Workforce Management Glossary for Singapore Businesses

A

AIS (Auto-Inclusion Scheme)

The IRAS scheme by which employers electronically transmit employee employment income directly to IRAS each year. Mandatory for employers with 5 or more employees. Replaces hard-copy IR8A submissions.

Annual leave (AL)

Paid time off granted under the Singapore Employment Act — minimum 7 days in the first year of service, rising to 14 days at year 8 and beyond. Often topped up beyond the statutory minimum by employers.

AWS (Annual Wage Supplement)

The 13th-month bonus payment, common in Singapore. Not legally mandatory but contractually committed by most employers. Treated as Additional Wages (AW) for CPF purposes.

B

Basic salary

The fixed monthly pay before allowances, bonuses, OT or commissions. Used to determine Part IV OT entitlement (S$2,600 non-workman / S$4,500 workman threshold) and the hourly basic rate for OT calculation.

C

Casual worker

An employee engaged on an ad-hoc basis without continuing weekly commitment. Still covered by the Employment Act (and CPF if SC/PR) for the periods worked.

Contract of service

An employment contract under which one person (the employee) agrees to work for another (the employer). The Employment Act applies. Distinguished from a contract for service (independent contractor).

CPF (Central Provident Fund)

Singapore's compulsory savings scheme for Singapore Citizens and Permanent Residents. Employer contributes 17% (under-55s) on top of salary; employee contributes 20% (under-55s) deducted from salary. Rates vary by age band. CPF must be paid by the 14th of the following month.

D

Daily basic rate

For monthly-rated workers: basic monthly salary divided by working days in the month. Used for various Act calculations including PH and rest-day pay.

E

Employment Act

Singapore's main employment statute. Covers most employees under a contract of service. Part IV of the Act covers working hours, overtime and rest days for workmen (up to S$4,500 basic monthly) and non-workmen (up to S$2,600).

EP (Employment Pass)

The work pass for professionals and managers, typically requiring a minimum monthly salary set by MOM and updated periodically. EP holders are not in the CPF or FWL systems.

F

FIN (Foreign Identification Number)

The unique identifier issued to foreigners residing in Singapore. Equivalent to the NRIC for residents.

FWL (Foreign Worker Levy)

The monthly levy paid by employers for Work Permit and S Pass holders. Rates vary by sector (services, construction, manufacturing) and tier. Payable monthly to MOM.

G

Gig worker

A worker engaged on a job-by-job basis, typically through an online platform. Under the Platform Workers Act 2024, platform-based gig workers (delivery, ride-hail) have CPF and Work Injury Compensation entitlements. Casual workers in F&B and retail are usually employees rather than gig workers under the Act.

H

Hourly basic rate

For a monthly-paid 44-hour-week worker: (12 × monthly basic salary) ÷ (52 × 44). The base for OT calculation at 1.5x.

Hospitalisation leave

Paid leave when an employee is hospitalised, quarantined, or under doctor's order of full-day rest. Up to 60 days per year (inclusive of the 14 outpatient days).

I

IR8A

The annual income tax return form employers prepare for each employee, summarising annual income. Submitted to IRAS, typically electronically via AIS.

IRAS (Inland Revenue Authority of Singapore)

The tax authority. Handles income tax, GST, property tax. Employers report employee earnings via AIS / IR8A.

M

MC (Medical Certificate)

Certification of medical leave issued by a Singapore-registered doctor, dentist or approved hospital. Required for paid sick leave under the Employment Act.

MOM (Ministry of Manpower)

The government ministry overseeing employment law, work passes, foreign workforce policy and workplace safety. Enforces the Employment Act and related laws.

N

NRIC (National Registration Identity Card)

The unique identifier for Singapore Citizens and Permanent Residents. Required for CPF, IRAS and most employment processes.

O

Ordinary Wages (OW)

Wages paid for work in a calendar month — basic salary, monthly allowances, OT. Subject to the Ordinary Wage Ceiling for CPF purposes (which has been progressively rising).

Overtime (OT)

Work beyond contractual hours, paid at 1.5 times the hourly basic rate for Part IV employees. Maximum 72 hours per month under MOM guidelines.

P

Part IV (Employment Act)

The section of the Employment Act covering rest days, hours of work and overtime. Applies to workmen up to S$4,500 basic monthly and non-workmen up to S$2,600.

Part-time worker

An employee who works fewer than 35 hours per week. Covered by the Employment Act with pro-rated entitlements (annual leave, MC).

PayOut

FlexiWork's pay calculation module — applies SG OT, PH, rest-day and CPF rules to actual hours worked.

PDPA (Personal Data Protection Act)

Singapore's data protection law. Employers must protect employee personal data and limit its use to authorised purposes. Enforced by the PDPC (Personal Data Protection Commission).

PDPC (Personal Data Protection Commission)

The enforcement authority for PDPA. Investigates breaches and can impose financial penalties.

PH (Public holiday)

One of Singapore's 11 gazetted public holidays. All Employment Act employees are entitled to them as paid days off. Working on a PH triggers extra-day pay or day-in-lieu rules.

Platform Workers Act 2024 (PWA)

Effective 1 January 2025. Grants CPF, Work Injury Compensation and representation rights to platform workers (ride-hail and delivery). The first piece of SG legislation to treat platform workers as a distinct category.

PR (Permanent Resident)

A non-citizen with permanent resident status in Singapore. Subject to CPF (with graduated rates for the first 2 years of PR status).

R

Rest day

A continuous 30-hour rest period required at least once per week for Part IV employees. Unpaid (since it is not a working day). Different pay rules apply if a worker works on their rest day.

Roster

The published schedule of who works which shifts. In Singapore the standard term — not "rota". FlexiWork's roster module is called Rosta.

S

SC (Singapore Citizen)

A citizen of Singapore. CPF applies.

S Pass

The work pass for mid-skilled foreign workers, with a minimum salary threshold set by MOM. Subject to FWL.

T

Tax (income)

Individual income tax in Singapore is progressive. Reported by employers annually via AIS / IR8A.

W

WIC (Work Injury Compensation)

Compensation under the Work Injury Compensation Act for employees injured in the course of work. Mandatory for employers to maintain WIC insurance. Now extended to platform workers under the Platform Workers Act 2024.

Workman

Under the Employment Act, a worker whose work is mainly manual — kitchen porters, cleaners, drivers, warehouse staff. Part IV applies up to a basic monthly salary of S$4,500.

Work Permit

The work pass for foreign workers in specific sectors (construction, manufacturing, services). Subject to FWL and sector-specific rules. Not in the CPF system.

Working hours

Under Part IV: standard hours capped at 8 per day (6-day week) or 9 per day (5-day week), 44 per week, with max 12 per day including OT.