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SINGAPORE · FOR MANAGERS

Final pay calculator Singapore

When someone leaves, their final pay usually has three parts: salary up to the last day, payment for unused annual leave, and sometimes salary in lieu of notice. This works out a quick estimate using MOM’s formulas.

Estimated final payS$2,466.89
Salary for the last monthS$1,913.04

Last month: S$4,000.00 ÷ 23 working days × 11 days. Unused leave: 3 × S$184.62 = S$553.85. Before CPF and other deductions.

How each part is worked out

  • Last month: monthly gross rate ÷ working days in that month × days worked (the incomplete month formula).
  • Unused annual leave: days × gross daily rate, where the daily rate is 12 × monthly gross ÷ (52 × working days a week).
  • Salary in lieu of notice: the pay for the notice period not served, if either side ends the contract without full notice.
  • Leave can also be used to shorten the notice period, if both sides agree.

When to pay

  • Pay on the last day where possible.
  • If the employee resigns without serving the required notice, MOM says the salary must be paid within 7 days of the last day.
  • For foreign employees, file tax clearance (IR21) and hold the final payment as IRAS requires.

General information for managers, checked in October 2026. It is not legal advice, and contracts or company policies may give more. Always check the official source: MOM: termination of employment.

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