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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