Question 1

How is incomplete month salary calculated in Singapore?

Accepted Answer

MOM's formula for incomplete month salary is: (Gross monthly salary ÷ total working days in month) × days actually worked. For example, a S$4,000 gross salary with 22 working days in the month and 10 days worked = (4,000 ÷ 22) × 10 = S$1,818.18. This applies when an employee joins mid-month, leaves mid-month, or takes unpaid leave.

Question 2

Does incomplete month include public holidays in Singapore?

Accepted Answer

Yes. Under MOM guidance, 'total working days in the month' excludes Saturdays and Sundays but includes public holidays. If a public holiday falls during the pay period, it is counted as a working day for the incomplete-month calculation.

Question 3

Can my employer deduct salary for unpaid leave in Singapore?

Accepted Answer

Yes. For authorised unpaid leave (NPL) or unauthorised absence, employers can deduct salary using the same MOM incomplete month formula. The daily rate is gross salary divided by total working days in that month, multiplied by the unpaid days. CPF contributions are also pro-rated accordingly.

Question 4

What is the MOM formula for pro-rated salary?

Accepted Answer

MOM's Employment Act formula: Gross monthly salary × (actual days worked ÷ total working days in month). This applies to incomplete-month situations where an employee joins mid-month, leaves mid-month, or has unpaid leave. The formula is prescribed under the Employment Act and cannot be modified by employment contracts.

Question 5

How do I calculate salary if I joined mid-month?

Accepted Answer

Use the incomplete month formula: (Monthly gross salary ÷ total working days in month) × days worked from start date to month-end. For example, if you joined on the 15th of a month with 22 working days and worked 12 days until month-end, your salary = (gross ÷ 22) × 12.

Month	Working Days (excl. Sat/Sun)
January	22
February	20
March	22
April	22
May	21
June	22
July	23
August	21
September	22
October	22
November	21
December	22

Incomplete Month Salary Calculator Singapore 2026

MOM Incomplete Month Formula

When Does This Apply?

Typical Working Days per Month Singapore 2026

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