Resources
Practical tools for setting up and running a Singapore entity.
Reference material we use with clients, made available to anyone who finds it useful. Planning a Singapore entity? Start with the setup planner. Already operating? The compliance calendar and the HR and payroll guide cover the ongoing obligations, and the calculators check Employment Pass salary thresholds and estimate individual income tax.
Setup planner
Setting up in Singapore? Plan your entity in two minutes.
Answer seven questions about your business and the planner shows whether you need a subsidiary, a branch or a representative office, the resident director and work passes involved, a typical timeline, the government fees and your tax position. Built for foreign companies and founders before they commit.
- Subsidiary, branch or representative office, with the reasons
- Director gap, Employment Pass and licence steps flagged
- A week-by-week timeline you can save as a PDF
- Your answers stay in your browser unless you send them to us
Free, and no sign-up is needed to see your result.
Compliance calendar
Every filing deadline for a Singapore private company, on one page.
Annual return, AGM, ECI and Form C-S or C deadlines counted from your financial year end, monthly CPF and GST periods, employee income reporting, event-driven filings and the penalties for missing them. One printable reference with live links to the official ACRA, IRAS and CPF Board guidance.
- Deadlines at 3, 6 and 7 months after financial year end, plus 30 November
- ECI waiver conditions and AGM exemptions explained
- Form C-S, C-S (Lite) and Form C, and who files which
- A worked example for a company with a 31 December year end
Opens on resources.meridium.sg in a new tab. The calendar is a free PDF; you will be asked for your name and email before download.
HR and payroll guide
Hire, pay and manage employees in Singapore, in one guide.
A 57-page practitioner guide for foreign companies employing in Singapore for the first time, and a working reference for experienced HR and payroll teams. Work passes, CPF, payroll, leave, employee income tax and exits, current to September 2026, with checklists, a compliance calendar and the changes announced to 2028.
- Registrations to complete before the first payroll run
- EP, S Pass and COMPASS, including the 2027 salary increases
- CPF, SDL, IR8A and IR21, step by step
- Checklists for hiring and offboarding foreign employees
Opens on resources.meridium.sg in a new tab. The guide is a free PDF; you will be asked for your name and email before download.
EP salary calculator
Check the salary an Employment Pass candidate needs.
Enter the candidate’s age, the employer’s sector and the timing. The calculator shows the minimum qualifying salary set by the Ministry of Manpower (MOM) and how the salary scores under COMPASS criterion C1, including the new rules from 1 January 2027.
Salary thresholds
Enter a salary- Minimum qualifying salary
- –
- C1 salary points
- –
- of 20 possible
- Salary for 20 points
- –
- 90th percentile of local PMETs
Enter the proposed fixed monthly salary to see whether it clears the qualifying salary and how many C1 points it earns.
Salary thresholds for this candidate
How the thresholds move with age
| Age | Qualifying salary | C1 10 points | C1 20 points | Qualifying salary, 2027 rules |
|---|
Planning an Employment Pass application?
Salary is only the first test. We review the full COMPASS picture, from qualifications to workforce diversity and local hiring, before anything goes to MOM.
An Employment Pass application is assessed in two stages. First, the fixed monthly salary must meet MOM’s qualifying salary, which rises with age and is higher in financial services. Second, the application must score 40 points under COMPASS. Criterion C1 awards 10 points for a salary at or above the 65th percentile of local PMET salaries in the sector for the candidate’s age, and 20 points at or above the 90th percentile. Candidates with a fixed monthly salary of at least S$22,500 are exempt from COMPASS.
Figures: MOM Employment Pass qualifying salaries (current and from 1 January 2027) and MOM’s C1 salary benchmarks by sector released in August 2025 and August 2026, verified September 2026. Ages between 23 and 45 follow MOM’s straight-line progression, so a result can differ from MOM’s own tool by a dollar.
This calculator gives an indicative estimate only and is not advice. Meeting the salary thresholds does not guarantee approval: MOM assesses every application on its merits. Confirm the figures with MOM’s Self-Assessment Tool before applying.
Source: Ministry of Manpower, mom.gov.sg
Income tax calculator
Estimate your Singapore individual income tax.
Enter your annual income and, if you are a tax resident, the personal reliefs you expect to claim. The calculator applies the resident progressive rates and the non-resident rates published by IRAS.
Your estimate
S$0
Estimated tax payable
- Total income
- S$0
- Reliefs applied
- S$0
- Chargeable income
- S$0
- Effective rate on total income
- 0%
How the tax is calculated
| Income band | Rate | Amount in band | Tax |
|---|---|---|---|
| First S$20,000 | 0% | 0 | 0 |
| Next S$10,000 | 2% | 0 | 0 |
| Next S$10,000 | 3.5% | 0 | 0 |
| Next S$40,000 | 7% | 0 | 0 |
| Next S$40,000 | 11.5% | 0 | 0 |
| Next S$40,000 | 15% | 0 | 0 |
| Next S$40,000 | 18% | 0 | 0 |
| Next S$40,000 | 19% | 0 | 0 |
| Next S$40,000 | 19.5% | 0 | 0 |
| Next S$40,000 | 20% | 0 | 0 |
| Next S$180,000 | 22% | 0 | 0 |
| Next S$500,000 | 23% | 0 | 0 |
| Above S$1,000,000 | 24% | 0 | 0 |
This calculator gives an estimate for planning purposes only. It does not account for every relief, deduction or special scheme, and it is not tax advice. Your actual assessment is determined by IRAS. For advice on your position, speak with us.
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