Singapore Employee
Total Cost Calculator
Find out what each hire actually costs your business. Employer CPF, SDL and all statutory obligations — instantly, for up to 10 employees at once.
Cost Breakdown /mo
We handle your payroll and CPF every month
CPF calculations, MOM-compliant payslips, SDL filing — all done remotely from S$8 per employee. Fixed fee, no surprises.
2026 Employer CPF Rates
| Age | Employer | Employee |
|---|---|---|
| Below 55 | 17% | 20% |
| 55 – 60 | 15.5% | 16% |
| 60 – 65 | 12% | 10.5% |
| 65 – 70 | 9.5% | 7.5% |
| Above 70 | 7.5% | 5% |
OW ceiling: S$8,000/month
PR Year 1: Employer 4% / Employee 5%
PR Year 2: Employer 9% / Employee 15%
EP / S-Pass: No CPF
Skills Development Levy
SDL = 0.25% of gross monthly wages, minimum S$2 per employee. Applies to all employees including foreigners. Payable monthly to CPF Board together with CPF contributions.
Related Calculators
What is the true cost of hiring an employee in Singapore?
The true employer cost is the gross salary plus the employer CPF contribution (up to 17%) plus the Skills Development Levy (0.25%). For a citizen under 55 earning S$4,000/month, the total employer outlay is S$4,692 — a 17.25% markup above the agreed salary.
Most business owners anchor on the salary figure when budgeting for a new hire. The actual cost is higher — not because of hidden charges, but because of mandatory statutory contributions the employer pays on top. Knowing the true number prevents budget surprises, especially when hiring a second or third person.
Which employer costs are mandatory in Singapore?
Two statutory employer costs apply to all Singapore citizen and PR employees: the employer CPF contribution and the Skills Development Levy. Work pass holders (EP, S-Pass) are exempt from CPF but SDL still applies.
| Cost | Rate | Who it applies to | Ceiling |
|---|---|---|---|
| Employer CPF | Up to 17% | Citizen & PR | S$8,000 OW |
| SDL | 0.25% (min S$2) | All employees incl. foreigners | None |
| Employee CPF | Up to 20% | Deducted from employee wages | S$8,000 OW |
How does the CPF Ordinary Wage ceiling affect employer costs?
From 2026, CPF contributions are calculated on the first S$8,000 of monthly ordinary wages only. Above that ceiling, no additional CPF is payable. This means the employer CPF cost is capped at S$1,360/month per employee under 55 regardless of how high the salary goes.
For employees earning S$8,000 or below, every dollar of salary increase also increases your CPF obligation. Above S$8,000, the employer CPF stays fixed while the gross cost continues to grow. This is an important planning point when offering salary packages near or above the ceiling.
How does this calculator differ from the CPF Calculator?
The CPF Calculator shows payslip deductions and contributions for a single employee. This calculator shows the total employer outlay — gross salary plus all employer costs — for up to 10 employees at once, with an annual view and benchmark comparison table.
Use the CPF Calculator when you need to verify a specific payslip or check contribution amounts. Use this calculator when you are building a hiring budget, comparing the cost of different salary offers, or planning annual payroll spend for your team.
Frequently asked questions
Does employer CPF come out of the employee's salary?
No. The employer CPF contribution is paid by the employer on top of the employee's gross salary. Only the employee's share of CPF is deducted from their gross wages. When you offer S$4,000/month, the employee receives S$4,000 minus their CPF share. You pay S$4,000 plus your CPF share.
Do I pay CPF for part-time employees in Singapore?
Yes. CPF is payable for all employees earning more than S$50/month regardless of employment status — full-time, part-time, or casual. The rates are the same; only the dollar amount differs because contributions are a percentage of actual wages paid.
What is the PR graduated CPF rate?
To ease the financial adjustment for new Permanent Residents, reduced CPF rates apply in Years 1 and 2. In Year 1, employer contributes 4% and employee contributes 5%. In Year 2, employer contributes 9% and employee contributes 15%. From Year 3 onwards, full citizen rates apply.
When must SDL be paid?
SDL is payable monthly, together with CPF contributions, by the 14th of the following month. It is remitted to the CPF Board who channels the funds to SkillsFuture Singapore. Late payment attracts a 10% penalty on the outstanding SDL amount.
Payroll done for you
We calculate CPF, file SDL and deliver compliant payslips every month
From S$8 per employee per month. Fixed fee, no hourly billing. All handled remotely so you can focus on your business.
