Singapore Part-Time Pay Calculator 2026 — MOM Employment Act Hourly Rate Formula, Pro-Rated CPF Annual Leave and Sick Leave, Overtime at 1.5x, Local Qualifying Salary S$10.50 Compliance Check and Employer Total Cost vs Full-Time Comparison

THE MINISTRY OF MANPOWER (MOM) EMPLOYMENT ACT PRESCRIBES A SPECIFIC FORMULA for converting a monthly salary to an hourly rate for part-time employees in Singapore. The formula is: Hourly Basic Rate = (12 x Monthly Basic Salary) divided by (52 x Average Hours Worked per Week). This 12/52 approach annualises the monthly salary (multiply by 12) then divides by the total annual hours worked (52 weeks times weekly hours). Example: A part-time employee works 24 hours per week and earns S$2,500 per month. Hourly rate = (12 x S$2,500) divided by (52 x 24) = S$30,000 divided by 1,248 = S$24.04 per hour. This formula ensures the hourly rate accurately reflects the proportion of the full working year the employee is present, regardless of how many days per week they work. For daily rate, replace hours per week with days per week in the denominator. Note: This formula is used for Employment Act purposes (overtime, public holiday pay, salary deductions). Your employment contract may specify a different agreed daily or hourly rate.

UNDER THE SINGAPORE EMPLOYMENT ACT, A PART-TIME EMPLOYEE IS DEFINED AS A PERSON who is employed under a contract of service and ordinarily works fewer than 35 hours per week. This threshold of 35 hours is the key distinguishing factor between full-time and part-time employment status under Singapore law. Both the employee and employer must understand this distinction because part-time employees are entitled to pro-rated benefits including annual leave, sick leave, and public holiday entitlements, calculated based on the proportion of hours they work relative to a full-time employee (typically 44 hours per week). Part-time employees in Singapore are protected under Part IV of the Employment Act as of 1 April 2016, which extended coverage to include managers and executives on a contract basis. Important: the Employment Act covers employees earning below S$4,500 per month (salary cap) for some Part IV provisions, but the part-time protections (pro-rated leave, salary computation) apply regardless of salary level for employees classified as part-time under the 35-hour rule.

YES. PART-TIME EMPLOYEES IN SINGAPORE ARE ENTITLED TO ANNUAL LEAVE under the Employment Act, pro-rated based on the proportion of weekly hours worked compared to a full-time employee working 44 hours per week. The MOM pro-ration formula is: Part-Time Annual Leave = (Hours Worked per Week divided by Full-Time Hours per Week) x Full-Time Annual Leave Entitlement. Full-time annual leave entitlement under the Employment Act minimum is: Year 1: 7 days. Year 2: 8 days. Years 3-8: one additional day per year. Year 8 onwards: 14 days maximum. Example: Part-time employee working 22 hours per week (half of 44 hours) with 3 years of service (entitled to 9 days at FT): Part-time AL = (22 divided by 44) x 9 = 4.5 days. Since this results in a fraction, MOM allows rounding to the nearest half day or converting to hours (4.5 days x hours per day for that employee). Annual leave must be taken within 12 months of accrual, or carried over by mutual agreement. Part-time employees also receive the same public holiday entitlement proportional to their working schedule.

OVERTIME FOR PART-TIME EMPLOYEES IN SINGAPORE IS CALCULATED AT 1.5 TIMES THE HOURLY BASIC RATE, the same multiple as full-time employees. Under the Employment Act, overtime applies when a part-time employee works beyond the number of hours agreed in their contract on any particular day or beyond the contractual weekly hours. The key distinction for part-time employees: overtime is triggered when they work beyond their contracted hours (e.g., if contracted for 24 hours per week and they work 30 hours, the additional 6 hours are overtime). For employees earning below S$2,600 basic monthly salary, MOM caps overtime at 72 hours per calendar month. Overtime pay must be paid within 14 days after the end of the salary period. Overtime formula: OT Rate = 1.5 x Hourly Basic Rate (calculated using the 12-month/52-week MOM formula). Example: Part-time employee earning S$2,000 per month working 24 hours per week. Hourly rate = (12 x S$2,000) divided by (52 x 24) = S$19.23. OT rate = 1.5 x S$19.23 = S$28.85 per overtime hour. Employers must track contracted versus actual hours carefully to comply with overtime payment obligations.

YES. PART-TIME EMPLOYEES WHO ARE SINGAPORE CITIZENS OR PERMANENT RESIDENTS contribute CPF at the SAME RATES as full-time employees. CPF rates are based on the employee age, not on whether they work full-time or part-time. For employees below 55 years old: Employee CPF 20%, Employer CPF 17%. For ages 55-60: Employee 15%, Employer 15.5%. For ages 60-65: Employee 9.5%, Employer 10.5%. For ages 65-70: Employee 7.5%, Employer 7.5%. Above 70: Employee 5%, Employer 5%. The CPF Ordinary Wage ceiling is S$8,000 per month from 2026. CPF contributions are computed on the lower of the actual monthly salary or S$8,000. For a part-time employee earning S$1,500 per month (below 55): Employee CPF = S$300, Employer CPF = S$255. Note: First-year SPR (Singapore Permanent Resident) employees have reduced graduated CPF rates — check the CPF Board website for the specific rates. Work Pass holders (Employment Pass, S Pass, Work Permit) are not subject to CPF.

THE LOCAL QUALIFYING SALARY (LQS) IS THE MINIMUM WAGE A LOCAL EMPLOYEE MUST EARN to be counted in the employer headcount for foreign worker quota and levy purposes. For PART-TIME employees, the LQS is S$10.50 per hour. For FULL-TIME employees, the LQS is S$1,800 per month from 1 July 2026 (up from S$1,600). The part-time LQS hourly rate of S$10.50 has not changed in the July 2026 announcement. Why this matters: If you have a part-time employee earning less than S$10.50 per hour, they cannot be counted toward your local employee headcount. Your local headcount directly affects how many Work Permit holders or S Pass holders you can hire (the foreign worker quota). Employers who fall short on their local headcount cannot apply for or renew foreign worker passes. Practical implication: a business employing both full-time locals (at minimum S$1,800/month) and part-time locals (at minimum S$10.50/hour) can use both in their headcount calculation, but all must meet their respective LQS thresholds. This calculator includes an automatic LQS compliance check for every part-time pay calculation.

PUBLIC HOLIDAY PAY FOR PART-TIME EMPLOYEES IN SINGAPORE DEPENDS ON WHETHER THEY ARE REQUIRED TO WORK ON THE PUBLIC HOLIDAY: IF THE PART-TIME EMPLOYEE DOES NOT WORK ON THE PUBLIC HOLIDAY: If the public holiday falls on a day they are normally scheduled to work, they are entitled to a paid day off. If the holiday falls on a non-working day (e.g., a Thursday if they only work Mon/Wed/Fri), they may substitute a working day, or receive an extra day of salary, depending on the employment contract. IF THE PART-TIME EMPLOYEE WORKS ON THE PUBLIC HOLIDAY: They are entitled to payment at their basic daily rate plus overtime pay at 1.5 times the hourly rate for the hours worked. Or, alternatively, a day off in lieu plus normal pay for hours worked — whichever the employer and employee agree upon. The daily rate for public holiday calculation uses the MOM gross daily rate formula: (12 x Monthly Gross Rate) divided by (52 x Average Days Worked per Week). Both employer and employee should clearly specify in the employment contract which days are normal working days, as this determines public holiday entitlements for part-time employees.

FOR PART-TIME EMPLOYEES WITH AN INCOMPLETE MONTH OF WORK, MOM PROVIDES A PRORATION FORMULA for salary calculation. The approach differs slightly from full-time employees: For a MONTHLY-RATED part-time employee starting or leaving mid-month, the salary for the incomplete month is calculated as: Salary for Incomplete Month = (Monthly Rate divided by Total Contractual Working Days in the Month) x Actual Days Worked. “Total contractual working days” refers to the number of days the employee is actually scheduled to work in that specific month (e.g., 13 Mondays, Wednesdays, and Fridays in a particular month). Note: MOM does NOT use the fixed 26-day divisor for monthly-rated employees (that applies only to foreign domestic workers). For a 3-day-per-week employee, the total contractual working days in a month will typically be 12 to 14 days depending on which month. Example: Part-time employee working 3 days/week at S$1,800/month joins on the 15th of a month with 14 contracted working days. Days worked = 7. Prorated salary = S$1,800 x (7 divided by 14) = S$900. CPF applies to the prorated amount.

PART-TIME EMPLOYEES ARE ENTITLED TO PAID SICK LEAVE UNDER THE EMPLOYMENT ACT, pro-rated from the full-time entitlement based on weekly hours. Full-time sick leave entitlement (minimum, Employment Act): Less than 3 months service: No paid sick leave entitlement (unpaid sick leave only). 3 to 6 months: 5 days paid outpatient sick leave. 6 to 12 months: 8 days paid outpatient sick leave. 12 months or more: 14 days paid outpatient sick leave (plus up to 60 days hospitalisation leave for longer service). Pro-ration for part-time: Part-Time Sick Leave Days = (Weekly Hours Worked divided by 44) x Full-Time Sick Leave Days. Example: Part-time employee at 22 hours per week with 2 years service: Full-time entitlement = 14 days. Pro-rated = (22 divided by 44) x 14 = 7 days paid sick leave. Sick leave must be supported by a medical certificate (MC) from a registered medical practitioner. Employers cannot deduct from salary or annual leave for legitimate MC-certified sick days within the entitled quota. Sick leave in excess of entitlement is unpaid leave (not a ground for termination without notice).

PART-TIME WORK AFFECTS CPF IN TWO IMPORTANT WAYS: (1) CPF CONTRIBUTION AMOUNTS: Since CPF contributions are a percentage of salary, a lower part-time salary results in lower monthly CPF contributions. A full-time employee at S$4,000/month (below 55) contributes S$800/month employee CPF and receives S$680 employer CPF. A part-time employee at S$2,000/month contributes S$400 employee and receives S$340 employer CPF. Over a career, part-time work significantly reduces CPF accumulation for retirement and housing. (2) CPF ORDINARY ACCOUNT FOR HOUSING: Part-time employees can still use CPF OA for HDB housing loan repayment. However, the accrued interest on CPF used for housing must be refunded upon sale (this obligation applies equally regardless of full-time or part-time status). The lower CPF monthly contribution from part-time work may mean less available in OA to service a housing loan, requiring more cash contributions. (3) CPF RETIREMENT ADEQUACY: The lower contribution levels from part-time employment mean part-time workers accumulate significantly less in their RA (Retirement Account) at age 55, potentially making it harder to meet the Basic Retirement Sum (BRS) for CPF LIFE payouts.

THE PROGRESSIVE WAGE MODEL (PWM) SETS SECTOR-SPECIFIC MINIMUM WAGES that apply to all workers (full-time and part-time) in covered industries. Part-time workers in PWM sectors must be paid at least the equivalent hourly minimum for their job level. COVERED SECTORS AND APPROXIMATE MINIMUM HOURLY RATES IN 2026: Cleaning sector: Level 1 cleaners approximately S$1,800/month (approximately S$9.77/hour for 44-hour week); Level 2 and above higher. Security sector: Basic auxiliary police officers approximately S$1,900-S$2,200/month depending on grade. Retail sector: Sales associate entry level approximately S$1,700-S$1,850/month. Food and Beverage: Basic crew approximately S$1,700-S$1,900/month. Landscape sector: Level 1 approximately S$1,700/month. Administrative and support services: Entry level approximately S$1,700/month. For part-time workers in PWM sectors: Minimum hourly rate = Monthly PWM minimum divided by (Monthly Hours = Weekly Hours x 52 divided by 12). Employers in PWM sectors must also ensure workers complete the required Workforce Skills Qualifications (WSQ) training for wage level progression. Check the latest PWM rates at mom.gov.sg/pwm before hiring or reviewing part-time wages in covered sectors.

YES. PART-TIME WORKERS WHO MEET THE WORKFARE INCOME SUPPLEMENT (WIS) QUALIFYING CRITERIA receive WIS benefits, and employers receive the employer WIS top-up as an employment incentive. WIS qualifying criteria for part-time employees: (1) Must be a Singapore Citizen. (2) Age: 30 years old and above (35+ before WIS 2025 changes; 30+ from WY2025). (3) Monthly income: S$500 to S$3,000 (part-time employees with variable income are assessed on monthly average). (4) Employed (not self-employed) with employer CPF contributions. (5) Not owning more than one property with Annual Value exceeding S$13,000. Part-time employees earning low monthly wages frequently qualify for WIS. The WIS payout structure: Employee receives 40% in cash + 60% into CPF accounts (OA/SA/MA split by age). Annual maximums for WIS (WY2025, paid 2026): Age 30-34: S$2,450 total. Age 35-44: S$3,500 total. Age 45-59: S$4,200 total. Age 60+: S$4,900 total. The employer also receives a WIS employer top-up of S$200 per year for each qualifying WIS employee. Employers must ensure CPF contributions are paid on time to maintain WIS eligibility for their part-time employees.

PART-TIME EMPLOYEES IN SINGAPORE HAVE THE FOLLOWING KEY EMPLOYMENT ACT PROTECTIONS that employers must observe: (1) Written contract: All part-time employees must receive a written key employment terms (KETs) document within 14 days of starting employment, specifying contracted hours, rate of pay, leave entitlements, and rest day arrangements. (2) Pro-rated benefits: Annual leave, sick leave, and hospitalisation leave must be pro-rated correctly using the MOM formula based on weekly hours. (3) Salary payment: Must be paid at least monthly, within 7 days of the salary period end (14 days for overtime). Itemised payslips must be issued within 3 days of payment. (4) Notice of termination: Same notice period rules as full-time employees apply, based on length of service (1 day to 4 weeks depending on years). Payment in lieu of notice is calculated at the daily basic rate x notice period days. (5) Overtime: At 1.5x rate for hours exceeding contracted hours, capped at 72 hours/month for employees earning below S$2,600. (6) Rest days: Employees working 5 or more hours per day are entitled to at least one rest day per week. (7) Retrenchment benefits: Under MOM Tripartite Advisory guidelines, part-time employees with 2+ years of service are entitled to retrenchment benefits of 2 weeks to 1 month per year of service.

TOTAL EMPLOYER COST OF A PART-TIME EMPLOYEE INCLUDES FOUR COMPONENTS: (1) Gross salary: Hourly rate x contracted weekly hours x 52 divided by 12 for monthly equivalent. (2) Employer CPF: Based on the age-band CPF rate applied to the monthly salary (17% for under-55s, up to the S$8,000 OW ceiling). (3) Skills Development Levy (SDL): 0.25% of gross wages capped at S$11.25 per month. (4) Leave liability: The cost of annual leave and sick leave days must be factored into total employment cost. Example comparison at S$20/hour: Part-time (24h/week): Monthly salary = S$20 x 24 x 52/12 = S$2,080. Employer CPF (17%) = S$354. SDL = S$5.20. Monthly employer cost = S$2,439. Full-time (44h/week): Monthly salary = S$20 x 44 x 52/12 = S$3,813. Employer CPF (17%) = S$648. SDL = S$9.53. Monthly employer cost = S$4,471. The part-time cost of S$2,439 is 54.5% of the full-time cost of S$4,471 — exactly proportional to the hours ratio (24/44 = 54.5%), which confirms that part-time workers offer proportional (not cheaper) labour costs per hour. Employers do not save on an hourly basis by hiring part-time — they save on total headcount cost when they only need partial coverage.

SINGAPORE LAW DISTINGUISHES BETWEEN EMPLOYEES (part-time or full-time) AND SELF-EMPLOYED PERSONS (gig workers, freelancers) based on the nature of the working relationship, not on hours worked. KEY DIFFERENCES: PART-TIME EMPLOYEE: Works under a contract of service (employment contract). Employer pays CPF contributions (employer share). Employee is on the employer payroll. Entitled to Employment Act protections (annual leave, sick leave, notice, retrenchment benefits). Employer withholds employee CPF and deducts from salary. Tax: employer files Form IR8A and Appendix 8B (if applicable). GIG WORKER / FREELANCER: Works under a contract for service. Responsible for own CPF MediSave contributions (no employer CPF). No Employment Act protections (no statutory leave, no notice period). Must declare income as trade income (not employment income) in IRAS Form B. Platform Workers Act 2025: from 1 January 2025, qualifying platform workers (Grab, GoJek, Deliveroo etc.) receive CPF contributions from both themselves and the platform operator, even though they are not employees. This is a hybrid category. A part-time employee who also does gig work has dual income streams requiring separate CPF and tax treatment. Misclassifying an employee as a gig worker to avoid CPF is a MOM violation.

THE MOM OFFICIAL WEBSITE PROVIDES A STATIC INFORMATIONAL PAGE showing the hourly and daily rate formula for part-time employees, but does NOT offer a dynamic interactive calculator. This calculator fills the gap in 10 distinct ways: (1) Bidirectional conversion: Enter either hourly rate (to compute monthly) or monthly salary (to compute hourly rate via MOM formula) — no other Singapore tool does both. (2) Pro-rated annual leave by service year: Automatically looks up the correct full-time AL entitlement for 1 to 8+ years of service, then pro-rates for hours worked per week. (3) Pro-rated sick leave by months of service: 3-tier system (under 6 months, under 12 months, 12 months+). (4) Overtime rate (1.5x) calculated from the MOM hourly formula. (5) CPF contributions for 5 age bands: Employee and employer rates applied to part-time salary. (6) LQS S$10.50/hour compliance badge: Automatic pass/fail check for employers hiring foreign workers. (7) Employer total cost breakdown: Salary + Employer CPF + SDL per month. (8) Part-time vs full-time employer cost comparison. (9) PDF report branded as MOM Employment Act 2026 format. (10) WhatsApp share with complete pay breakdown for quick sharing with HR or employer.