Incomplete Month Salary Calculator Singapore: MOM Formula (2026)
By Lucas Seah, Founder of Excellence Singapore Group | Last Updated: October 2026
When a monthly-rated employee starts after the 1st, leaves before the month ends or takes no-pay leave, the Employment Act fixes the incomplete month salary: the monthly gross rate of pay divided by the working days in that month, times the days the employee actually worked (Employment Act, section 20A). MOM counts working days as the days the employee is normally required to work: rest days and non-working days are left out, public holidays are counted, and a day of 5 hours or less is half a day. The calculator below counts the days for you.
Incomplete month salary calculator
Enter the monthly gross rate of pay, pick the month and the first or last day of employment. The results update as you type.
Working days in December 2026 on a 5-day week: 23 (Monday to Friday; public holidays on those days count). Days actually worked: 14 (working days from 14 to 31 December 2026). Salary: S$3,000.00 / 23 x 14 = S$1,826.09. The salary is rounded once to the cent, as MOM’s calculator does. For unauthorised absence, salary in lieu of notice of less than a month or unused annual leave on leaving, MOM uses the gross daily rate instead: 12 x S$3,000.00 / (52 x 5) = S$138.46.
Estimate for full-time, monthly-rated employees covered by the Employment Act, using the incomplete month formula and MOM’s day-counting rules in force in October 2026. Amounts are before CPF and other deductions, and leave out travel, food or housing allowances, which are paid as the employment contract says.
The calculator uses the same formula and rounding as MOM’s own incomplete month calculator, and we checked it against 13 cases typed into MOM’s tool. MOM’s version takes the working days from its own table but asks you to add up the days worked yourself, and covers 2025 and 2026; this one counts them from the dates for any month from 2025 to 2027, with Sunday as the rest day, as in MOM’s tables. For a different rest day or a roster, choose Other pattern and enter the days. To see the employee’s CPF and take-home pay, enter the salary payable in our take-home salary calculator.
Key Takeaways
- Incomplete month salary = monthly gross rate of pay / working days in the month x days actually worked.
- Count working days, not calendar days: rest days and non-working days are out, public holidays are in, and a half working day counts as 0.5.
- The gross rate of pay includes the allowances in the contract but leaves out overtime, bonuses, AWS, reimbursements, productivity incentives and travel, food or housing allowances.
- Approved no-pay leave uses the same formula; unauthorised absence is deducted at the gross daily rate, 12 x gross / (52 x working days a week).
- The final salary is due on the last day in most cases, and annual leave for an incomplete year is pro-rated by completed months.
The MOM formula for an incomplete month
Salary for the month = monthly gross rate of pay / working days in the month x days actually worked
Section 20A applies when a monthly-rated employee has not completed a whole month of service because he or she:
- started work after the first day of the month;
- left before the end of the month;
- took one or more days of leave without pay; or
- was away on national service, such as reservist training.
The formula is for monthly-rated staff. It covers every such employee under the Employment Act, which applies to all employees on a contract of service, managers and executives included; the main exceptions are seafarers, domestic workers, civil servants and statutory board employees (MOM). Part-time employees, who work fewer than 35 hours a week, are covered by the Employment of Part-Time Employees Regulations, and MOM’s calculator, like ours, is built for full-time staff. For a monthly-rated part-timer, MOM gives the hourly and daily rates to work from. For reservist training, CPF Board says CPF is payable on the total wages typically payable for the month, as though the employee had not been away, and that CPF stays with you even when MINDEF reimburses the wages under its DIRECT scheme.
What counts as the gross rate of pay
The formula uses the monthly gross rate of pay: the money the employee is entitled to for a month’s work, including allowances under the contract (Employment Act, section 2). Some items stay out:
| Pay item | Gross rate of pay | Basic rate of pay |
|---|---|---|
| Basic salary, including increments | Included | Included |
| Other allowances under the contract, fixed or variable, such as a shift allowance | Included | Left out |
| Travel, food or housing allowances | Left out | Left out |
| Overtime pay | Left out | Left out |
| Bonuses and the annual wage supplement (AWS) | Left out | Left out |
| Productivity incentive payments | Left out | Left out |
| Reimbursement of expenses incurred for work | Left out | Left out |
| Used for | Incomplete months, paid leave, salary in lieu of notice, deductions for absence | Overtime, work on rest days and public holidays |
This is the main difference from overtime. Overtime, rest-day work and public holiday work are paid on the basic rate of pay, which leaves out every allowance; our overtime calculator works on basic pay. An incomplete month, paid leave, salary in lieu of notice and deductions for absence all use the gross rate (MOM). So an employee on S$2,800 basic with a fixed S$200 shift allowance has a gross rate of pay of S$3,000 for this calculation. Allowances that the gross rate leaves out, such as a monthly transport or housing allowance, sit outside the formula: pay them as the employment contract says.
How to count working days and days worked
Get both numbers right and the rest is arithmetic. MOM’s definitions are:
- Working days in the month: the days the employee is required to work, leaving out rest days and non-working days but including public holidays.
- Days actually worked: the days worked, plus public holidays, paid sick or hospitalisation leave, annual leave and other approved paid leave in the period. A public holiday inside a block of no-pay leave the employee asked for is unpaid (section 88(2)), so it is not a day worked.
- Half days: a day on which the contract requires 5 hours of work or less counts as half a day (section 20A(2)), so a Saturday half day on a 5.5-day week is 0.5.
Public holidays never change the count. A holiday on a working day is both a working day and a day worked; a holiday on a Sunday rest day moves to the next working day, which is counted anyway. A holiday on a Saturday needs one extra step that the formula does not cover (Employment Act, section 88; MOM). On a 5-day week, Saturday is a non-working day, so you either give the employee another day off or pay an extra day at the gross rate of pay: in 2026 that is Hari Raya Puasa on Saturday 21 March, and in 2027 the first day of Chinese New Year (6 February), Labour Day (1 May) and Christmas Day (25 December). On a 5.5-day week, section 88(7) pays a holiday on the Saturday half day as a full working day. Days before the start date or after the last day are working days in the month but not days worked. MOM publishes the totals for an employee with Sunday as the rest day:
Swipe sideways to see the full table →
| Month (2026) | 5-day week | 5.5-day week | 6-day week |
|---|---|---|---|
| January | 22 | 24.5 | 27 |
| February | 20 | 22 | 24 |
| March | 22 | 24 | 26 |
| April | 22 | 24 | 26 |
| May | 21 | 23.5 | 26 |
| June | 22 | 24 | 26 |
| July | 23 | 25 | 27 |
| August | 21 | 23.5 | 26 |
| September | 22 | 24 | 26 |
| October | 22 | 24.5 | 27 |
| November | 21 | 23 | 25 |
| December | 23 | 25 | 27 |
| Year | 261 | 287 | 313 |
Because the number of working days changes from month to month, so does the value of a day. For an employee on S$3,000 a month, one working day is worth S$150.00 in February 2026 but S$130.43 in July or December:
Worked examples: joiner, leaver and no-pay leave
These three cases use the calculator’s rules, and the joiner’s figure is one we typed into MOM’s calculator.
Swipe sideways to see the full table →
| Item | Joiner | Leaver | No-pay leave |
|---|---|---|---|
| Situation | Starts Monday 14 Dec 2026 | Last day Friday 13 Nov 2026 | 3 days of no-pay leave in Oct 2026 |
| Gross rate of pay | S$3,000 | S$2,600 | S$4,200 |
| Work week | 5 days | 5.5 days | 5 days |
| Working days in the month | 23 | 23 | 22 |
| Days actually worked | 14 (14 to 31 Dec, Christmas Day included) | 10.5 (10 weekdays, Deepavali on 9 Nov included, plus Saturday 7 Nov as 0.5) | 19 (22 less 3) |
| Working | S$3,000 / 23 x 14 | S$2,600 / 23 x 10.5 | S$4,200 / 22 x 19 |
| Salary for the month | S$1,826.09 | S$1,186.96 | S$3,627.27 |
| Reduction from the full monthly salary | S$1,173.91 | S$1,413.04 | S$572.73 |
The leaver also has 2 days of unused annual leave. Unused leave is paid at the gross daily rate when employment ends (MOM’s exception is dismissal for misconduct): 12 x S$2,600 / (52 x 5.5) = S$109.09 a day, or S$218.18. She has served her notice, so it is due with her final salary on her last day: S$1,186.96 + S$218.18 = S$1,405.14 before CPF.
No-pay leave or unauthorised absence: two different rates
MOM’s page on allowable salary deductions separates the two. Approved no-pay leave is authorised absence, so the month is an incomplete month. Unauthorised absence is deducted at the gross rate of pay for one day’s work for each day absent (Employment Act, section 28), and MOM works out that daily rate as 12 x monthly gross rate of pay / (52 x average working days a week). For the October employee in the examples:
| October 2026, S$4,200, 5-day week | Approved no-pay leave | Unauthorised absence |
|---|---|---|
| Rule | Incomplete month formula (section 20A) | Gross rate of pay for each day absent (section 28) |
| Daily amount | S$4,200 / 22 = S$190.91 | 12 x S$4,200 / (52 x 5) = S$193.85 |
| Deduction for 3 days | S$572.73 | S$581.55 |
| Salary for the month | S$3,627.27 | S$3,618.45 |
The no-pay leave deduction moves with the month (it would be smaller in a 23-day month), while the absence rate stays the same all year. MOM also treats absence for more than 2 working days in a row without approval and a good excuse, or without telling you the reason, as a breach of contract that lets you end the employment without notice.
Final salary: what to pay and when
A joiner’s first, incomplete month is paid like any other month: within 7 days after the end of the salary period (Employment Act, section 21). The last month has its own deadlines (MOM):
| Situation | Final salary must be paid |
|---|---|
| Employee resigns and serves the notice period | On the last day of employment |
| Employee resigns without serving the notice period | Within 7 days of the last day of employment |
| Dismissal for misconduct | On the last day of employment, or within 3 working days if that is not possible |
| You end the contract | On the last day of employment, or within 3 working days if that is not possible |
The final payment usually has four parts:
- Salary for the last, incomplete month, worked out with the formula above.
- Pay for unused annual leave at the gross rate of pay, unless the employee is dismissed for misconduct (MOM) or leaves in breach by being absent without approval for more than 2 working days in a row, when MOM says you need not encash it.
- Salary in lieu of notice, if you end the contract without giving the full notice: the gross salary for the notice period, and for a notice period shorter than a month, the gross rate of pay for one day’s work for each day (Employment Act, section 11). If a resigning employee is serving notice and you ask them to leave early, MOM says you should pay salary in lieu for the rest of the notice period.
- Deductions: you may deduct notice pay that the employee owes you (section 23), but CPF is still worked out on the wages before that offset; annual leave taken beyond the pro-rated entitlement can be recovered as unpaid leave.
Give the itemised payslip together with the final salary (MOM). For a foreign employee, MOM requires you to withhold the money due, including salary and leave pay, for up to 30 days for tax clearance once you notify IRAS; our IR21 guide covers the filing. For the wider rules on ending employment, see our guide to retrenchment vs termination.
Pro-rated annual leave for an incomplete year
Employees covered by the Employment Act earn paid annual leave once they have served 3 months: 7 days for the first year of service, one more day for each further year, up to 14 (Employment Act, section 88A). For an incomplete year, MOM’s formula is:
Pro-rated leave = completed months of service / 12 x the year’s leave entitlement
A fraction under half a day is dropped and a half day or more counts as a full day. Completed months run from the start date: in MOM’s example, an employee who started on 14 March and left on 31 July has 4 completed months, because 14 to 31 July is not a completed month. For an employee who has worked more than a year, count the completed months in the current year of service.
Swipe sideways to see the full table →
| Completed months | 7 days a year | 10 days a year | 14 days a year |
|---|---|---|---|
| 3 | 2 (1.75) | 3 (2.50) | 4 (3.50) |
| 4 | 2 (2.33) | 3 (3.33) | 5 (4.67) |
| 5 | 3 (2.92) | 4 (4.17) | 6 (5.83) |
| 6 | 4 (3.50) | 5 (5.00) | 7 (7.00) |
| 7 | 4 (4.08) | 6 (5.83) | 8 (8.17) |
| 8 | 5 (4.67) | 7 (6.67) | 9 (9.33) |
| 9 | 5 (5.25) | 8 (7.50) | 11 (10.50) |
| 10 | 6 (5.83) | 8 (8.33) | 12 (11.67) |
| 11 | 6 (6.42) | 9 (9.17) | 13 (12.83) |
Each cell shows the days of leave, with the unrounded figure in brackets: under 0.5 is dropped, 0.5 or more counts as a day.
For example, an employee who joined on 14 March 2026 and leaves on 31 October 2026 has 7 completed months (14 March to 13 October), so at 7 days a year the entitlement is 7 / 12 x 7 = 4.08, or 4 days. If the employee has already taken more leave than that, MOM treats the excess as unpaid leave that you can deduct, and CPF Board asks you to work out CPF on the wages after the deduction in the month the excess leave was taken: if that month’s CPF is already paid, apply for an adjustment or refund rather than offsetting it in a later month. No-pay leave taken at the employee’s request does not count towards continuous service for leave purposes.
Common incomplete month mistakes
- Dividing by calendar days, or by a fixed 26 or 30. The Act divides by the days the employee is required to work in that month.
- Leaving public holidays out of the working days. They count in both numbers.
- Counting a 5.5-day week’s Saturday as a full day. A day of 5 hours or less is half a day.
- Prorating basic salary only. The gross rate of pay includes the allowances in the contract (other than travel, food or housing allowances), so prorating basic pay alone underpays the month.
- Treating unauthorised absence as no-pay leave, or the other way round. Each has its own rate.
How an incomplete month flows into payroll
- Payslip. Show the start and end dates of the salary period, and record no-pay leave or absence as an ad-hoc deduction, as MOM’s itemised payslip rules require. Our guide to itemised payslips and key employment terms has the full checklist.
- CPF. For employees who join or leave in the middle of the month, CPF Board asks you to declare the pro-rated wages payable for the month. It is payable on cash paid for unused leave but not on compensation in lieu of notice. Our guide to the 2026 CPF contribution rates has the rates by age.
- SDL. The Skills Development Levy is 0.25% of the month’s total wages, with a minimum of S$2 and a maximum of S$11.25 per employee, so it follows the pro-rated pay. Our SDL and SHG calculator works out both.
For the rest of the monthly duties, see our payroll compliance checklist.
Frequently Asked Questions
Is incomplete month salary based on calendar days?
No. Under section 20A of the Employment Act, the salary for an incomplete month is the monthly gross rate of pay divided by the number of days the employee is required to work in that month, times the days actually worked. MOM counts working days, leaving out rest days and non-working days but including public holidays. Dividing by calendar days, or by a fixed 26 or 30, gives a different figure.
Do public holidays count as days worked?
Yes. MOM counts a public holiday that falls on a normal working day in both numbers: it is a working day in the month and a day the employee actually worked, as long as it falls within the employment. The exception is a holiday inside a block of no-pay leave the employee asked for, which is unpaid. Paid sick, hospitalisation, annual and other approved paid leave also count as days worked; no-pay leave days do not.
How do I calculate salary for no-pay leave?
Treat the month as an incomplete month. Divide the monthly gross rate of pay by the working days in that month and multiply by the days actually worked, which is the working days less the no-pay leave days. For example, 3 days of no-pay leave in October 2026, with 22 working days, on S$4,200 gives S$4,200 / 22 x 19 = S$3,627.27. Unauthorised absence uses the gross daily rate instead.
When must I pay an employee’s final salary?
If the employee resigns and serves the notice period, on the last day of employment. If the employee leaves without serving notice, within 7 days of the last day. If you dismiss the employee for misconduct or end the contract yourself, on the last day, or within 3 working days if that is not possible. For a foreign employee, MOM requires you to withhold the money due for up to 30 days for tax clearance.
Is CPF payable on a prorated salary?
Yes. CPF Board says that for employees who join or leave in the middle of the month, CPF contributions are payable on the pro-rated wages earned for the month. CPF is also payable on cash paid for unused leave. It is not payable on salary in lieu of notice, although the wages up to the last day of employment still attract CPF.
How is annual leave prorated in Singapore?
Employees qualify after 3 months of service. Divide the completed months of service in the year by 12 and multiply by the year’s entitlement, which starts at 7 days and rises by a day a year to 14. Drop a fraction under half a day and count half a day or more as a full day. An employee with 7 completed months and 7 days a year gets 7 / 12 x 7 = 4.08, so 4 days.
Let us handle joiners, leavers and no-pay leave in your payroll
Incomplete months are where payroll quietly goes wrong: the wrong divisor, a missed public holiday, a final salary paid a week late. Our payroll service processes your monthly salaries, including pro-rated pay for joiners, leavers and no-pay leave, generates itemised payslips and handles CPF, SDL and SHG, from S$30 per employee a month. Year-end IR8A filing and IR21 tax clearance are charged separately, per employee, and a managed payroll service and add-on modules (leave, claims, attendance) are quoted separately. For a fuller picture of costs, see our payroll outsourcing cost guide. To get started, talk to us.
