Remote Working Legislation, Laws & Regulations in Singapore

The Tripartite Guidelines on Flexible Work Arrangement Requests (the Guidelines), which are compulsory,  govern work-from-home arrangements in Singapore and will take effect on 1 December 2024. The Guidelines require employers to consider such requests “fairly and properly”. They govern the process for requesting flexible work arrangements, but not the outcome of the request.

In the meantime, the Tripartite Standard on Flexible Work Arrangements (TS-FWA) encourages employers to continue offering Flexible Work Arrangements (FWAs) to employees, and to promote FWAs as a permanent feature of the workplace.

Additionally, the general health and safety requirements outlined in the Workplace Safety and Health Act (WSH Act) continue to apply to those working from home. In particular, the WSH Act requires stakeholders to take reasonably practicable measures to ensure the safety and health of persons working from home.   

Work from home can be implemented through individual agreements with employees or through company policy.

Employees have the right to negotiate the terms and conditions of their employment, including the option to work from home, with their employers.

Under certain circumstances, an employer can require an employee to work from home. For instance, during the COVID-19 pandemic, Singapore implemented such regulations. Employers may also request that employees work from home for reasons such as workplace safety or business continuity. The employer must have a legitimate reason to require the employee to work from home and provide the necessary equipment and support to enable the employee to work effectively there.

No. However, employees do have the right to negotiate the terms and conditions of their employment with their employers, including the option to work remotely. Furthermore, as stated in question 1 above, the Tripartite Standard on Flexible Work Arrangements (TS-FWA) encourages employers to continue offering Flexible Work Arrangements (FWAs) to employees, and to promote FWAs as a permanent feature of the workplace. The Guidelines, which come into effect on 1 December 2024, will also require employers to consider such requests “fairly and properly”.

The Singapore government requires that employers review work processes, provide the necessary IT equipment to employees and adopt solutions that enable remote working and online collaboration. However, there is no legislation that obliges an employer to provide the employee with office equipment and supplies. 

No, an employer is currently not obliged to reimburse the employee for expenses incurred through working from home.

No, an employer is not obliged to grant the employee any such allowance.

As mentioned above, the general health and safety requirements outlined in the Workplace Safety and Health Act continue to apply to those working from home. The Minister of State for Manpower stated in parliament in June 2020 that arrangements to work from home do not change an employer’s responsibility regarding work-injury compensation and – if an injury takes place at home – the key is to ascertain whether the injury occurred while the employee was working or while performing activities unrelated to work. 

Not applicable.

The Singapore government has provided no specific guidance on this. 

Yes, see the response to question 8 above. 

The Singapore government has provided no specific guidance on this.

Not applicable.

There have been no such changes.

There is no statutory definition or national regulation relating to remote work abroad, but this is typically understood to mean when an employee works at a location other than their permanent/base office location.

The main statute governing labour law in Singapore is the Employment Act 1968 (EA), which covers all employees (regardless of nationality) under a contract of service except seamen, domestic workers, and any person employed by a statutory board or the government.

Notably, the EA does not expressly set out its territorial scope. As such, while employees in Singapore of a Singapore-based employer will be regulated by the EA, it is less clear if a remote worker in Singapore employed by a foreign company, which has no other presence in Singapore, would be covered under the EA. Where the employment contract is governed by the law of a jurisdiction other than Singapore, it is likely that the EA would not apply. Where no governing law is stipulated in the employment contract, whether the EA applies is likely to depend on the extent of the connection to Singapore.  

The Central Provident Fund (CPF) is the social security system in Singapore.  All Singaporeans and Permanent Residents holders employed in Singapore would be legally entitled to CPF contributions.

Generally, employment exercised in Singapore as part of overseas employment for not more than 60 days in a calendar year is exempted from income tax. Where employment in Singapore is for 61 to 182 days in a calendar year, the employee will be regarded as a non-resident. The employment income will be taxed at either a flat rate of 15% (no personal relief would be granted) or progressive resident rates, depending on which one gives rise to a higher tax. If employment is exercised in Singapore for 183 days or more in a calendar year, the employee will be regarded as a tax resident and employment income and after deduction of tax relief will be taxed at progressive resident rates.

There are no further considerations specific to residence law.

Not applicable.