Payroll, CPF and itemised payslips
Payroll & CPF Compliance in Singapore
Singapore payroll is straightforward once CPF applicability is settled, and itemised payslips are mandatory.
GCC business setup specialists
Two things make Singapore payroll distinctive
CPF applies only to citizens and permanent residents, so a mixed workforce needs two treatments. And itemised payslips are a legal requirement, not a courtesy — the content is prescribed.
- CPF calculated correctly per employee status
- Itemised payslips meeting the prescribed content
- Annual employee income reporting handled
20+
Mainland, free zone and offshore jurisdictions we file in — so the recommendation is based on your activity, not on which authority we happen to be registered with.
7,000+
Companies successfully established.
Black Swan Business Setup Services•Black Swan Business Setup Services•Black Swan Business Setup Services
What we run
The Singapore payroll cycle
These apply from the first employee.
| Element | What it involves | Rhythm |
|---|---|---|
| Salary calculation | Salary, allowances, overtime and deductions | Monthly |
| CPF contributions | Employer and employee shares for citizens and PRs | Monthly |
| Itemised payslips | Prescribed content, issued to covered employees | Each pay period |
| Levies | Where applicable to pass types | Monthly |
| Employee income reporting | Annual reporting of remuneration to IRAS | Annual |
| Termination entitlements | Notice, leave and any contractual benefits | On exit |
CPF rates, payslip content requirements and reporting obligations are set by the Singapore authorities and change. What applies is confirmed in writing.
How it works
Setting payroll up and running it
The setup month settles CPF treatment for each employee.
01
Set up
Employees, contracts, salary structures and CPF applicability captured by employee status.
02
Run monthly
Salaries calculated, CPF remitted where applicable, itemised payslips issued and records kept.
03
Report and exit
Annual employee income reporting prepared, and termination entitlements calculated correctly on exit.
- Business profile and UEN
- Employment contracts for all staff
- Salary and allowance breakdown
- Each employee’s status: citizen, PR or pass holder
- Start dates for every employee
- CPF employer registration details
- Bank details for salary payment
- Leave entitlements and balances
- Pass types and levy applicability
- Prior payroll records, if any
- Workplace injury insurance details
- Any ongoing employment dispute
Scope
What is included, and what is not
Stated plainly, so nothing is added once the engagement starts.
Included in the service fee
- Payroll setup and salary structures
- Monthly salary calculation
- CPF calculation and submission support
- Itemised payslips meeting prescribed content
- Levy calculation where applicable
- Leave and absence tracking
- Annual employee income reporting
- Termination entitlement calculations
Not included, quoted separately
- The salaries themselves and bank charges
- CPF contributions themselves
- Levies payable
- Insurance premiums
- Employment law advice on disputes
- Recruitment and onboarding
- Work pass applications, quoted separately
- Payroll outside Singapore
Verify independently
Official Singapore authorities
We file directly with these bodies on your behalf.
Accounting and Corporate Regulatory Authority (ACRA)Inland Revenue Authority of Singapore (IRAS)Ministry of ManpowerCentral Provident Fund BoardSingapore CustomsSingapore Food Agency
Questions
Singapore payroll — FAQs
Who do I pay CPF for?
Singapore citizens and permanent residents. Foreign employees on work passes are outside CPF, though levies may apply instead depending on the pass.
Are payslips really mandatory?
Yes, and the content is prescribed. Issuing nothing, or an informal summary, is a compliance failure.
What is the annual income reporting?
Employers report employee remuneration to IRAS annually, separate from the company’s own tax return.
What happens on termination?
Notice, accrued leave and any contractual entitlements are calculated and paid. Getting this wrong is where disputes start.
Can you run payroll for one employee?
Yes. CPF, payslip and reporting obligations apply from the first hire.
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At Black Swan Business Setup Services, our mission is simple: to empower entrepreneurs and companies of all sizes to establish and expand their presence in the UAE, Oman, Saudi Arabia, Bahrain, and beyond.
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