Foreigners — pass holders pay no CPF

Foreigners on an Employment Pass, S Pass or Work Permit pay no CPF, so their monthly take-home equals their gross pay — there is no monthly deduction. Income tax is still owed: the resident scale once you clear the residency threshold for the year, otherwise the non-resident treatment. This page explains the difference; the result is an estimate.

Take-home

Take-home5,000.00100%
Employee CPF0.000%

Gross monthly pay: S$5,000.00
Employee CPF: S$0.00
Total employer cost: S$5,011.25

Singapore has no monthly income-tax withholding: your employer does not deduct income tax from your pay. Income tax is self-assessed and paid the following year — see the annual estimate, shown separately.

Foreigners on an Employment Pass, S Pass or Work Permit pay no CPF, so monthly take-home equals gross. Income tax is still owed and self-assessed annually.

Notes on this calculation (2)

Employer also pays the Skills Development Levy (0.25% of wages, about S$11.25) — an employer cost, never deducted from take-home.

Separate annual income-tax estimate (resident): about S$1,880 for the year — an estimate, never a monthly deduction.

Pass holders pay no CPF

If you work in Singapore on an Employment Pass, S Pass or Work Permit, you pay no CPF at all — and neither does your employer, on your behalf. CPF is for Singapore Citizens and Permanent Residents. So your monthly take-home is simply your gross pay: there is no monthly deduction to model, which is why this page shows the calculator with take-home already equal to gross.

That makes the monthly picture unusually simple for foreigners. The trade-off is that no CPF is being built in your name — the mandatory savings for housing, healthcare and retirement that Citizens and PRs accumulate do not apply to you.

Your employer still pays the Skills Development Levy

One employer-side charge does still apply to your wage: the Skills Development Levy (SDL), at 0.25% of monthly wages, subject to a small floor of S$2 and a cap of S$11.25. It is compulsory for all employees, including foreigners — but it is paid by your employer, never deducted from your take-home. It does not change the number in the calculator above.

You still owe income tax — annually

No CPF does not mean no tax. Income tax is still owed and, as for everyone in Singapore, it is self-assessed and paid the following year, never withheld monthly. Whether you are taxed on the resident progressive scale or as a non-resident depends on how much of the year you spend here: once you qualify as a tax resident for the year, the resident scale applies; otherwise your employment income is taxed at whichever is higher — a flat 15% or the resident rates. Use the annual estimate to get a sense of the yearly figure.

Tax clearance when you leave

There is one more step foreigners should know about. When you stop working in Singapore or leave the country, your employer must seek tax clearance for you (the IR21 process) and may withhold your final payments until any tax due is settled. It is an end-of-employment settlement, not a monthly deduction — plan for it, but it does not touch your regular take-home.

The figures shown are those in force for 2026, pending sign-off.