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Free tools › Employer on-costs by country

Employer on-costs: New Zealand vs Singapore

Statutory employer on-costs in New Zealand and Singapore, side by side, with the primary source for every figure.

How do statutory employer costs compare between New Zealand and Singapore?

New Zealand: 3.5% compulsory KiwiSaver plus the ACC work levy (averaging $0.69 per $100 of wages). No payroll tax, no social security tax. Singapore: 17% employer CPF for staff 55 and under, but only for Citizens and PRs, and only up to S$8,000 a month, so the effective rate falls as salaries rise. On a local salary of 100,000 that is NZ$3,500 (3.5%) in New Zealand versus S$16,455 (16.5%) in Singapore in fixed statutory costs.

New Zealand vs Singapore, side by side

New ZealandSingapore
The rule3.5% compulsory KiwiSaver plus the ACC work levy (averaging $0.69 per $100 of wages). No payroll tax, no social security tax.17% employer CPF for staff 55 and under, but only for Citizens and PRs, and only up to S$8,000 a month, so the effective rate falls as salaries rise.
On 60,000 (local)NZ$2,100 (3.5%)S$10,335 (17.2%)
On 100,000 (local)NZ$3,500 (3.5%)S$16,455 (16.5%)
On 150,000 (local)NZ$5,250 (3.5%)S$16,455 (11.0%)
Key numbersKiwiSaver employer minimum: 3.5% (4% from 1 Apr 2028); ACC work levy: Industry-rated, average NZ$0.69 per NZ$100 (excl GST); Payroll tax: NoneEmployer CPF (55 and under): 17%, Citizens/PRs only; Ordinary wage ceiling: S$8,000/month since 1 Jan 2026; Skills Development Levy: 0.25%, capped S$11.25/month, all employees

New Zealand

New Zealand is the lightest of the six on fixed employer costs: 3.5% KiwiSaver (rising to 4% in April 2028) and an industry-rated ACC work levy averaging 0.69%. ESCT is deducted from the employer contribution rather than added on top, a detail that trips up cost models. There is no payroll tax and no separate social security charge.

  • KiwiSaver employer minimum3.5% (4% from 1 Apr 2028)
  • ACC work levyIndustry-rated, average NZ$0.69 per NZ$100 (excl GST)
  • Payroll taxNone
  • ESCTDeducted from the contribution, not added to it
  • Employees can temporarily drop to 3%, which drops the employer minimum with them.

Source: Inland Revenue (3.5% from 1 Apr 2026). Checked July 2026.

Singapore

CPF is the big line: 17% employer contribution for employees aged 55 and below, on ordinary wages up to S$8,000 a month (S$102,000 a year all-in). It applies to Singapore Citizens and Permanent Residents only; work pass holders attract no CPF, though a foreign worker levy applies to work permit and S Pass holders. The Skills Development Levy adds 0.25%, capped at S$11.25 a month.

  • Employer CPF (55 and under)17%, Citizens/PRs only
  • Ordinary wage ceilingS$8,000/month since 1 Jan 2026
  • Skills Development Levy0.25%, capped S$11.25/month, all employees
  • Work pass holdersNo CPF; foreign worker levy instead
Length of serviceEntitlement
55 and below17%
Above 55 to 6016%
Above 60 to 6512.5%
Above 65 to 709%
Above 707.5%
  • Senior-band rates step up again on 1 Jan 2027.
  • The wage ceiling makes Singapore the only market here where the employer's effective rate drops as pay rises.

Source: CPF Board (Rates from 1 Jan 2026). Checked July 2026.

The maths: New Zealand

Salary (local)ComponentsTotal
60,000KiwiSaver employer contribution NZ$2,100NZ$2,100 (3.5%)
100,000KiwiSaver employer contribution NZ$3,500NZ$3,500 (3.5%)
150,000KiwiSaver employer contribution NZ$5,250NZ$5,250 (3.5%)

Plus the industry-rated ACC work levy (2026/27 average NZ$0.69 per NZ$100).

The maths: Singapore

Salary (local)ComponentsTotal
60,000Employer CPF S$10,200; Skills Development Levy S$135S$10,335 (17.2%)
100,000Employer CPF S$16,320; Skills Development Levy S$135S$16,455 (16.5%)
150,000Employer CPF S$16,320; Skills Development Levy S$135S$16,455 (11.0%)

Citizens and PRs only; work pass holders attract a foreign worker levy instead of CPF.

Hiring in both markets?

Put a full number on each side with the true-cost calculators: True cost of an employee (New Zealand) and True cost of an employee (Singapore). The complete six-market picture is on the Employer on-costs by country page.

Sources

Every figure on this page comes from the government source for its market.

MarketSourceRule / effectiveVerified
New ZealandInland Revenue3.5% from 1 Apr 2026Checked July 2026
SingaporeCPF BoardRates from 1 Jan 2026Checked July 2026
Where Compono fits

Comparing entitlements is the easy half of hiring across markets. The hard half is whether the person you hire in Sydney, Singapore or Seattle will actually work out, and that risk looks the same in every jurisdiction. Compono matches candidates on how they work, not just what the CV claims, so the hires behind these numbers hold up wherever you make them.

See how it works

Common questions

What is the rule on employer on-costs in New Zealand?

3.5% compulsory KiwiSaver plus the ACC work levy (averaging $0.69 per $100 of wages). No payroll tax, no social security tax. New Zealand is the lightest of the six on fixed employer costs: 3.5% KiwiSaver (rising to 4% in April 2028) and an industry-rated ACC work levy averaging 0.69%.

What is the rule on employer on-costs in Singapore?

17% employer CPF for staff 55 and under, but only for Citizens and PRs, and only up to S$8,000 a month, so the effective rate falls as salaries rise. CPF is the big line: 17% employer contribution for employees aged 55 and below, on ordinary wages up to S$8,000 a month (S$102,000 a year all-in).

Where can I check the source figures?

The sources section below links the New Zealand and Singapore government pages every figure on this page was verified against in July 2026.

This page is general information, not legal advice. We check figures annually and update them on a best-efforts basis, but employment rules change and we cannot promise everything here is current or complete. Before you act on it, confirm the detail with Employment New Zealand, the Ministry of Manpower or your own adviser. Last reviewed July 2026.