Last checked: October 2026. Rules from the Ministry of Manpower (MOM).
How is salary for unpaid leave calculated in Singapore?
For a monthly-rated employee, salary for an incomplete month is the monthly gross rate of pay ÷ the number of working days in that month × the number of days actually worked. The same formula applies to unpaid leave, mid-month joiners and leavers.
When the incomplete month formula applies
MOM treats a month as incomplete when an employee starts after the first day of the month, leaves before the last day, takes one or more days of no-pay leave, or is away on reservist training. In each case, you pay for the days actually worked, not a flat daily rate.
Salary = monthly gross rate × days actually worked ÷ working days in the month
What counts as a working day
Working days exclude rest days and non-working days but include public holidays. Days actually worked include public holidays, paid hospitalisation leave and paid annual leave. A day of 5 hours or less counts as half a day, so a 5.5-day week counts each Saturday as a half day.
Because the number of working days changes every month, the cost of one day of unpaid leave changes too. That is why a fixed "salary ÷ 26" or "salary ÷ 30" deduction is wrong for most months, and why it shows up so often in salary claims.
Worked example
An administrator on a monthly gross salary of S$3,000, working Monday to Friday, takes 2 days of unpaid leave in October 2026. October 2026 has 22 working days on a 5-day week.
| Working days in October 2026 | 22 |
| Days actually worked22 − 2 | 20 |
| Salary for the monthS$3,000 × 20 ÷ 22 | S$2,727.27 |
| Deduction for unpaid leave | S$272.73 |
The same 2 days in a 21-day month would cost S$285.71, so always use the month's actual working days.
Sample only. Names and figures are illustrative.
Unpaid leave and other deductions
A deduction for absence can only cover the time the employee was actually away, and all deductions together must stay within the Employment Act limits. CPF is then worked out on the reduced salary for the month. We handle part-month pay, unpaid leave and the CPF that follows as part of monthly payroll processing. For CPF on the result, use the CPF contribution calculator.
Official source: MOM, calculate pay for an incomplete month of work. This calculator gives an estimate for monthly-rated full-time employees and is not legal advice.