Most Singapore HR managers can name three or four big MOM dates without thinking — pass renewals, IR21 filing on departure, the levy due date. The other twenty are the ones that quietly catch teams in audits. This is a working MOM compliance calendar for HR managers in Singapore in 2026, organised by month and by event-trigger, with the source authority cited for each item. It is built for an in-house HR lead at a 50–500-person Singapore company that hires both locally and from abroad.
The calendar mixes recurring statutory deadlines (which you can set in your team’s calendar tool today) with event-driven obligations (which only fire when the event occurs — a hire, a termination, a salary change, a pass renewal). Both belong on the same page. Where 2026 introduces a new threshold or rule, we flag it explicitly.
How the Singapore HR compliance year is organised
The Singapore HR compliance 2026 calendar has four anchoring rhythms: the monthly CPF and Foreign Worker Levy (FWL) cycle, the annual IRAS filing season, the periodic MOM pass-renewal cadence, and the event-triggered notifications (hire, termination, salary change, internal transfer). Add to that the new Workplace Fairness Act 2026 documentation requirements coming into force, and the calendar fills out fast.
Monthly recurring (every month)
14th of every month — CPF contribution due
Per the CPF Board, employer and employee CPF contributions for the previous month are due by the 14th. Late payment attracts interest at 1.5% per month, with separate penalties for non-payment. In 2026, the Ordinary Wage Ceiling continues stepping up under the multi-year reform; check the current ceiling against your payroll runs each month, particularly for senior employees whose monthly salary now exceeds the ceiling. For the wider 2026 changes, see our 2026 CPF, tax and employment policy updates.
17th of every month — Foreign Worker Levy due
For employers of S Pass and Work Permit holders, the monthly FWL is due to MOM by the 17th. The bill is calculated on the prior month’s headcount and quota usage. Late payment attracts interest and pass cancellation can follow non-payment. For the full grid by sector and skill tier, see our Singapore Foreign Worker Levy 2026 by sector. EP holders are levy-free.
Skills Development Levy (SDL) — payable with CPF
SDL is paid via the same CPF submission, at 0.25% of monthly remuneration up to a cap of SGD 11.25/month per employee. It is owed for almost every employee, including foreign hires.
Annual statutory deadlines
1 March — IR8A submission to IRAS
Per IRAS, employers must submit the IR8A (return of employee remuneration) electronically via the Auto-Inclusion Scheme by 1 March each year. For the Year of Assessment 2026, this covers calendar-year 2025 remuneration. Late submission penalties start at SGD 1,000 per offence and can climb sharply.
15 April — Personal income tax filing season closes for paper, 18 April for e-filing
Employees file their own returns; HR’s role is to ensure IR8A data has flowed correctly into each employee’s tax record by this point. Discrepancies surface here.
1 May — Workplace Fairness Act 2026 effective milestones
Singapore’s Workplace Fairness Act introduces structured anti-discrimination obligations through 2026. HR teams should have grievance-handling procedures, training records, and documented hiring practices in place. Track MOM and the Tripartite Alliance for Fair and Progressive Employment Practices (tafep.sg) for implementation guidance.
1 July 2026 — S Pass salary and Local Qualifying Salary updates
From 1 July 2026, the Local Qualifying Salary (LQS) rises from SGD 1,600 to SGD 1,800 per month — full-time local employees paid below SGD 1,800 will not count toward your Dependency Ratio Ceiling (DRC) calculation, effectively reducing your S Pass quota. Audit your local headcount now. For background, see our revisions in S Pass eligibility criteria.
Year-round — annual leave reconciliation, AWS and bonus accrual
The Employment Act sets baseline annual leave (7 days in year one, scaling to 14 days from year eight). Many companies offer more; HR’s task is to track accrual, carry-forward limits and any AWS (Annual Wage Supplement) and bonus liabilities through the year.
Event-triggered: hiring
Before EP application — Fair Consideration Framework
For EP and S Pass roles, employers must run a 28-day MyCareersFuture advertisement open to Singaporean candidates before submitting the pass application. Exemptions are narrow (intra-corporate transfers; roles paying SGD 22,500/month and above). Document the advertisement, applicant pool and shortlist for at least two years.
EP application and COMPASS check
Most EP applications now pass through the COMPASS framework — minimum 40 points across six attributes. Employers should pre-score candidates internally before submission. See our COMPASS framework explainer and 5 common mistakes to avoid.
Within 1 month of pass issuance — register the new hire’s CPF account
For citizen and PR hires only. EP holders do not have CPF.
Event-triggered: pass renewal and changes
6 months before EP expiry — start the renewal review
Per MOM, the EP renewal window opens 6 months before expiry. Audit each EP holder’s salary against the prevailing qualifying floor — particularly for renewals scheduled in H2 2026, where the new EP qualifying salary affects renewal eligibility. See renewal of Employment Pass.
Within 7 days — notify MOM of salary change for EP holders
Material salary increases or decreases must be notified to MOM via EP Online within 7 days. See managing salary adjustments for EP holders in Singapore.
Internal transfer or job role change — reapply or update
Where a foreign worker’s job role changes materially, reapplication or update via EP Online is typically required.
Event-triggered: termination and departure
Within 1 month before departure — file IR21 with IRAS for foreign employees
Per IRAS, when a foreign employee ceases employment, plans to leave Singapore for over three months, or transfers out of Singapore, the employer must file Form IR21 (tax clearance). The employer is required to withhold all monies due to the employee from the date of cessation until tax clearance is obtained from IRAS. The standard processing time is approximately 21 days for e-filing. Late filing penalties start at SGD 1,000 per offence.
Within 1 week of last day — cancel the work pass
EP, S Pass and Work Permit cancellation must be filed via EP Online or WP Online within one week of the employee’s last day. The pass card must be cut and returned where applicable.
If repatriation applies — cover repatriation costs
For S Pass and Work Permit holders, employers are responsible for repatriation. EP holders are typically self-repatriating, with employer support per contract.
Event-triggered: dependants and family
If the principal pass is cancelled — dependants’ passes follow
DP and LTVP are derivative passes; cancellation of the principal pass typically triggers cancellation of dependants’ passes. Where the dependant has a Letter of Consent, separate notification applies — see our Letter of Consent for ICA-issued LTVP/LTVP+ holders.
Renewal of dependant’s pass — file before expiry
See our guide on renewing the Dependant’s Pass.
Records and audit hygiene
Beyond the calendar, three audit-readiness habits separate compliant HR teams from those that get audit findings:
- Keep the FCF advert evidence — screenshots of the MyCareersFuture posting, applicant list, shortlist rationale, for at least two years.
- Maintain a single pass register — name, NRIC/FIN, pass type, expiry, salary, COMPASS score, last review date, owner. Auditors and MOM officers can ask for this on short notice.
- Document salary reviews and benchmarking — annual review records protect the firm in COMPASS scoring and in any work-pass appeal. For appeal mechanics see how to appeal a work pass rejection.
How LBEA supports HR teams
For HR teams running 30+ work passes alongside local hiring, the calendar gets dense fast — particularly when overlaid with the 2026 threshold changes. Little Big Employment Agency (LBEA, MOM Licence 19C9790) handles end-to-end pass administration: applications, renewals, COMPASS pre-checks, IR21 filings, FCF advertisement compliance and termination cancellations. Where the wider corporate-secretarial, payroll, ACRA and IRAS interfaces sit alongside, our sister firm Raffles Corporate Services covers that side under one engagement.
If you would like a confidential audit of your current MOM compliance posture before the 1 July 2026 LQS shift, please contact us via Singapore Employment Agency. We will send a one-page audit memo within five working days.
— The Editorial Team, Little Big Employment Agency