What are payroll taxes in Singapore?

Top marginal resident tax rate of 22% kicks in at S$320,000 of taxable income.
Non-residents are taxed at the flat rate of 15% or the resident rates whichever results in a higher tax amount. Tax filing due date for individuals is April 15 of each year.

The employer is responsible for sending the monthly payment, which includes both the employer’s and the employee’s respective contributions, by the 14th of the following month. The employee’s portion is then deducted from the salary. The maximum CPF contribution rate for employer and employee is 16% and 20% respectively and can be lower depending on certain factors such as employee age, permanent resident status, etc.