What a hire in Singapore costs you, before you make the offer.
Enter the salary and who you are hiring, and the calculator adds everything the employer pays on top: CPF for citizens and permanent residents, the Skills Development Levy, the foreign worker levy for S Pass and Work Permit holders, and the bonus. Monthly and for the year, at the 2026 or 2027 rates.
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Every pass type
Citizens, PRs in their first, second or later years, Employment Pass, S Pass and Work Permit holders.
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CPF done properly
Age bands, the S$8,000 wage ceiling, the bonus ceiling and CPF Board’s rounding, as payroll applies them.
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Nothing to sign up for
It runs in your browser and nothing you enter is sent anywhere. Print or save the result as a PDF.
Employer cost estimate
Total cost to the employer, per year
Breakdown
| Cost | A regular month | Per year |
|---|
Worth knowing for this hire
Want payroll handled for this hire?
Our payroll team registers you with CPF Board, runs the monthly payroll, pays CPF, SDL and the levy on time, and files the employees’ income records with IRAS. We also apply for the work pass.
How it works: a regular month is the monthly salary with its CPF, SDL and levy; the year adds the bonus, paid once with CPF and SDL on it, and twelve months of everything else.
Rates as published by CPF Board, SkillsFuture Singapore and MOM, checked 16 October 2026, for a full calendar year of employment. Employee income tax is not included.
An estimate for planning, not advice. Your payroll and the CPF Board calculator are the final word on any month.
Sources: CPF Board (contribution rates and ceilings), SkillsFuture Singapore (SDL), MOM (levies, qualifying salaries, insurance and security bond).
The rules
What an employer pays on top of the salary
Which costs apply depends on who you hire. Citizens and PRs bring CPF; S Pass and Work Permit holders bring the levy; everyone brings the Skills Development Levy.
| Cost | Applies to | How much | Paid to |
|---|---|---|---|
| Employer CPF | Singapore citizens and PRs | 17% of monthly wages up to S$8,000 for employees aged 55 or below, lower above 55; graduated rates for PRs in their first two years | CPF Board, by the 14th of the following month |
| CPF on bonus | Singapore citizens and PRs | Same rate, on the bonus up to S$102,000 a year less the salary counted for CPF | CPF Board, with the month’s contributions |
| Skills Development Levy | Every employee, local and foreign | 0.25% of monthly pay, at least S$2 and at most S$11.25 | CPF Board, with CPF |
| S Pass levy | S Pass holders | S$650 a month in every sector | MOM, by GIRO |
| Work Permit levy | Work Permit holders | S$250 to S$800 a month, by sector, tier and skill level | MOM, by GIRO |
| Medical insurance | S Pass and Work Permit holders | Cover of at least S$60,000 a year; premium set by the insurer | Insurer |
| Security bond | Non-Malaysian Work Permit holders | S$5,000 guarantee per worker | MOM, via a bank or insurer |
Common questions
Do I pay CPF for foreign employees?
No. CPF is only payable for Singapore citizens and permanent residents. For Employment Pass, S Pass and Work Permit holders you pay the Skills Development Levy, and for S Pass and Work Permit holders also the monthly foreign worker levy.
Why is CPF lower for a new permanent resident?
PRs contribute at graduated rates in their first two years of PR status, for example 4% employer and 5% employee in the first year for those aged 55 or below. The employer and employee can jointly apply to contribute at full rates, or for the employer to pay the full employer rate while the employee stays at the graduated rate.
How is CPF worked out on a bonus?
A bonus is an Additional Wage. CPF applies to it up to the Additional Wage ceiling, which is S$102,000 less the Ordinary Wages subject to CPF in the year. With a salary of S$8,000 or more, that leaves S$6,000 of bonus on which CPF is payable.
What else should I budget for?
Medical insurance and, for non-Malaysian Work Permit holders, a security bond; work injury compensation insurance for manual workers and lower-paid staff; the work pass application fees; and any benefits you offer, such as group insurance. Leave and public holidays are already part of the salary.
Does the cost include the employee’s income tax?
No. Income tax is the employee’s own liability and Singapore does not withhold it from monthly salary. When a foreign employee stops working in Singapore, the employer must seek tax clearance and hold back money owed to them until IRAS clears it. Our income tax calculator estimates the tax.
Is anything I enter stored?
No. The calculator runs entirely in your browser and sends nothing to us or anyone else.
Discuss your plans with a senior adviser.
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