Mandatory coverage requires both a retail role under a full-time or part-time contract of service and employment by a firm hiring foreign workers. The firm’s SSIC need not be Retail Trade. Covered workers must be citizens or PRs. Compliance is required for work-pass applications and renewals; classification follows actual responsibilities, not simply a title such as sales associate.
Responsibilities by level
Role
Responsibilities
Manager
Oversees operations and SOPs, resolves service problems, improves sales and performance, links online/offline customer experience and assesses training.
Supervisor
Supervises service staff and operational needs, builds product expertise, trains store staff and performs assistant-supervisor duties.
Assistant supervisor
Supports daily operations, sales and profitability; prepares rosters and coordinates, coaches and counsels assistants, cashiers and third-party staff.
Senior cashier
Mentors cashiers, plans checkout resources and training, banks receipts daily and analyses cash differences, in addition to cashier duties.
Senior assistant
Supports stock management, guides assistants, answers promotion enquiries and trains new staff, in addition to assistant duties.
Cashier
Handles checkout, online fulfilment where required, promotions, enquiries, exchanges and refunds.
Assistant
Explains and demonstrates products, maintains displays, counts and replenishes stock, keeps product/promotion knowledge current and attends training.
Monthly and hourly gross minimums
Gross wage includes basic pay, travel, food and housing allowances, and productivity incentives. It excludes bonuses including AWS, stock options, special work-expense reimbursements, benefits in kind and employer CPF contributions. Full-time figures cover 35–44 weekly hours, excluding overtime. Part-time rates use a 44-hour basis. Manager and supervisor wages remain market-determined. TCR indicated a 2026 wage-schedule review.
Full-time monthly gross minimum
Role
Sep 2024–Aug 2025
Sep 2025–Aug 2026
Sep 2026–Aug 2027
Sep 2027–Aug 2028
Assistant supervisor
S$2635
S$2790
S$2950
S$3100
Senior cashier / assistant
S$2395
S$2535
S$2680
S$2820
Assistant / cashier
S$2175
S$2305
S$2435
S$2565
Part-time hourly gross minimum
Role
Sep 2024–Aug 2025
Sep 2025–Aug 2026
Sep 2026–Aug 2027
Sep 2027–Aug 2028
Assistant supervisor
S$13.82
S$14.63
S$15.47
S$16.26
Senior cashier / assistant
S$12.56
S$13.3
S$14.06
S$14.79
Assistant / cashier
S$11.41
S$12.09
S$12.77
S$13.45
Overtime and three-month averaging
For full-time employees working over 44 hours and covered by Employment Act Part 4, satisfy both overtime of at least 1.5 times basic rate and the additional PWM gross minimum for overtime. The official tables distinguish periods before and from 1 September 2025. To accommodate seasonal sales, a month may meet either its own gross requirement including overtime, or the previous 3 months’ average pay may meet the corresponding average required wage. Annex D contains worked examples; PW Portal allows checking individual records.
Training and new-hire grace period
Every retail PWM role requires one approved WSQ module or a relevant IHL qualification from an MOE-registered institution. An employer with in-house ATO status may use an in-house WSQ module whose TSC code begins RET. New hires have a 6-month training-compliance grace period from their employment date. Annex C of the TCR report gives the complete training framework and the approved list.
Complete overtime thresholds and worked examples
These tables retain every 0–72-hour threshold and all four Annex D averaging examples. For PWM thresholds only, round monthly overtime down to a whole hour: 2.8 means the 2-hour threshold, while actual Employment Act overtime pay still follows all payable hours. Future 2027–28 figures remain subject to review.
September 2025 illustration: a S$1,900 basic wage needs S$405 variable pay to reach S$2,305 without overtime. At 10 overtime hours, illustrated overtime pay is S$149.50, giving S$2,049.50 basic plus overtime; the threshold is S$2,462, leaving S$412.50 to be made up by variable components.
Three-month averaging applies only to retail PWM, not other PWM/OPW/LQS jobs. It can span retail role changes or part-time/full-time changes, but not a move outside retail PWM. New staff must meet each first two months’ requirement; averaging starts in month 3. A partial first month is pro-rated and counts as month 1. Figures in the four example tables are those shown in the report, including its illustrative rounding.
Retail gross minimum with overtime: Sep 2025–Aug 2026
Monthly overtime hours
Assistant / cashier
Senior assistant / cashier
Assistant supervisor
0
S$2,305
S$2,535
S$2,790
1
S$2,321
S$2,552
S$2,809
2
S$2,336
S$2,570
S$2,828
3
S$2,352
S$2,587
S$2,847
4
S$2,368
S$2,604
S$2,866
5
S$2,384
S$2,621
S$2,885
6
S$2,399
S$2,639
S$2,904
7
S$2,415
S$2,656
S$2,923
8
S$2,431
S$2,673
S$2,942
9
S$2,446
S$2,691
S$2,961
10
S$2,462
S$2,708
S$2,980
11
S$2,478
S$2,725
S$2,999
12
S$2,494
S$2,742
S$3,018
13
S$2,509
S$2,760
S$3,037
14
S$2,525
S$2,777
S$3,056
15
S$2,541
S$2,794
S$3,075
16
S$2,556
S$2,812
S$3,094
17
S$2,572
S$2,829
S$3,113
18
S$2,588
S$2,846
S$3,132
19
S$2,604
S$2,863
S$3,151
20
S$2,619
S$2,881
S$3,170
21
S$2,635
S$2,898
S$3,189
22
S$2,651
S$2,915
S$3,209
23
S$2,666
S$2,933
S$3,228
24
S$2,682
S$2,950
S$3,247
25
S$2,698
S$2,967
S$3,266
26
S$2,714
S$2,984
S$3,285
27
S$2,729
S$3,002
S$3,304
28
S$2,745
S$3,019
S$3,323
29
S$2,761
S$3,036
S$3,342
30
S$2,776
S$3,054
S$3,361
31
S$2,792
S$3,071
S$3,380
32
S$2,808
S$3,088
S$3,399
33
S$2,824
S$3,105
S$3,418
34
S$2,839
S$3,123
S$3,437
35
S$2,855
S$3,140
S$3,456
36
S$2,871
S$3,157
S$3,475
37
S$2,886
S$3,175
S$3,494
38
S$2,902
S$3,192
S$3,513
39
S$2,918
S$3,209
S$3,532
40
S$2,934
S$3,226
S$3,551
41
S$2,949
S$3,244
S$3,570
42
S$2,965
S$3,261
S$3,589
43
S$2,981
S$3,278
S$3,608
44
S$2,997
S$3,296
S$3,627
45
S$3,012
S$3,313
S$3,646
46
S$3,028
S$3,330
S$3,665
47
S$3,044
S$3,347
S$3,684
48
S$3,059
S$3,365
S$3,703
49
S$3,075
S$3,382
S$3,722
50
S$3,091
S$3,399
S$3,741
51
S$3,107
S$3,416
S$3,760
52
S$3,122
S$3,434
S$3,779
53
S$3,138
S$3,451
S$3,798
54
S$3,154
S$3,468
S$3,817
55
S$3,169
S$3,486
S$3,836
56
S$3,185
S$3,503
S$3,855
57
S$3,201
S$3,520
S$3,874
58
S$3,217
S$3,537
S$3,893
59
S$3,232
S$3,555
S$3,912
60
S$3,248
S$3,572
S$3,931
61
S$3,264
S$3,589
S$3,950
62
S$3,279
S$3,607
S$3,969
63
S$3,295
S$3,624
S$3,988
64
S$3,311
S$3,641
S$4,007
65
S$3,327
S$3,658
S$4,026
66
S$3,342
S$3,676
S$4,046
67
S$3,358
S$3,693
S$4,065
68
S$3,374
S$3,710
S$4,084
69
S$3,389
S$3,728
S$4,103
70
S$3,405
S$3,745
S$4,122
71
S$3,421
S$3,762
S$4,141
72
S$3,437
S$3,779
S$4,160
Retail gross minimum with overtime: Sep 2026–Aug 2027
Monthly overtime hours
Assistant / cashier
Senior assistant / cashier
Assistant supervisor
0
S$2,435
S$2,680
S$2,950
1
S$2,452
S$2,698
S$2,970
2
S$2,468
S$2,717
S$2,990
3
S$2,485
S$2,735
S$3,010
4
S$2,501
S$2,753
S$3,030
5
S$2,518
S$2,771
S$3,051
6
S$2,535
S$2,790
S$3,071
7
S$2,551
S$2,808
S$3,091
8
S$2,568
S$2,826
S$3,111
9
S$2,584
S$2,844
S$3,131
10
S$2,601
S$2,863
S$3,151
11
S$2,618
S$2,881
S$3,171
12
S$2,634
S$2,899
S$3,191
13
S$2,651
S$2,918
S$3,211
14
S$2,667
S$2,936
S$3,232
15
S$2,684
S$2,954
S$3,252
16
S$2,701
S$2,972
S$3,272
17
S$2,717
S$2,991
S$3,292
18
S$2,734
S$3,009
S$3,312
19
S$2,750
S$3,027
S$3,332
20
S$2,767
S$3,045
S$3,352
21
S$2,784
S$3,064
S$3,372
22
S$2,800
S$3,082
S$3,393
23
S$2,817
S$3,100
S$3,413
24
S$2,833
S$3,119
S$3,433
25
S$2,850
S$3,137
S$3,453
26
S$2,867
S$3,155
S$3,473
27
S$2,883
S$3,173
S$3,493
28
S$2,900
S$3,192
S$3,513
29
S$2,916
S$3,210
S$3,533
30
S$2,933
S$3,228
S$3,553
31
S$2,950
S$3,246
S$3,574
32
S$2,966
S$3,265
S$3,594
33
S$2,983
S$3,283
S$3,614
34
S$2,999
S$3,301
S$3,634
35
S$3,016
S$3,320
S$3,654
36
S$3,033
S$3,338
S$3,674
37
S$3,049
S$3,356
S$3,694
38
S$3,066
S$3,374
S$3,714
39
S$3,082
S$3,393
S$3,734
40
S$3,099
S$3,411
S$3,755
41
S$3,116
S$3,429
S$3,775
42
S$3,132
S$3,447
S$3,795
43
S$3,149
S$3,466
S$3,815
44
S$3,166
S$3,484
S$3,835
45
S$3,182
S$3,502
S$3,855
46
S$3,199
S$3,521
S$3,875
47
S$3,215
S$3,539
S$3,895
48
S$3,232
S$3,557
S$3,915
49
S$3,249
S$3,575
S$3,936
50
S$3,265
S$3,594
S$3,956
51
S$3,282
S$3,612
S$3,976
52
S$3,298
S$3,630
S$3,996
53
S$3,315
S$3,648
S$4,016
54
S$3,332
S$3,667
S$4,036
55
S$3,348
S$3,685
S$4,056
56
S$3,365
S$3,703
S$4,076
57
S$3,381
S$3,722
S$4,096
58
S$3,398
S$3,740
S$4,117
59
S$3,415
S$3,758
S$4,137
60
S$3,431
S$3,776
S$4,157
61
S$3,448
S$3,795
S$4,177
62
S$3,464
S$3,813
S$4,197
63
S$3,481
S$3,831
S$4,217
64
S$3,498
S$3,849
S$4,237
65
S$3,514
S$3,868
S$4,257
66
S$3,531
S$3,886
S$4,278
67
S$3,547
S$3,904
S$4,298
68
S$3,564
S$3,923
S$4,318
69
S$3,581
S$3,941
S$4,338
70
S$3,597
S$3,959
S$4,358
71
S$3,614
S$3,977
S$4,378
72
S$3,630
S$3,996
S$4,398
Retail gross minimum with overtime: Sep 2027–Aug 2028 (subject to review)