Singapore EOR cost guide
Singapore EOR Cost: What You Pay Each Month
The three parts of a Singapore EOR bill
1. Salary
2. Statutory employer costs
3. The EOR service fee
NNRoad charges a monthly service fee for each employee. We quote it after reviewing the role, and the proposal shows it on its own line, separate from the employment cost.
Employer CPF contributions in 2026
| Employee age | Employer CPF | Employee CPF | Total |
|---|---|---|---|
| 55 and below | 17% | 20% | 37% |
| Above 55 to 60 | 16% | 18% | 34% |
| Above 60 to 65 | 12.5% | 12.5% | 25% |
| Above 65 to 70 | 9% | 7.5% | 16.5% |
| Above 70 | 7.5% | 5% | 12.5% |
Rates from 1 January 2026 for Singapore citizens and permanent residents from their third year of PR, earning more than S$750 a month. Contributions apply to ordinary wages up to S$8,000 a month. Source: CPF Board.
Three details that change the number
- The S$8,000 ceiling. CPF is only charged on ordinary wages up to S$8,000 a month. Someone earning S$12,000 costs the same employer CPF as someone earning S$8,000. CPF Board
- Bonuses. Bonuses and the 13th-month AWS are additional wages. They attract CPF up to an annual ceiling of S$102,000 minus the ordinary wages already subject to CPF that year.
- New permanent residents pay lower, graduated rates in their first two years of PR.
Other employer costs in Singapore
| Cost | Required? | How much |
|---|---|---|
| Skills Development Levy (SDL) | Yes, for every employee | 0.25% of monthly pay, minimum S$2, maximum S$11.25. CPF Board |
| Work injury compensation insurance | For manual workers, and non-manual staff earning S$2,600 a month or less | Premium set by the insurer. MOM |
| Self-help group contributions | Deducted from the employee’s pay, not an employer cost | Small monthly amount based on the employee’s community. CPF Board |
| 13th-month payment (AWS) | No, but common | Usually one month’s salary, paid at year end |
| Medical or group insurance | No, but expected for many roles | Depends on the plan you choose |
If you ask us to pay insurance or other benefits through payroll, their cost becomes part of the employment cost and appears on your invoice.
How NNRoad quotes
What your proposal shows
Every line, before you sign
- Onboarding and exit paperwork, including the employment contract and Key Employment Terms
- Mandatory benefits: CPF contributions, Skills Development Levy and statutory leave administration
- Monthly payroll administration and itemised payslips
- Salary payment to the employee
- Annual employment income reporting to IRAS (IR8A through the Auto-Inclusion Scheme)
| What you pay | How it works |
|---|---|
| Monthly service fee | Quoted per employee after we review the role |
| Employment cost | Salary, employer contributions and any benefits you agree, passed through at cost |
| Government and third-party fees | Passed through at cost, if any apply |
| Invoicing | One invoice per payroll month, with a line-by-line breakdown |
Three worked examples
These examples assume a Singapore citizen aged 55 or below, no insured benefits paid through payroll, and an illustrative exchange rate of US$1 = S$1.28. Figures are rounded to the cent. CPF rates can differ by age and PR year; insurance, agreed benefits, bonuses, expenses and currency-conversion terms can change the final invoice. Confirm these items in the written proposal.
| S$4,500 salary | S$7,000 salary | S$12,000 salary | |
|---|---|---|---|
| Gross monthly salary | S$4,500.00 | S$7,000.00 | S$12,000.00 |
| Employer CPF (17%) | S$765.00 | S$1,190.00 | S$1,360.00 (capped at S$8,000 of wages) |
| Skills Development Levy | S$11.25 | S$11.25 | S$11.25 |
| Total employment cost | S$5,276.25 | S$8,201.25 | S$13,371.25 |
| Total employment cost in USD | US$4,122.07 | US$6,407.23 | US$10,446.29 |
The yearly view, including a 13th-month bonus
| Item | Amount |
|---|---|
| Salary for 12 months | S$84,000.00 |
| AWS (one month’s salary) | S$7,000.00 |
| Employer CPF on salary (12 × S$1,190) | S$14,280.00 |
| Employer CPF on AWS (within the additional wage ceiling) | S$1,190.00 |
| Skills Development Levy (12 × S$11.25) | S$135.00 |
| Total employment cost for the year | S$106,605.00 (about US$83,285) |
EOR or your own Singapore company?
- At least one director who is ordinarily resident in Singapore
- A company secretary appointed within six months of incorporation
- A registered office address in Singapore
- Annual filings with ACRA and corporate tax filings with IRAS
- Bookkeeping, a corporate bank account and your own payroll, CPF and IR8A process
Questions about Singapore EOR cost
What currency do you invoice in?
US dollars. Salaries and CPF are paid to the employee and the CPF Board in Singapore dollars and converted for your invoice.
Does this pricing apply to foreign employees?
No. This page covers Singapore citizens and permanent residents hired through our Singapore EOR. Foreign hires who need a work pass go through our Hire Foreigner in Singapore service, which has its own pricing.