Here are Singapore’s statutory updates for 2026
Effective July 2026
Singapore to Raise Retirement and Re-employment Ages
As part of Budget 2025, Singapore’s Ministry of Manpower (MOM) has announced that the retirement and re-employment ages will be raised from 1 July 2026 to support longer working lives and workforce participation among older employees.
Key Points:
- The retirement age will increase from 63 to 64, while the re-employment age will increase from 68 to 69.
- Employers must offer re-employment to eligible employees who turn 64, up to the new re-employment age of 69, if they meet performance and health criteria.
- The change is part of Singapore’s long-term plan to raise the retirement age to 65 and the re-employment age to 70 by 2030.
- Tripartite partners (government, unions, and employers) reaffirmed support for these changes, which aim to provide seniors with more opportunities for meaningful employment and financial security.
- Employers are encouraged to prepare early by reviewing internal policies, re-employment contracts, and workforce planning for mature employees.
Source: Ministry of Manpower
Effective January 2026
No-Boarding Directives (NBDs) Implementation
The Immigration & Checkpoints Authority (ICA) will issue No-Boarding Directives to airlines and ferry operators to bar travellers who do not meet Singapore entry requirements, including foreign employees without valid work passes.
Key Points:
- ICA will prevent ineligible travellers from boarding Singapore-bound flights and ferries.
- Employers must verify work pass validity before employee travel.
- Brief foreign employees on NBD implications prior to overseas trips.
- Airlines that fail to comply may face fines of up to SGD 10,000.
Source: Immigration & Checkpoints Authority
Singapore Increases CPF Contribution Limits and Rates
The Government of Singapore has announced adjustments to Central Provident Fund (CPF) contribution policies, including an increase to the Ordinary Wage (OW) ceiling and higher contribution rates for older workers, as part of ongoing retirement adequacy reforms for 2026.
Key Points:
- Monthly Ordinary Wage (OW) ceiling increases from SGD 7,400 to SGD 8,000, the final step in a phased increase since 2023.
- Contribution rate changes for employees aged 55–65:
- Age 55–60: total rate rises from 32.5% to 34%, consisting of 16.5% by employer and 18% by employee.
- Age 60–65: total rate rises from 23.5% to 25%, consisting of 12.5% by employer and 12.5% by employee.
- Increases for employees aged 55–65 are fully allocated to the Retirement Account (RA) up to the Full Retirement Sum (FRS); if the FRS is already met, contributions are channelled to the Ordinary Account.
Source: CPF Board
Effective 1 January 2026 (YA 2026 submission 1–March 2026)
Auto-Inclusion Scheme (AIS) Enhancements and IRAS Filing Updates
The Inland Revenue Authority of Singapore (IRAS) and CPF Board have expanded the Auto-Inclusion Scheme (AIS) for Year of Assessment 2026, improving data pre-filling and widening participation. IRAS has also released updated filing formats for the Return of Employee’s Remuneration (Form IR8A) and the Tax Clearance Form (IR21), ensuring employers can accurately report employee remuneration and tax details for YA 2026.
Key Points:
- Employers may register for AIS year-round.
- AIS will pre-fill both CPF Board and MOM foreign employee data for subscribing employers.
- Mandatory participation applies to employers with 5+ employees in 2025 or those who receive a filing notice.
- Submission window for AIS YA 2026: 1 February – 1 March 2026.
- Employers must file remuneration for all employees using Form IR8A with Appendix 8A/8B or Form IR8S (for periods prior to YA 2026). The form must also be provided to employees by 1 March 2026.
- Employers must use the revised IR21 form to report remuneration details of non-Singaporean employees who are ceasing employment or leaving Singapore. The same form may also be used to submit information for previous years if filings were missed.
