Pro-Rated Annual Leave in Singapore: Your Questions Answered
These are the questions people ask most often about pro-rated annual leave. Each answer is short; follow the links for the full detail.
What does a pro-rated annual leave calculation tell me?
Calculates leave earned for part of a year. MOM rounds fractions below half a day down and half a day or more up to a full day.
What is the formula?
Pro-rated leave = (completed months ÷ 12) × full-year entitlement.
What do I need to enter?
Full-year leave entitlement (days), Completed months of service this year.
Are these figures exact?
They follow the published CPF and MOM formulas, but your employer's payroll may round slightly differently or include allowances in a different way. Your payslip is the final reference.
Can you show an example?
For example, with these inputs:
- Full-year leave entitlement (days): 14
- Completed months of service this year: 7
the calculator returns:
- Leave earned: 8 days
- Exact pro-rated value: 8.1667 days
Any tips?
- Remember the S$8,000 monthly Ordinary Wage ceiling from January 2026: salary above it does not attract CPF.
- If you change jobs mid-year, the Additional Wage ceiling is calculated across all employers for the calendar year.
- First- and second-year PRs contribute at graduated rates unless they opt in to full rates, so their figures will be lower.
Background
The Employment Act sets out how hourly and daily rates are calculated for overtime, public holiday work and salary deductions. These formulas use the monthly basic rate of pay rather than gross salary, which is why the numbers can look lower than a simple division of your salary by hours worked.
Payslips must be itemised, showing basic pay, allowances, overtime, deductions and CPF. Comparing a payslip against an independent calculation is the easiest way to catch mistakes, especially in the first month of a new job, after a pay rise, or when you cross an age band.
CPF distinguishes between ordinary wages, which are paid for work in the month such as basic salary and fixed allowances, and additional wages, such as annual bonuses and leave encashment. Ordinary wages are capped at S$8,000 a month from January 2026, while additional wages are capped by an annual ceiling of S$102,000 minus the ordinary wages already subject to CPF in the year.
Related calculations
- Monthly to Hourly Rate Calculator: Converts a monthly salary into the hourly rate MOM uses for overtime and deductions.
- Daily Rate of Pay Calculator: Finds the daily rate of pay used for public holiday work, rest days and unpaid leave deductions.
- Pro-Rated Salary Calculator: Calculates salary for an incomplete month, such as when you join or leave mid-month.
- Salary Increment Calculator: Shows the new salary after a percentage raise and how much more you earn per year.
Try it yourself with the Pro-Rated Annual Leave Calculator.
Run your own numbers: Pro-Rated Annual Leave Calculator