Singapore Social Contributions
Source-backed employee estimate for 2025-01-01 to 2025-12-31.
Social contributions
The listed contributions are additional to the main tax schedule. Some countries include national-insurance premiums in that schedule; see the country assumptions to avoid double counting. Employer payments do not reduce employee take-home pay. Contribution thresholds and rounding use the period specified by the rule.
| Contribution | Rate / bands | Assessment |
|---|---|---|
| CPF · foreign employee exemption | 0% | Annual |
Calculation assumptions
- Year of Assessment 2026 covers employment income earned from 1 January to 31 December 2025.
- Foreign employee who is neither a Singapore citizen nor a permanent resident, and qualifies as Singapore tax resident for YA2026.
- Assumed age 18-54 as at 31 December 2025, without disability; the ordinary Earned Income Relief is applied.
- No CPF is payable for this foreign-employee profile. Citizens, permanent residents and non-resident tax treatment are unsupported.
- Tax is normally assessed separately from payroll. Monthly net is the annual after-tax amount averaged over twelve months, not the actual monthly tax withholding.
- No other personal reliefs, SRS contributions, donations, rebates, employer-paid tax or foreign income.
Coverage & limitations
Coverage: Standard · Rule version: SG-YA2026-v1 · Tax year: 2026 · Independent verification: pending.
- Limited to tax-resident foreign employees aged 18-54 with no disability and ordinary employment income only.
- Citizens, permanent residents, CPF, non-resident taxation, director fees and employer-paid-tax gross-up are not modelled.
- YA2026 uses 2025 earnings. This is not a projection of tax on 2026 earnings.
- No government benefit or additional relief eligibility is inferred. Employer skills-development and work-pass levies are excluded from employer totals.
- Annual tax payable is an estimate. Independent professional verification pending.
Official sources
- Individual income tax rates and residency - Inland Revenue Authority of Singapore
- Earned Income Relief - Inland Revenue Authority of Singapore
- CPF exemptions for foreign employees - Central Provident Fund Board
Source research date: 16 October 2026. This is distinct from independent professional verification. Automated source checks appear in the administration dashboard after the worker runs.