Payroll Preparation and CPF Submission
According to Singapore employment laws, employers are required to prepare payroll for each employee. If the employee is a Singapore citizen or permanent resident, the employer must also declare and contribute to the Central Provident Fund (CPF) for that employee.
Employers are obligated to pay employees' salaries within 7 days after the end of the salary period. Payslips must be provided to employees within 3 working days after salary payment.
For Singapore citizens or permanent residents whose monthly salary exceeds $50, the employer must contribute to their CPF accounts. This requirement applies to all types of employees, including part-time, temporary, contractual, or probationary staff. Employers are required to declare and contribute to the CPF within 14 days after the end of the salary period.