HR Compliance in Singapore: Essential Requirements for 2025

Updated 28 February 2025

Executive Summary

Singapore's employment ecosystem is underpinned by robust legislation such as the Employment Act and the Central Provident Fund (CPF) Act. Understanding and complying with these laws safeguards employers from costly penalties while ensuring employees enjoy fair treatment and benefits.

Core obligations: written contracts, punctual salary payments with itemised payslips, CPF contributions, statutory leave and lawful termination procedures.
Foreign workforce compliance: secure the correct work passes (EP, S Pass, Work Permit) before employment begins.
Workplace standards: fulfil Workplace Safety & Health (WSH) duties and follow anti-discrimination guidelines.
Future-proofing: embrace flexible work arrangements (FWAs), digital HR solutions and mental-wellness initiatives.

Key Employment Legislation

The table below summarises Singapore's foundational HR laws and their coverage:

Legislation	Scope
Employment Act (EA)	Minimum standards on working hours, overtime, rest days, public holidays, leave and termination. Details
CPF Act	Mandates employer (17 %) and employee (20 %) contributions for citizens/PRs. Guide
Workplace Safety & Health (WSH) Act	Requires safe workplaces, risk assessments, incident reporting and training. Overview
Employment of Foreign Manpower (EFMA)	Regulates work passes, levies, quotas and fair hiring obligations.
Retirement & Re-employment Act	Prohibits dismissal for age before 63 and mandates re-employment to 68. More

Work Pass Requirements

Hiring non-citizens? Start with MOM's Pass Navigator.

Quick Comparison

Employment Pass (EP): Professionals; min salary S$5 000 (S$5 600 from Sep 2025); no levy or quota.
S Pass: Mid-level skills; min salary S$3 000 (S$3 150 from Sep 2024); quota 10–15 %; levy S$550–650.
Work Permit: Semi-skilled; sector quotas, levies and source-country restrictions; no set minimum salary.

TIP — Fair hiring: Advertise roles on the MyCareersFuture jobs portal for 28 days to satisfy the Fair Consideration Framework.

Workplace Safety & Health (WSH)

Under the WSH Act employers must:

Conduct detailed risk assessments and implement controls.
Provide PPE, safety training and competent supervision.
Report accidents causing death or major injury within 10 days.
Maintain incident and safety records for at least 3 years.

Case Study: XYZ Engineering was fined S$140 000 in 2024 after a fatal fall revealed inadequate fall-protection—showing the high cost of lapses.

Fair Employment & Anti-Discrimination

Adhere to the Tripartite Guidelines on Fair Employment Practices:

Recruit, remunerate and promote strictly by merit.
Avoid demographic preferences in job ads unless genuinely job-related.
Publish a workplace-harassment policy and confidential reporting channel.
Prepare for the new Workplace Fairness Legislation (phased in from 2025).

Documentation & Record-Keeping

Employment Contracts

Issue Key Employment Terms (KET) within 14 days of start date. Include:

Role, duties, start date and probation details
Salary breakdown and overtime rates
Working hours, rest days, statutory leave
Notice periods and termination grounds

Payroll & Leave Records

Provide itemised payslips every payday.
Keep two years of salary and leave data (plus one year after exit).
Pay CPF, SDL and income-tax deductions accurately and on time.
File IR8A (or AIS) each March; file IR21 for foreign staff leaving Singapore.

Recent Updates & Emerging Trends

Flexible Work Arrangements (FWAs)

From 1 Dec 2024, employers must fairly consider FWA requests and respond within two months.
FWAs include flexi-time, hybrid schedules and part-time options.
After-hours email curfews and mental-wellness initiatives improve productivity and compliance.

HR Digitalisation

Adopt payroll/HRIS tools via PSG / Start Digital to automate CPF, levies and compliance alerts.
Use employee self-service portals for leave, claims and payslips.
Secure data under the PDPA; deploy encryption and role-based access.