MOM Employment Act
Singapore Employer Compliance Guide
UniqHRM automates statutory payroll compliance so your team can process payroll with confidence — accurate calculations, on-time submissions and full audit trails.
What Is the Employment Act?
The Employment Act (EA) is Singapore’s primary labour law, administered by the Ministry of Manpower (MOM). It sets out the minimum terms and conditions of employment, the rights of employees and the obligations of employers. Compliance with the EA is mandatory — breaches can result in significant fines, court proceedings and reputational damage.
The EA was significantly expanded in April 2019 to cover all employees in Singapore — including managers, executives and professionals — who were previously excluded. Today, practically all private-sector employees are covered by the EA’s core provisions.
Who Is Covered by the Employment Act?
- All employees (including managers and executives) employed under a contract of service with a private sector employer in Singapore
- Part-time employees (defined as working fewer than 35 hours per week)
- Foreign employees including EP, S Pass and Work Permit holders
Excluded from the EA:
- Seafarers (covered by the Merchant Shipping Act)
- Domestic workers (covered by the Employment of Foreign Manpower Act)
- Statutory board employees and civil servants (covered by their own frameworks)
Note on Part IV protections: Certain provisions of the EA (rest days, hours of work, overtime) only apply to workmen earning up to S$4,500/month and non-workmen earning up to S$2,600/month. Managers, executives and professionals above these thresholds are covered by core EA provisions but not Part IV.
Statutory Leave Entitlements Under the EA
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave | 7 days (Year 1), +1 day per year up to 14 days | Pro-rated for partial year service |
| Sick Leave (Outpatient) | 14 days per year | Medical certificate required for 2+ consecutive days |
| Hospitalisation Leave | 60 days per year (inclusive of sick leave) | Requires certified hospitalisation or surgery |
| Maternity Leave | 16 weeks (SC/PR child); 8 weeks (others) | Must be employed for ≥3 months before birth |
| Paternity Leave | 4 weeks (SC child, from 1 Jan 2024) | Previously 2 weeks; increased from 1 Jan 2024 |
| Childcare Leave | 6 days/year (SC child); 2 days/year (non-SC child) | For children below age 7; 2 days employer-paid |
| Shared Parental Leave | Up to 6 weeks (phasing in 2024–2026) | Father’s portion transferred from maternity entitlement |
| Public Holidays | 11 gazetted days per year | Work on PH = extra day off or extra day’s pay |
| Rest Day | At least 1 rest day per week | Must be a full day; usually Sundays for Mon–Sat workers |
Working Hours and Overtime Rules
The EA’s Part IV provisions on working hours apply to workmen earning up to S$4,500/month and non-workmen earning up to S$2,600/month. For employees above these thresholds, working hours are generally determined by their employment contract.
- Maximum working hours: 8 hours per day or 44 hours per week
- Compressed work week option: up to 9 hours per day with a maximum of 44 hours per week and at least 1 rest day
- Overtime must be paid at 1.5× the employee’s hourly basic rate of pay
- Maximum overtime: 72 hours per month (employer may apply for MOM exemption in specific industries)
- Overtime pay must be paid within 14 days after the end of the overtime payment period
- Rest day work: employee requested to work on rest day — at least 1 day’s wages for up to half a day worked, or at least 2 days’ wages for work exceeding half a day
Salary Payment Rules
- Salary must be paid at least once a month and within 7 days after the end of the salary period
- Overtime pay must be paid within 14 days after the end of the overtime payment period
- Upon resignation (with notice): salary must be paid on the last day of the notice period
- Upon dismissal without notice: salary must be paid within 3 working days of dismissal
- CPF contributions must be paid to CPF Board by the 14th of the following month
- Acceptable payment modes: cash, cheque, bank transfer or GIRO — employee consent required for non-cash methods
Itemised Payslip Requirements
Under the EA, employers must issue itemised payslips to every employee covered under the Act. This is a legal requirement — not optional.
- Payslips must be issued within 3 working days of salary payment
- Must include all 12 MOM-mandated fields (employer name, employee name, payment date, basic salary, allowances, deductions, OT hours, OT pay, net salary, etc.)
- Records must be retained for 2 years for current employees and 1 year after departure for former employees
- Payslips may be issued in digital or physical format
Flexible Work Arrangement (FWA) Guidelines — December 2024
From 1 December 2024, the Tripartite Guidelines on Flexible Work Arrangement Requests took effect. These guidelines require all employers to have a formal, documented process for considering FWA requests from employees.
| Requirement | Detail |
|---|---|
| Request types covered | Flexi-hours (change start/end time), flexi-place (work from home), flexi-load (reduce contracted hours) |
| Employer response timeline | Must respond in writing within 2 months of receiving the request |
| Approval requirement | No obligation to approve — but must give written reasons for any rejection |
| Prohibited employer actions | Dismissal, demotion, pay reduction or retaliation for making an FWA request |
| Documentation required | Formal FWA request policy and written response process |
MOM Penalties for EA Non-Compliance
EA Compliance Built Into Every Pay Run
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