Counting thresholds and exclusions
A citizen or PR employed under a contract of service, including a company director, counts as 1 at monthly pay of at least S$1,800, or 0.5 at S$900 to below S$1,800. Below S$900 does not count. Sole-proprietor/partnership owners and platform workers do not count. A local worker may count for at most two companies; do not duplicate salary and CPF across accounts within one company to inflate quota. Newly hired staff affect quota after the first full month’s salary and CPF are paid.
| Employee | Monthly salary | Count |
|---|---|---|
| A | S$4,500 | 1 |
| B | S$1,800 | 1 |
| C | S$1,000 | 0.5 |
| D | S$900 | 0.5 |
| E | S$400 | 0 |
| Total | — | 3 |