What are the mandatory payroll contributions for employers in Singapore?

Singapore employers are required to manage three main statutory obligations. CPF (Central Provident Fund) — a mandatory retirement savings contribution calculated based on employee age, salary, and citizenship status. SDL (Skills Development Levy) — a small monthly levy for employees earning S$800 or less per month, currently 0.25% of wages capped at S$11.25. And IRAS AIS submissions — annual IR8A filing for all employees, mandatory for employers with six or more staff. Modern payroll software automates all three within a single payroll run.