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Free tools › Employer on-costs by country

Employer on-costs: Singapore vs United Kingdom

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

How do statutory employer costs compare between Singapore and UK?

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. United Kingdom: 15% employer National Insurance above £5,000 a year, plus a 3% minimum pension contribution on the £6,240 to £50,270 band. On a local salary of 100,000 that is S$16,455 (16.5%) in Singapore versus £15,571 (15.6%) in the UK in fixed statutory costs.

Singapore vs United Kingdom, side by side

SingaporeUnited Kingdom
The rule17% 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.15% employer National Insurance above £5,000 a year, plus a 3% minimum pension contribution on the £6,240 to £50,270 band.
On 60,000 (local)S$10,335 (17.2%)£9,571 (16.0%)
On 100,000 (local)S$16,455 (16.5%)£15,571 (15.6%)
On 150,000 (local)S$16,455 (11.0%)£23,071 (15.4%)
Key numbersEmployer 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 employeesEmployer NI: 15% above £5,000/year; Pension minimum: 3% of the £6,240-£50,270 band; Employment Allowance: Up to £10,500 off NI for eligible employers

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.

United Kingdom

Employer NI runs at 15% on everything above a low £5,000 threshold, which makes it the heaviest headline rate of the six markets at typical salaries. Auto-enrolment adds a 3% employer minimum, but on the qualifying band only, not gross pay, a distinction plenty of cost models get wrong. The Employment Allowance refunds up to £10,500 for eligible smaller employers, and the 0.5% Apprenticeship Levy only bites above £3M of paybill.

  • Employer NI15% above £5,000/year
  • Pension minimum3% of the £6,240-£50,270 band
  • Employment AllowanceUp to £10,500 off NI for eligible employers
  • Apprenticeship Levy0.5%, paybills over £3M
  • Pension minimums are band-based: on a £100,000 salary the 3% applies to £44,030 of it, not the full amount.

Source: HMRC (2026-27 rates). Checked July 2026.

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.

The maths: United Kingdom

Salary (local)ComponentsTotal
60,000Employer National Insurance £8,250; Pension auto-enrolment minimum £1,321£9,571 (16.0%)
100,000Employer National Insurance £14,250; Pension auto-enrolment minimum £1,321£15,571 (15.6%)
150,000Employer National Insurance £21,750; Pension auto-enrolment minimum £1,321£23,071 (15.4%)

Eligible employers deduct up to £10,500 Employment Allowance from the NI bill; the 0.5% Apprenticeship Levy applies above £3M of paybill.

Hiring in both markets?

Put a full number on each side with the true-cost calculators: True cost of an employee (Singapore) and True cost of an employee (UK). 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
SingaporeCPF BoardRates from 1 Jan 2026Checked July 2026
United KingdomHMRC2026-27 ratesChecked 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 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).

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

15% employer National Insurance above £5,000 a year, plus a 3% minimum pension contribution on the £6,240 to £50,270 band. Employer NI runs at 15% on everything above a low £5,000 threshold, which makes it the heaviest headline rate of the six markets at typical salaries.

Where can I check the source figures?

The sources section below links the Singapore and the UK 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 the Ministry of Manpower, GOV.UK or your own adviser. Last reviewed July 2026.