days after the period.Employment Act
With salary paid at least monthly, within 7 days after the period.Employment Act
Every year
1 MarIR8A through AIS
Employment income for the previous year, sent to IRAS.IRAS
Employment income for the previous year, sent to IRAS.IRAS
When people join or leave
Within 14 days of startingKey employment terms
In writing.Employment Act
In writing.Employment Act
1 month before a foreign employee leavesIR21 tax clearance
And withhold money due until IRAS clears it.IRAS
And withhold money due until IRAS clears it.IRAS