What are the statutory requirements for payroll in Singapore?

Employers must comply with:

  • Central Provident Fund (CPF) contributions for Singapore citizens and PRs
  • Skills Development Levy (SDL) for all employees
  • Ethnic Fund contributions (Chinese Development Assistance Council (CDAC), Singapore Indian Development Association (SINDA), Majlis Biasiswa Masyarakat Melayu (MBMF), Eurasian Community Fund (ECF))
  • Mandatory itemized payslips under the Employment Act

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