How Singapore salary deductions work
Singapore resident personal income tax is progressive. For non-resident employees, employment income is generally taxed at 15% or the resident progressive rates, whichever results in higher tax. Tax residency depends on IRAS rules, including the applicable presence and employment tests.
CPF contributions generally apply to Singapore Citizens and Permanent Residents working in Singapore. The employee share reduces take-home pay; the employer share is an additional employer cost and is not deducted from the employee’s gross salary.