Annual Leave Calculation Singapore: 2026 MOM Rules & Examples
Annual leave calculation Singapore follows a simple formula: completed months of service ÷ 12 × annual leave entitlement. Under the Singapore Employment Act, eligible employees receive pro-rated annual leave based on how long they’ve worked and their yearly entitlement. The Ministry of Manpower (MOM) sets the minimum requirements, including eligibility and rounding rules. And if you’re joining a company mid-year or planning to resign, knowing how the calculation works can save you from confusion over your leave balance.
TL;DR: Annual Leave Calculation Singapore at a Glance
- Eligibility: Employees covered by the Employment Act qualify for paid annual leave after completing three months of service.
- Entitlement: Statutory annual leave starts at 7 days and increases to 14 days from the eighth year.
- Formula: Completed months ÷ 12 × annual leave entitlement.
- Rounding: Fractions below 0.5 round down; 0.5 or above rounds up.
- Resignation: Remaining leave is generally calculated by subtracting leave already taken from earned entitlement, with applicable adjustments.
How to Calculate Annual Leave in Singapore
The MOM annual leave calculation uses completed months of service and your annual leave entitlement. Employees who haven’t completed a full service year generally receive pro-rated annual leave.
Here’s the formula:
Pro-rated annual leave = (Completed months of service ÷ 12) × Annual leave entitlement
For example, suppose your employment contract provides 14 days of annual leave, and you’ve completed six months of service.
Calculation:
(6 ÷ 12) × 14 = 7 days
You’ve earned seven days of annual leave for that period, assuming no adjustments apply.
MOM also applies a rounding rule when calculating pro-rated leave:
- Fractions below 0.5 are rounded down.
- Fractions of 0.5 or above are rounded up.
Say your calculation gives 5.4 days. Your entitlement becomes five days. If it gives 5.5 days, you receive six days.
For partial months, MOM’s completed-month rules matter too. A remaining period of fewer than 15 days is disregarded, while 15 days or more counts as one month for pro-rating purposes.
Annual Leave Entitlement in Singapore (2026)
Under the Singapore Employment Act, eligible employees receive a minimum of seven days of paid annual leave after completing their first year of service. This increases by one day for each additional year until reaching 14 days.
The statutory minimum entitlement is shown below.
| Years of service | Annual leave entitlement |
|---|---|
| 1st year | 7 days |
| 2nd year | 8 days |
| 3rd year | 9 days |
| 4th year | 10 days |
| 5th year | 11 days |
| 6th year | 12 days |
| 7th year | 13 days |
| 8th year onwards | 14 days |
These are minimum requirements, not fixed limits. Some Singapore employers provide 14, 18 or even 21 days of annual leave through their employment contracts.
Your statutory service year generally follows your employment anniversary rather than automatically starting on 1 January. Companies may administer leave using a calendar-year system, provided employees still receive their statutory entitlement.
Pro-Rated Annual Leave Calculation With Examples
Pro-rated annual leave Singapore calculations are particularly useful for employees joining midway through a year, leaving a company or completing less than 12 months of service.
The calculation uses completed months rather than simply dividing your entitlement by the number of days you’ve worked.
Annual Leave for 3, 6, 9 and 12 Months
The following examples assume your company provides 14 days of annual leave per year.
| Completed months | Calculation | Leave entitlement |
|---|---|---|
| 3 months | 3 ÷ 12 × 14 = 3.5 | 4 days |
| 6 months | 6 ÷ 12 × 14 = 7 | 7 days |
| 9 months | 9 ÷ 12 × 14 = 10.5 | 11 days |
| 12 months | 12 ÷ 12 × 14 = 14 | 14 days |
For someone searching annual leave calculation Singapore 6 months, the answer depends on their yearly entitlement.
An employee receiving the statutory first-year minimum of seven days would calculate:
(6 ÷ 12) × 7 = 3.5 days
After rounding, that’s 4 days of annual leave.
But an employee receiving 14 days annually would earn seven days over the same six-month period.
That’s why checking your employment contract matters. Two employees with identical service periods may receive different leave entitlements.
Annual Leave Calculation Upon Resignation
Resigning doesn’t automatically remove the annual leave you’ve earned. Your remaining entitlement is generally calculated up to your final employment date, including the applicable notice period.
For annual leave calculation upon resignation Singapore, start with your pro-rated entitlement, then subtract the annual leave you’ve already taken.
How to Calculate Remaining Annual Leave
Suppose your annual entitlement is 14 days, you’ve completed nine months of service and you’ve already taken five days.
| Description | Leave days |
|---|---|
| Annual entitlement | 14 |
| Completed months | 9 |
| Pro-rated entitlement | 11 |
| Leave already taken | 5 |
| Remaining annual leave | 6 |
You would have six unused leave days, assuming no carried-forward leave or other adjustments.
If you serve your notice period, that period generally counts towards your service when calculating entitlement.
But taking annual leave during notice and using annual leave to offset notice are different arrangements. Using leave to shorten your notice period requires agreement with your employer.
How to Calculate Unused Annual Leave Pay
Unused annual leave Singapore may be converted into a salary payment when employment ends, subject to the applicable Employment Act rules and circumstances of termination.
For eligible employees, unused annual leave is generally paid using the gross rate of pay.
For a five-day workweek, an illustrative daily gross rate can be calculated as:
Daily gross rate = (12 × Monthly gross salary) ÷ (52 × 5)
Unused leave payout = Daily gross rate × Unused leave days
Annual Leave Encashment Example in S$
The table below assumes a regular five-day workweek, fixed monthly gross salary and no special pay adjustments.
| Monthly gross salary | Unused leave | Estimated payout |
|---|---|---|
| S$3,000 | 3 days | S$415.38 |
| S$4,000 | 5 days | S$923.08 |
| S$5,000 | 7 days | S$1,615.38 |
For example, an employee earning S$4,000 monthly with five unused leave days may receive approximately S$923.08.
Actual payments can differ based on gross pay components, working arrangements and the reason employment ended. Employees dismissed for misconduct may not be entitled to unused annual leave payment under the statutory rules.
Annual Leave During Probation and No-Pay Leave
Employees sometimes assume they can’t earn annual leave during probation. That’s not how Singapore’s statutory rules work.
Under the Employment Act, eligible employees qualify for paid annual leave after completing at least three months of service, even if they’re still on probation.
Your employment contract may provide more generous benefits, but probation alone doesn’t remove statutory annual leave eligibility.
No-pay leave works differently.
Approved no-pay leave can affect the calculation because the relevant period is excluded when determining completed months of service for annual leave entitlement.
For example, an employee who takes an extended period of no-pay leave may receive fewer pro-rated leave days than someone who worked continuously over the same calendar period.
HR should check the actual service dates and leave records before confirming the final balance.
Part-Time Annual Leave Calculation in Singapore
Part-time employees covered by the Employment Act can also qualify for paid annual leave after three months of service.
However, part-time annual leave calculation Singapore uses working hours rather than simply awarding the same number of full days as a full-time employee.
MOM calculates entitlement proportionately based on the part-time employee’s weekly working hours compared with a similar full-time employee.
For example, suppose a part-time employee works 20 hours weekly while a comparable full-time employee works 40 hours.
If the full-time employee receives 14 days of annual leave, with eight working hours per day:
(20 ÷ 40) × (14 × 8) = 56 hours
The part-time employee would receive 56 hours of annual leave for a full service year under these assumptions.
Actual entitlement depends on working arrangements and completed service.
Frequently Asked Questions
How many annual leave days do I get after 6 months?
With the statutory first-year entitlement of seven days, six completed months give 3.5 days, rounded up to four. If your employer provides 14 days annually, you receive seven days for the same period.
Is annual leave calculated during probation?
Yes. Employees covered by Singapore’s Employment Act qualify for paid annual leave after completing three months of service, even during probation. Employers may provide more generous leave arrangements through their employment contracts.
Does my notice period count towards annual leave?
Yes, your notice period generally counts towards completed service when calculating pro-rated annual leave. However, using annual leave to offset notice requires agreement between the employee and employer.
Can unused annual leave be encashed in Singapore?
Unused annual leave may be paid out when employment ends, depending on statutory requirements and the circumstances of termination. The applicable gross rate of pay is generally used to calculate the payment.
Does no-pay leave affect annual leave calculation?
Yes. Approved no-pay leave is excluded when determining completed months of service for annual leave calculation. A lengthy no-pay leave period may reduce the employee’s pro-rated annual leave entitlement.
Is annual leave based on calendar year or joining date?
Statutory annual leave entitlement is generally based on the employee’s service year, starting from their joining date. Employers may use a calendar-year system for administration, provided statutory leave requirements are met.
Conclusion — Annual Leave Calculation Singapore
Annual leave calculation Singapore becomes easier once you know the formula: completed months of service ÷ 12 × annual leave entitlement. Check your employment dates, yearly entitlement and leave already taken to work out your remaining balance. For resignation, no-pay leave or unused leave payments, review your employment contract alongside MOM guidelines. A quick calculation now can prevent payroll confusion later.
