Foreign worker payroll in Singapore
Payroll for every type of foreign employee, from Work Permit crews to S Pass supervisors and Employment Pass managers, with the rules for each pass applied every month.
Or call 6970 5539, Monday to Friday.
What changes for foreign employees
- No CPF, but SDL is still payable
- Levy for Work Permit and S Pass holders, paid by you, never deducted
- Benefits such as housing may need reporting at year end
- IR21 tax clearance when they leave, where IRAS requires it
Payroll rules by type of pass
Many firms employ more than one type of pass holder. Each comes with its own mix of levy, overtime rules and reporting, and they all have to sit in one payroll with your local staff.
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Work Permit holders
Pay at least the salary declared to MOM, overtime and rest day pay under Part IV for most workers, salary into a bank account for workers living in dormitories, and monthly levy. Our work permit payroll page covers these checks in detail.
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S Pass holders
No CPF, levy payable by the employer, and salaries that often put them outside the Part IV overtime rules, depending on their pay and type of work. We set each one up from their contract.
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Employment Pass holders
No CPF and no levy, but benefits such as housing, cars or home leave passages may need to be reported on Appendix 8A, and they need IR21 tax clearance when they leave.
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Employees who become PRs
When a foreign employee becomes a Permanent Resident, CPF starts, at lower graduated rates for the first two years unless you and the employee agree to full rates. We switch them over in the right month. See our CPF submission service.
Where foreign worker payroll goes wrong
These errors show up as salary claims, levy bills that don't add up, or tax problems when someone leaves.
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Levy treated as a worker’s cost
The foreign worker levy is the employer’s cost and is never deducted from a worker’s pay. It is payable from the day a permit is issued until it is cancelled or expires. Rates depend on the pass, sector, skill level and your share of foreign workers; check them on MOM’s foreign worker levy page.
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SDL forgotten
Because there is no CPF for foreign employees, the Skills Development Levy is easy to miss. It is payable for them too, every month.
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Pass cancelled late
A worker who leaves but whose pass is not cancelled keeps generating levy. We remind you at final pay and check your levy bill against your payroll each month.
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Tax clearance missed
When a foreign employee stops working for you, IRAS may require IR21 and for you to hold back money owed to them. Paying out everything on the last day can leave you liable. See our IR8A and IR21 filing service.
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Deductions outside the rules
Deductions for accommodation, advances or damage are allowed only within Employment Act limits. See MOM’s rules on salary deductions.
One payroll for local and foreign staff
Your citizens, PRs and pass holders are paid in the same run, each under the right rules, with one approval. Contractors can see how this works on our construction payroll page.
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Pass details on every employee recordPass type, number and expiry, declared salary, and PR date where it applies.
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Levy reconciliationYour MOM levy bill checked against your payroll every month.
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Overtime and rest day payApplied to the pass holders covered by Part IV. Try the overtime pay calculator.
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Benefits recorded for Appendix 8AHousing and other benefits captured during the year, not at the last minute.
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Leavers handled end to endFinal pay, a pass cancellation reminder, and IR21 where needed.
Get a quote for your foreign worker payroll
Tell us how many staff you have on CPF. We reply within one working day with a fixed monthly price.
Not ready for a quote? Get a free payroll check
Send us one month's payroll and we'll flag CPF, overtime and rest day errors. You can remove names and NRIC or FIN numbers before you send it.
How we protect you
Your money stays with you
We never collect or hold salary funds. Wages move straight from your bank account to your employees.
Access through Corppass
You authorise us for CPF and IRAS services on Corppass and can remove that access at any time. We never ask for your passwords.
Personal data protected
Employee data is handled under the PDPA, with a data processing agreement for every client and a named Data Protection Officer.
Questions employers ask us
Something else on your mind? Call 6970 5539 and ask.
Is payroll different for Work Permit, S Pass and Employment Pass holders?
Yes. None of them pay CPF, but levy applies to Work Permit and S Pass holders, overtime rules depend on salary and type of work, and benefits such as housing may need reporting. See MOM on the salary limit for overtime.
Do we pay SDL for foreign employees?
Yes. The Skills Development Levy is payable for foreign employees as well as local staff, even though there is no CPF.
What happens when a foreign employee becomes a PR?
CPF starts from the month they become a PR, at lower graduated rates for the first two years unless you and the employee agree to full rates. We switch them over in the right month.
Do we need to report housing we provide?
Accommodation and other benefits-in-kind may need to be reported on Appendix 8A at year end. We record them during the year. See our IR8A and IR21 filing service.
A foreign employee is leaving Singapore. What do we need to do?
Settle final pay, cancel the work pass, and file IR21 tax clearance where IRAS requires it, holding back money due to the employee until clearance. See IRAS tax clearance (IR21).
Get a payroll quote
Tell us about your team. We reply within one working day with a fixed monthly price.
- Salaries are paid from your own bank account, never through ours
- Access through Corppass only, which you can remove at any time. We never ask for your passwords.
- Employee data handled under the PDPA, with a data processing agreement for every client
6970 5539 or +65 9363 7174
myjob@myjob.com.sg