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Free tools › Employer on-costs by country

Employer on-costs: Singapore vs United States

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

How do statutory employer costs compare between Singapore and US?

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 States: 7.65% employer FICA up to the Social Security wage base (US$184,500), then 1.45% above it, plus small federal unemployment tax and state-rated extras. On a local salary of 100,000 that is S$16,455 (16.5%) in Singapore versus US$7,692 (7.7%) in the US in fixed statutory costs.

Singapore vs United States, side by side

SingaporeUnited States
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.7.65% employer FICA up to the Social Security wage base (US$184,500), then 1.45% above it, plus small federal unemployment tax and state-rated extras.
On 60,000 (local)S$10,335 (17.2%)US$4,632 (7.7%)
On 100,000 (local)S$16,455 (16.5%)US$7,692 (7.7%)
On 150,000 (local)S$16,455 (11.0%)US$11,517 (7.7%)
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 employeesSocial Security: 6.2% up to US$184,500 (2026); Medicare: 1.45%, no cap (the 0.9% surtax is employee-only); FUTA: 0.6% of the first US$7,000 (max US$42)

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 States

The fixed federal load is FICA: 6.2% Social Security up to US$184,500 (2026) and 1.45% Medicare with no cap. The extra 0.9% Medicare tax above US$200,000 is employee-only, so it never belongs in an employer cost model. Net federal unemployment tax is US$42 a head. The variable load, state unemployment tax and workers compensation, differs by state and industry and usually outweighs FUTA many times over.

  • Social Security6.2% up to US$184,500 (2026)
  • Medicare1.45%, no cap (the 0.9% surtax is employee-only)
  • FUTA0.6% of the first US$7,000 (max US$42)
  • State-ratedSUTA + workers compensation, varies
  • Health cover is the elephant: not a payroll tax, but the ACA employer mandate applies at 50+ full-time staff and dwarfs FICA in practice.
  • BLS benefit shares are quoted against total compensation, not salary; misreading that double-counts.

Source: Social Security Administration / IRS (2026 wage base). 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 States

Salary (local)ComponentsTotal
60,000Social Security US$3,720; Medicare US$870; Federal unemployment tax, net US$42US$4,632 (7.7%)
100,000Social Security US$6,200; Medicare US$1,450; Federal unemployment tax, net US$42US$7,692 (7.7%)
150,000Social Security US$9,300; Medicare US$2,175; Federal unemployment tax, net US$42US$11,517 (7.7%)

Plus state unemployment tax and workers compensation, both state- and industry-rated, and health cover under the ACA mandate at 50+ staff.

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 (US). 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 StatesSocial Security Administration / IRS2026 wage baseChecked 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 US?

7.65% employer FICA up to the Social Security wage base (US$184,500), then 1.45% above it, plus small federal unemployment tax and state-rated extras. The fixed federal load is FICA: 6.2% Social Security up to US$184,500 (2026) and 1.45% Medicare with no cap.

Where can I check the source figures?

The sources section below links the Singapore and the US 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, the US Department of Labor or your own adviser. Last reviewed July 2026.