SINGAPORE · FOR MANAGERS
Incomplete month salary calculator and MOM working days
When a monthly-rated employee joins after the 1st, leaves before the end of the month, takes no-pay leave or takes NS leave, MOM sets the formula: monthly gross rate of pay × (days actually worked ÷ days required to work that month). Working days leave out rest days and non-working days, but include public holidays. A day of 5 hours or less counts as half a day.
The MOM formula
- Salary = monthly gross rate of pay ÷ total working days in that month × days the employee actually worked.
- Gross rate of pay includes fixed allowances, but not overtime, bonuses, AWS, productivity incentives, or travel, food and housing allowances.
- Working days exclude rest days and non-working days, but include public holidays.
- Days worked include public holidays, paid annual leave and paid hospitalisation or sick leave.
- A day on which the employee works 5 hours or less counts as half a day worked.
- The same formula is used for no-pay leave and for NS leave.
4 worked examples
1. Joins mid-month
S$3,000 gross, Monday to Friday. Joins on Monday 16 November 2026. November 2026 has 21 working days, and 16 to 30 November has 11 of them. Salary: 3,000 × 11 ÷ 21 = S$1,571.43.
2. Leaves mid-month
S$4,000 gross, Monday to Friday. Last day is Friday 11 December 2026. December 2026 has 23 working days (Christmas Day counts), and 1 to 11 December has 9. Salary: 4,000 × 9 ÷ 23 = S$1,565.22.
3. No-pay leave
S$3,500 gross, Monday to Friday, 2 days of no-pay leave in February 2027 (20 working days). Salary: 3,500 × 18 ÷ 20 = S$3,150.00, a deduction of S$350.
4. A half day
S$3,000 gross, Monday to Friday, August 2026 (21 working days). One full day of no-pay leave, and another day where the employee works only 4 hours and takes the rest unpaid, which counts as half a day worked. Days worked: 21 - 1.5 = 19.5. Salary: 3,000 × 19.5 ÷ 21 = S$2,785.71.
MOM working days in 2026 and 2027
Days required to work each month for the two most common patterns. Public holidays that fall on a working day are included. If your team works another pattern, count the days from the roster and use the "Other" option in the calculator.
| Month | Monday to Friday | Monday to Saturday |
|---|---|---|
| January | 22 | 27 |
| February | 20 | 24 |
| March | 22 | 26 |
| April | 22 | 26 |
| May | 21 | 26 |
| June | 22 | 26 |
| July | 23 | 27 |
| August | 21 | 26 |
| September | 22 | 26 |
| October | 22 | 27 |
| November | 21 | 25 |
| December | 23 | 27 |
| Month | Monday to Friday | Monday to Saturday |
|---|---|---|
| January | 21 | 26 |
| February | 20 | 24 |
| March | 23 | 27 |
| April | 22 | 26 |
| May | 21 | 26 |
| June | 22 | 26 |
| July | 22 | 27 |
| August | 22 | 26 |
| September | 22 | 26 |
| October | 21 | 26 |
| November | 22 | 26 |
| December | 23 | 27 |
Common mistakes
- Dividing by calendar days (30 or 31) instead of working days.
- Dividing by 26 every month: the number of working days changes from month to month.
- Leaving public holidays out of the working days.
- Using basic pay instead of gross pay. Fixed allowances belong in the formula.
Related Singapore pay calculators
- Final pay calculator: last month’s salary plus unused leave and notice pay.
- MOM overtime calculation for hours beyond the normal working day.
- Annual leave calculator for pro-rated leave in a part year.
- AWS and bonus pro-rating for someone who joined or left during the year.
- Singapore public holidays 2027.
Frequently asked questions
How do you calculate salary for an incomplete month in Singapore?
Monthly gross rate of pay × (days actually worked ÷ days the employee was required to work that month). For example, S$3,000 gross on a Monday to Friday week, joining on Monday 16 November 2026: 3,000 × 11 ÷ 21 = S$1,571.43.
When does the incomplete month formula apply?
When a monthly-rated employee joins after the first day of the month, leaves before the end of the month, takes no-pay leave, or takes leave for national service.
How many working days are in a month for MOM?
There is no fixed number. Count the days the employee is required to work under their own work pattern that month. Public holidays on a normal working day count; rest days and non-working days do not. On a Monday to Friday week, 2026 has between 20 and 23 working days a month.
Do public holidays count as working days?
Yes, if the public holiday falls on a day the employee would normally work. Rest days and non-working days (for example Saturday and Sunday on a 5-day week) do not count.
What if the employee works 5 hours or less on a day?
A day on which the employee works 5 hours or less counts as half a day worked.
Can I just divide the monthly salary by 26 or 30?
Not for an incomplete month. The MOM formula uses the actual working days in that month for that employee, which change from month to month.
Is it gross pay or basic pay?
Gross rate of pay: basic salary plus fixed allowances. Overtime, bonuses, AWS and reimbursements are left out.
General information for managers, checked in November 2026. It is not legal advice, and contracts or company policies may give more. Always check the official source: MOM: monthly and daily salary.
Related
- Singapore: Annual leave entitlement
- Singapore: Notice period
- Singapore: Public holidays 2027
- Singapore: Overtime pay calculator
- Singapore: CPF contribution calculator
- Singapore: Public holiday and rest day pay
- Singapore: Sick and hospitalisation leave
- Singapore: Childcare leave
- Singapore: Maternity, paternity and shared parental leave
- Singapore: Retrenchment benefit
- Singapore: Final pay when someone leaves
- Singapore: AWS and bonus pro-rating
- Singapore: Long weekends and leave hacks 2027
- Malaysia: Long weekends and leave hacks 2027
- Malaysia: Annual leave entitlement
- Malaysia: Notice period
- Malaysia: EPF contribution calculator
- Malaysia: SOCSO and EIS calculator
- Malaysia: Overtime, rest day and public holiday pay
- Free leave and rota planner