Quick answer
Overtime pay in Singapore is generally calculated at at least 1.5 times the hourly basic rate of pay. Overtime entitlement mainly applies to employees covered under Part 4 of the Employment Act, and monthly overtime is generally capped at 72 hours unless an exemption applies.
What is overtime in Singapore?
Overtime means work done beyond your normal contractual working hours, excluding rest and meal breaks. In Singapore, overtime pay rules mainly apply to employees covered under Part 4 of the Employment Act.
Beyond normal hours
Overtime is usually work performed after your normal daily or weekly working hours.
Not for every employee
Managers, executives and higher-paid employees may depend on contract or company policy instead.
Shown on payslip
If overtime applies, overtime hours and overtime pay should be clearly reflected in payroll records.
Who is entitled to overtime pay?
Overtime pay can generally be claimed by non-workmen earning a monthly basic salary of S$2,600 or less, and workmen earning a monthly basic salary of S$4,500 or less. Managers and executives are generally not covered under Part 4.
| Employee Type | Monthly Basic Salary Limit | Overtime Entitlement |
|---|---|---|
| Non-workman | S$2,600 or less | May claim overtime pay if covered under Part 4. |
| Workman | S$4,500 or less | May claim overtime pay if covered under Part 4. |
| Manager / Executive | Not covered under Part 4 | Usually depends on employment contract or company policy. |
Normal working hours before overtime starts
Overtime is generally work beyond normal hours of work. For common work arrangements, contractual working hours are usually up to 9 hours per day or 44 hours per week if you work 5 days or less a week. If you work more than 5 days a week, it is usually up to 8 hours per day or 44 hours per week.
5 days or less
Normal working hours are commonly up to 9 hours per day or 44 hours per week.
More than 5 days
Normal working hours are commonly up to 8 hours per day or 44 hours per week.
Breaks excluded
Rest and meal breaks are generally not counted as hours of work.
How to calculate overtime pay
The basic overtime formula uses the employee’s hourly basic rate of pay, multiplied by 1.5 and the number of overtime hours worked.
| Formula | How It Works | Example |
|---|---|---|
| OT pay | Hourly basic rate of pay × 1.5 × number of overtime hours. | S$13.60 × 1.5 × 10 hours = S$204. |
| Hourly basic rate | 12 × monthly basic salary ÷ 52 ÷ 44. | S$2,600 salary gives about S$13.60 per hour. |
| Basic salary focus | Overtime is based on hourly basic rate, not necessarily full gross salary. | Allowances may not always be included in the basic rate. |
Overtime pay formula
Hourly basic rate of pay × 1.5 × number of overtime hours. For a monthly-rated employee, hourly basic rate is commonly calculated as 12 × monthly basic salary ÷ 52 ÷ 44.
Want to estimate your overtime pay?
Use our overtime calculator to estimate overtime pay using monthly salary, hourly rate and OT hours.
When should overtime pay be paid?
Overtime pay should be paid within 14 days after the last day of the salary period. For example, if the overtime was worked in January, the overtime payment should generally be made within 14 days after the end of the January salary period.
Maximum overtime hours in Singapore
Employees generally cannot work more than 12 hours a day. There are limited exceptional situations where longer hours may be allowed, such as urgent work, accidents or essential work.
12 hours per day
Employees generally should not work more than 12 hours a day, unless limited exceptions apply.
72 hours per month
Monthly overtime is generally capped at 72 hours unless the employer obtains an exemption.
Rest day and public holiday
Rest day or public holiday work may have separate pay treatment and may not always count the same way.
Overtime on rest days and public holidays
Work on a rest day or public holiday may involve separate pay rules. If you work beyond your normal daily working hours on a rest day or public holiday, the extra hours may be treated as overtime on top of rest day or public holiday pay.
| Situation | What To Check | Why It Matters |
|---|---|---|
| Normal overtime | Hours worked beyond normal daily or weekly working hours. | Usually uses the 1.5x overtime formula for eligible employees. |
| Rest day work | Whether the employee worked on an assigned rest day. | Rest day work may have separate salary treatment. |
| Public holiday work | Whether the work was on a gazetted public holiday. | Public holiday pay rules may apply before overtime is considered. |
Is CPF payable on overtime pay?
Overtime pay is generally treated as wages for CPF purposes if the employee is CPF-eligible. This means employee CPF and employer CPF may apply, subject to CPF wage ceiling rules and the exact nature of the payment.
CPF-eligible employees
Singapore Citizens and PRs may have CPF contributions on overtime pay if it is treated as wages.
Wage ceiling rules
CPF treatment may depend on whether the payment is Ordinary Wages or Additional Wages.
Payroll accuracy
Employers should check CPF Board guidance for accurate payroll classification.
Is overtime pay taxable?
Overtime pay is generally employment income. It can increase your annual taxable income and may affect your final income tax depending on your total income, tax residency and tax reliefs.
Common overtime mistakes
These are common overtime mistakes employees and employers should check before relying on an overtime calculation.
Using gross salary wrongly
Overtime is based on hourly basic rate, not necessarily full gross salary with allowances.
Counting meal breaks as OT
Rest and meal breaks are generally excluded from working hours.
Assuming all staff get OT
Managers, executives and higher-paid employees may depend on contract terms instead.
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Use these tools to estimate overtime, hourly rate, CPF and take-home salary.
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Frequently Asked Questions
How is overtime pay calculated in Singapore?
Overtime pay is generally calculated as hourly basic rate of pay × 1.5 × number of overtime hours.
Who is entitled to overtime pay in Singapore?
Overtime pay generally applies to employees covered under Part 4 of the Employment Act, including non-workmen earning S$2,600 or less and workmen earning S$4,500 or less.
Are managers and executives entitled to overtime pay?
Managers and executives are generally not covered under Part 4 overtime rules. Their overtime arrangement usually depends on contract or company policy.
What is the overtime rate in Singapore?
The overtime rate is at least 1.5 times the employee’s hourly basic rate of pay.
What is the maximum overtime per month?
Monthly overtime is generally capped at 72 hours unless the employer obtains an overtime exemption.
Is CPF payable on overtime pay?
CPF may apply to overtime pay for CPF-eligible employees, subject to CPF wage ceiling rules and payroll classification.
Is overtime pay taxable in Singapore?
Overtime pay is generally employment income and may be taxable as part of your annual income.
Does overtime include meal breaks?
No. Rest and meal breaks are generally not counted as working hours for overtime calculation.
When must overtime pay be paid?
Overtime pay should generally be paid within 14 days after the last day of the salary period.
Is this overtime guide official advice?
No. This guide is for general salary planning only. Check MOM, CPF Board, IRAS or your employment contract for official treatment.