Registrable controllers (RC) are people in your company who:
(a) has an interest in >25% of shares in your company; or
(b) hold >25% of members’ voting rights in your company; or
(c) can exercise significant influence or control over your company/LLP
Before you hire your first employee:
Employers will require a CPF Submission Number (CSN) to submit CPF contributions for their local and Singapore Permanent Resident employees.
exceeded $1 million at the end of the calendar year or
you expect taxable turnover to exceed $1 million in the next 12 months.
Submit an incident report with Ministry of Manpower’s WSH Incident Reporting system, if a work-related accident has happened within 10 days of the incident.
For fatal accidents or dangerous occurrences, notify MOM immediately at firstname.lastname@example.org.
Update ACRA if there has been any change in company information (within 14 business days) or to the Register of Registrable Controllers (RORC) information (within 2 business days after updating your RORC) of your company.
Update MOM when your staff, who are work pass holders, change their residential address within 5 days of any change.
If your business hires Singapore Citizens and Permanent Residents (SPR):
Make employee CPF monthly contribution and Skills Development Levy (SDL) payment by the last day of each month. Action will be taken against employers who fail to pay by the 14th of the following month.
By the 14th day after the end of each quarter, remember to update the OED on changes to the occupational and employment details of your employees. To allow MOM to shape manpower policies, businesses are required to provide MOM with updated details of your workforce’s occupational and employment details via the OED Portal every quarter. Read more about OED.
- Receive NOA by 31 May of the following year, and Pay Corporate Income tax within 1 month from the date of NOA. If company does not agree with assessment raised, it can file an objection within 2 months from the date of NOA with the Revise/ Object to Assessment digital service.
*Information on this page is accurate as of 7 Jul 2023.
The content made available or accessible through this page may not be correct, complete, current or accurate and you should perform your own checks or obtain professional advice relevant to your particular circumstances.