Singapore salary and payroll guide
Review supported years, regional coverage, and payroll scope for Singapore before opening the calculator.
Quick read
Latest supported year: 2026
Historic years remain visible when the underlying engine supports them.
National rules
Regional rule sets appear where one national assumption is not enough.
Employee-focused payroll model
The calculator is built for salary, deductions, and employer costs rather than full self-employment tax filing.
Currency
SGD
The calculator and charts display amounts in the local currency.
Available Years
2024-2026
Supported years are visible before you open the interactive tool.
Subdivisions
National rules
Regional models appear where payroll rules differ below the national level.
Privacy Status
Browser-based
Salary inputs stay local while the calculator runs on the client.
- Progressive income tax calculation
- Mandatory social security (pension, health, and similar contributions)
- Employer-side payroll costs and total labor cost
- Value-added tax and consumption analysis
- Tax Freedom Day calculation
- Self-employment and business income are outside the main scope of this tool
- Detailed local tax credits are not fully modeled
- Wealth, inheritance, and gift taxes are not included
- Complex fringe benefits are not yet covered in detail
How to read the model
How NettoFlow breaks down pay in Singapore
This page is not just a door into the calculator. It explains which tax and payroll layers matter most in Singapore and which inputs visibly change the result.
Income tax structure
Tax years, bracket thresholds, and filing logic decide how quickly gross salary turns into taxable income.
Payroll contributions
Pension, health, unemployment, and employer-side payroll costs change both take-home pay and full employment cost.
Local and personal settings
Regions, household status, children, or local surcharges can move the result materially even within the same country.
Singapore Settings
Country-specific settings
This country uses extra local settings beyond the shared salary fields. In the calculator, those settings cover: Singapore tax residency and CPF status.
Social Security Contributions
SPR/First year: employer 4%, employee 5%. SPR/Second year: employer 9%, employee 15%. Full: employer 17%, employee 20%. Caps apply.
- CPF (<=55): Employee 20% / Employer 17%
- CPF (56-60): Employee 18% / Employer 16%
- CPF (61-65): Employee 12.5% / Employer 12.5%
- CPF (66-70): Employee 7.5% / Employer 9%
- CPF (>70): Employee 5% / Employer 7.5%
- CPF ordinary wage ceiling (annualised): SGDÂ 96,000.00
- CPF ordinary wage ceiling (monthly): SGDÂ 8,000.00
- CPF annual limit: SGDÂ 37,740.00
- Skills Development Levy: 0.25%
- SDL min / max (monthly): SGDÂ 2.00 / SGDÂ 11.25
CPF statuses
SPR/First year: employer 4%, employee 5%. SPR/Second year: employer 9%, employee 15%. Full: employer 17%, employee 20%. Caps apply.
- Citizen / full CPF: Employee 20% / Employer 17%
- SPR year 1 graduated: Employee 5% / Employer 4%
- SPR year 2 graduated: Employee 15% / Employer 9%
- SPR year 1 higher employer: Employee 5% / Employer 17%
- SPR year 2 higher employer: Employee 15% / Employer 17%
- No CPF: foreign employees outside CPF scope
Income Tax
Residents use progressive resident rates with earned income relief. Non-resident employment income is taxed at 15% of gross or resident rates on gross income, whichever is higher.
- Earned income relief (<55): SGDÂ 1,000.00
- Earned income relief (55+): SGDÂ 8,000.00
- Resident 2% starts above: SGDÂ 20,000.00
- Resident 3.5% starts above: SGDÂ 30,000.00
- Resident 7% starts above: SGDÂ 40,000.00
- Resident 11.5% starts above: SGDÂ 80,000.00
- Resident 15% starts above: SGDÂ 120,000.00
- Top resident band above: SGDÂ 1,000,000.00
- Non-resident rate: 15%
Earned income relief
Use this setting when tax or payroll rules depend on your personal situation. It can change thresholds, reliefs, contribution rates, or the way salary tax is assessed.
- 0-54: SGDÂ 1,000.00
- 55-59: SGDÂ 6,000.00
- 60+: SGDÂ 8,000.00
Calculator glossary
What the inputs mean for Singapore
These are the main fields you will see when you configure Singapore. Payroll is not driven by gross salary alone, so the guide explains the extra inputs too.
Gross Salary
Enter the gross pay before taxes and contributions. This is the starting point for net salary, employer cost, and comparison views.
Year
Select the tax year that matches the payslip or scenario you want to model. Thresholds, brackets, and contribution limits can change from year to year.
Age
Use this setting when tax or payroll rules depend on your personal situation. It can change thresholds, reliefs, contribution rates, or the way salary tax is assessed.
Capital Gains
Use this field when you want to estimate salary and investment income in the same scenario. Capital-gains rules are often narrower than salary-tax rules.
Country-specific settings
This country uses extra local settings beyond the shared salary fields. In the calculator, those settings cover: Singapore tax residency and CPF status.