Singapore employers work to the same recurring statutory deadlines: CPF and SDL every month, by the last day of the month; GST F5 one month after each accounting period; and IR8A once a year, by 1 March. The next IR8A date is 1 March 2027, for income earned in 2026.
This page puts the main recurring obligations in one place, with the dates, who each applies to, and a link to the detailed guide where there is one.
Monthly
CPF contributions
Due by the last day of the month. CPF Board takes enforcement action if it is still unpaid by the 14th of the following month. Applies to Singapore Citizens and permanent residents. The total rate is up to 37% (17% employer, 20% employee) for employees aged 55 and below, on Ordinary Wages up to S$8,000 a month.
Skills Development Levy (SDL)
0.25% of each employee’s monthly wages (minimum S$2, maximum S$11.25). Paid with CPF, by the same date. Applies to all employees working in Singapore, including foreign employees.
Itemised payslips
For employees covered by the Employment Act, issue an itemised payslip with the salary payment or within 3 working days of it. Soft or hard copy is fine.
Foreign Worker Levy (FWL)
Monthly levy for each Work Permit and S Pass holder. The amount varies by sector, worker qualification and dependency ratio ceiling. Billed by MOM separately from CPF.
Quarterly: GST F5
GST F5 is due one month after each accounting period ends, for both the return and the payment. For businesses filing quarterly on calendar quarters:
| Quarter | Period ends | F5 due |
|---|---|---|
| Q1 | 31 Mar | 30 Apr |
| Q2 | 30 Jun | 31 Jul |
| Q3 | 30 Sep | 31 Oct |
| Q4 | 31 Dec | 31 Jan |
Applies to every GST-registered business. A nil return is still required for a period with no transactions. GST F5 filing guide →
Annual: IR8A by 1 March
Employment income for 2026 is reported to IRAS by 1 March 2027, with its appendices:
IR8A and AIS
Each employee’s employment income for the year. Filing through the Auto-Inclusion Scheme (AIS) is mandatory if you had 5 or more employees in 2026, received a notice to file, or were registered for AIS on or before 1 March 2026. Late filing can bring a fine of up to S$5,000.
Appendix 8A
Benefits-in-kind: housing, car benefit, club memberships. Filed with IR8A for each employee it applies to.
Appendix 8B
Gains from employee share options (ESOP) or share awards (ESOW). Filed with IR8A.
When an employee leaves: IR21
Tax clearance for employees who are not Singapore Citizens and cease employment or plan to leave Singapore. It is not part of the 1 March filing: it is due at least one month before the last day of employment or departure.
Ongoing: InvoiceNow
From its date, a GST-registered business submits invoice data to IRAS through an InvoiceNow-Ready Solution. Since 1 April 2026 this has applied to all new voluntary GST registrants. Existing registrants are phased in by annual supplies, from 1 April 2028 to 1 April 2031. InvoiceNow dates guide →
The penalties, at a glance
| Obligation | Penalty |
|---|---|
| CPF late payment | Interest of 1.5% a month (18% a year) on the amount outstanding |
| SDL late payment | A penalty of 10% a year on the amount outstanding |
| IR8A late filing | A fine of up to S$5,000 |
| GST F5 late filing | S$200, plus S$200 for each completed month outstanding, up to S$10,000 per return |
| GST late payment | 5% of the unpaid tax; if still unpaid 60 days later, a further 2% a month, up to 50% |
The practical rhythm
Every month
Run payroll → work out CPF and SDL → pay CPF Board by the last day of the month → issue itemised payslips with payment or within 3 working days → pay FWL if it applies.
Every quarter (if GST-registered)
Reconcile output and input tax → file GST F5 on myTax Portal → pay net GST by the due date. From your InvoiceNow date, invoice data also goes to IRAS through your InvoiceNow-Ready Solution.
Every year (by 1 March)
Reconcile the year’s payroll against CPF → prepare IR8A for every employee → add Appendix 8A or 8B where needed → file through AIS, or, if you are not in AIS, give each employee their Form IR8A.
Where MassAdmin fits
MassAdmin prepares the figures behind several of these dates: CPF and SDL in every pay run, and IR8A working figures.
You file and pay on each agency's portal.
30-day free trial · no card
Sources
- Source: CPF Board, Making CPF contributions (updated 7 July 2025). Checked 10 October 2026.
- Source: CPF Board, Skills Development Levy (updated 2 July 2026). Checked 10 October 2026.
- Source: MOM (updated 14 March 2024). Checked 10 October 2026.
- Source: IRAS, Auto-Inclusion Scheme (updated 20 August 2026). Checked 10 October 2026.
- Source: IRAS, Late Filing or Non-Filing of GST Returns (F5/F8) (updated 10 August 2026). Checked 10 October 2026.
- Source: IRAS, Late payment or non-payment of GST (updated 10 August 2026). Checked 10 October 2026.
- Source: IRAS, GST InvoiceNow Requirement (updated 8 October 2026). Checked 10 October 2026.
This guide is for general information only and does not constitute legal or financial advice.
Related
- CPF contribution rates
- IR8A and AIS — due 1 March 2027 for 2026 income
- How to file GST F5
- GST InvoiceNow: when is your date?
Questions
What are the key employer deadlines in Singapore?
CPF and SDL every month, by the last day of the month; GST F5 one month after each accounting period; and IR8A once a year, by 1 March. InvoiceNow dates depend on how and when you registered for GST and on your annual supplies.
When is CPF due each month?
CPF for each month's wages is due on the last day of that month. CPF Board takes enforcement action if it is still unpaid by the 14th of the following month.
What is the IR8A deadline?
1 March 2027 for income earned in 2026. AIS is mandatory if you had 5 or more employees in 2026, received a notice to file, or were registered for AIS on or before 1 March 2026.
When is GST F5 due?
One month after each accounting period ends, for both the return and the payment. For a quarter ending 31 March, that is 30 April.
What happens if I miss a deadline?
It depends on the obligation. Late CPF attracts interest of 1.5% a month; late SDL a penalty of 10% a year on the amount outstanding; late IR8A filing a fine of up to S$5,000; and a late GST F5 a S$200 penalty, plus S$200 for each completed month it stays outstanding, up to S$10,000.