Remote Working Legislation, Laws & Regulations in Singapore

Yes - the Tripartite Guidelines on Flexible Work Arrangement Requests (“TG-FWAR”) took effect on 1 December 2024 and are mandatory. The TG-FWAR sets out the process for employees to formally request for Flexible Work Arrangements (“FWAs”), and for employers to consider and respond to such requests properly.

The TG-FWAR requires employers to ensure their HR and work processes are designed to accommodate FWAs so that employees on FWAs can continue working productively. If employers intend to stipulate certain requirements in their internal process for making a formal FWA request, such as format, template, or other required information, this should be communicated to the employees upfront. Employers have two months to respond to the employee’s FWA request. 

The TG-FWAR does not preclude employers from adopting more progressive practices, such as those listed on www.tafep.sg.

If mutually agreed between the employer and the employee, employment contracts can contain terms relating to working from home. An employer can also unilaterally require employees to work from home, though necessary tools and support should be provided. 

Where employees seek flexibility beyond what is stipulated in the employment contract, in accordance with the TG-FWAR, employers should have a process for employees to submit formal FWA requests (e.g. submit via work portal or via email to supervisor). As part of the process, if the employer has stipulated certain requirements (e.g. format/template, required information) for making a formal FWA request, the employee should follow these requirements by default. 

The Employer should refer to the TG-FWAR when handling formal FWA requests from employees and communicate the decision within two months.

Employers and employees are encouraged to discuss FWA requests in an open and constructive manner, and come to a mutual agreement on how best to meet both organisational and employees’ needs. Should there be any disagreement, it is best for employers and employees to address them through the organisation’s internal grievance handling procedure as far as possible. Unionised employees can also seek advice and assistance from their unions.

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.

In relation to requiring employees to return to the office, If the contract specifies the place of work as the employer's office or premises, the employer is generally entitled to require attendance at that location. However, if the employment contract has been formally amended to provide for remote or hybrid working, or if there is a separate written agreement granting a permanent right to work from home, the employer would need to follow proper procedures to vary those terms, typically requiring the employee's consent.

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. The Guidelines also require employers to consider requests for flexible work arrangements “fairly and properly”. In making their decision, employers should focus on factors related to the employee’s job, as well as how the requested FWA may affect the business or the employee’s performance of the job, not personal bias. 

Some possible business grounds for rejection of FWA requests as provided by the Guidelines are, costs (i.e. the employer will incur significant cost burdens); detriments to productivity or output; and feasibility or practicality due to the nature of the job role or it requires the need to hire new employees to accommodate the FWA request. 

Employers should 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.

The general health and safety requirements outlined in the Workplace Safety and Health Act (“WSH 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. 

As above at Question 8, the general health and safety requirements outlined in the 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. However, as the Work Injury Compensation Act provides a no-fault compensation regime, employers may still be liable to provide work injury compensation even if employees are found not to have adhered to employers’ advice.

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.