What salary includes
Salary is remuneration, including allowances, for work under a contract of service. It excludes accommodation and utilities in kind, employer pension or provident-fund contributions, travelling allowances, work-expense reimbursements, discharge or retirement gratuities, and retrenchment benefits. Singapore has no single general minimum wage; agreed salary follows negotiation with the employer or union, while applicable wage requirements must still be checked separately.
Payment dates
Employees covered by the Employment Act must be paid at least monthly. Ordinary salary is due within 7 days after the salary period ends; overtime is due within 14 days. Commission timing and calculation follow the contract, established policy or practice.
| Situation | Deadline |
|---|---|
| Resignation with required notice served | Last day of employment |
| Resignation without serving notice | Within 7 days after the last day |
| Dismissal for misconduct | Last day; if impossible, within 3 working days of dismissal |
| Employer terminates the contract | Last day; if impossible, within 3 working days of termination |
Tax clearance and payment method
When a foreign employee leaves employment, the employer must withhold all monies due, including salary and leave pay, for tax clearance for up to 30 days after notifying the Comptroller of Income Tax. Salary should be paid on a working day during working hours at the workplace or another agreed place. Bank transfers are permitted; a cheque counts as payment only after it clears.
Payslips, records and disputes
Since 1 April 2016 employers must issue itemised payslips and retain detailed employment and salary records for employees covered by the Employment Act. Non-payment of salary is an offence. Ask the employer about late payment and restoration of the regular schedule; if unpaid, seek TADM advice through Ask TADM or an advisory appointment, file a claim through TADM eServices, or approach the union. File early because claim amounts and filing periods are limited.
Related topics and services
Documents and references
- Use the "Ask TADM" chatbot ↗ Reference
- TADM eServices ↗ Reference
- tax clearance ↗ Government source
- file an employment-related claim ↗ Reference