Business compliance in Singapore means meeting duties set by ACRA, IRAS, the CPF Board, MOM and the PDPC on fixed dates. A private company with a 31 December 2026 year end owes ECI by 31 March 2027 and its AGM by 30 June 2027. Its ACRA annual return follows by 31 July 2027, and Form C-S by 30 November 2027. Those dates come from ACRA and IRAS rules checked on 5 November 2026.
Accurate as of 5 November 2026. Every figure, date and rule on this page was checked against its source on that date, and the page is rechecked monthly.
Five regulators own five separate sets of duties
ACRA governs company records, IRAS governs tax, the CPF Board governs retirement contributions, MOM governs employment and work passes, and the PDPC governs personal data breaches. This guide covers the recurring duties of a Singapore private company with employees. Licences and sector rules sit outside it.
| Regulator | What it governs | Recurring deadline | Cost of missing it |
|---|---|---|---|
| ACRA | Annual return, AGM, officer changes | Annual return 7 months after year end, AGM 6 months after year end, for non-listed companies | Late annual return fee of S$300 up to 3 months late and S$600 after that |
| IRAS | ECI, annual tax return, GST returns | ECI 3 months after year end, tax return 30 November, GST return 1 month after each period | Composition offer of up to S$5,000 for a late tax return, S$200 plus S$200 a month for a late GST return |
| CPF Board | Employer CPF contributions | Due on the last day of the month, enforcement after the 14th of the next month | Interest of 1.5% a month with a S$5 minimum, composition up to S$1,000 |
| MOM | Key employment terms, payslips, work passes | Written terms within 14 days of the start date | Fine of S$5,000 to S$30,000 and up to 12 months in jail, or both, for a first offence of employing without a valid pass |
| PDPC | Notifiable data breaches | 3 calendar days after a breach is assessed as notifiable | Penalty amounts sit outside this guide |
The five regulators, their recurring deadlines and the costs each source states, checked 5 November 2026.
Source: CPF Board, November 2026
A new company carries six first-year duties set by ACRA
A new company appoints a company secretary within six months of registration and an auditor within three months of incorporation unless it is exempt. ACRA also requires notice of officer changes and of a new registered office address within 14 days. The first-year duties below come from ACRA's registration and common-offences pages. Business registration steps sit in How to Register a Business in Singapore.
| Duty | Deadline | Who acts | Cost or consequence stated by ACRA |
|---|---|---|---|
| Company secretary | Within 6 months of registration, and the post is never empty for more than 6 months | Directors | A director faces a fine of up to S$1,000 |
| Auditor | Within 3 months of incorporation, unless exempt | Company | Not stated on the pages read |
| Registered office | From incorporation, open to the public in opening hours | Company | Fine of up to S$5,000 plus a default penalty |
| Change of registered office address | Within 14 days | Company | Fine of up to S$5,000 plus a default penalty |
| Change of director, CEO, secretary or auditor | Within 14 days | Company | Fine of up to S$5,000 plus a default penalty |
| Business Profile download | Within 60 days of registration | Company | Not stated on the page read |
First-year ACRA duties for a local company, checked 5 November 2026.
Is a small company exempt from audit?
Yes, a private company is exempt from audit when it meets at least two of three tests in each of the two preceding financial years. The tests are revenue up to S$10 million, total assets up to S$10 million, and up to 50 employees. Shareholders holding at least 5% of issued shares keep the right to require an audit. ACRA announced a review of the revenue and asset thresholds on 26 February 2026 and gave no new figures or effective date.
Annual duties follow a calendar fixed by the financial year end
For a 31 December 2026 year end, the annual calendar runs from 31 March 2027 to 30 November 2027 across ACRA and IRAS. ACRA lists a non-listed company's annual return at seven months after year end, and a separate row at eight months for non-listed companies with a share capital or an overseas branch register. The calendar uses seven months. Check the ACRA row that matches your company before relying on the date.
| Date | Duty | Regulator | Rule behind the date | Cost of missing it |
|---|---|---|---|---|
| 31 March 2027 | Estimated Chargeable Income | IRAS | 3 months after year end | No instalments after 3 months |
| 31 May 2027 | Financial statements to members, to dispense with the AGM | ACRA | 5 months after year end | An AGM is due instead |
| 30 June 2027 | Annual general meeting | ACRA | 6 months after year end | Penalties apply, amounts not stated on the page read |
| 31 July 2027 | Annual return | ACRA | 7 months after year end | S$300 up to 3 months late, S$600 after |
| 30 November 2027 | Form C-S, C-S (Lite) or C | IRAS | 30 November of the Year of Assessment | Composition offer of up to S$5,000 |
A 31 December 2026 year end turned into dates from ACRA and IRAS rules, checked 5 November 2026.
Form choice, ECI instalments and the YA 2026 rebate sit in Corporate Tax Filing in Singapore.
Does every private company hold an AGM?
No, a private company dispenses with the AGM by sending financial statements to all members within five months after year end, or by a resolution of all members. A non-listed dormant company with total assets of S$500,000 or below is also exempt. The company declares its AGM status in its annual return. A member still has the right to request an AGM up to 14 days before the six-month deadline.
How much does a late annual return cost?
ACRA charges S$300 when the return is up to three months late and S$600 after that, automatically on Bizfile, for due dates on or after 14 January 2022. A 60-day extension costs S$200 per application. ACRA also offers a composition sum, and the example on its page shows at least S$500 per breach. Court fines reach S$10,000 per charge on conviction.
GST adds a return every period once taxable turnover passes S$1 million
A business registers for GST once taxable turnover passes S$1 million, then files Form GST F5 and pays within one month after each accounting period. IRAS states the rate as 9% since 1 January 2024. A quarterly filer with a period ending 31 March 2027 files and pays by 30 April 2027. InvoiceNow submission reaches every registrant in phases from 1 November 2025 to 1 April 2031. Registration tests, the F5 worked example and the phase table sit in GST in Singapore.
Employers pay CPF by month end and give written terms within 14 days
CPF contributions are due on the last day of the calendar month, the CPF Board charges 1.5% interest a month from the next day, and enforcement starts after the 14th of the following month. If the 14th falls on a weekend or public holiday, the deadline moves to the next working day. From 1 January 2026 the monthly Ordinary Wage ceiling is S$8,000. For a Singapore Citizen or Permanent Resident in the third year of residency onwards, aged 55 and below and earning above S$750 a month, the employer pays 17% and the employee 20%.
| Monthly wage (S$) | Wage counted under the S$8,000 ceiling | Employer 17% (S$) | Employee 20% (S$) | Total 37% (S$) |
|---|---|---|---|---|
| 5,000 | 5,000 | 5,000 × 17% = 850 | 5,000 × 20% = 1,000 | 1,850 |
| 9,000 | 8,000 | 8,000 × 17% = 1,360 | 8,000 × 20% = 1,600 | 2,960 |
Two illustrative monthly CPF contributions for an employee aged 55 and below, using CPF Board rates from 1 January 2026.
Source: CPF Board, November 2026
Source: CPF Board, November 2026
Source: CPF Board, November 2026
The S$2,960 contribution paid late carries interest of S$2,960 × 1.5% = S$44.40 for each month, and the CPF Board sets a S$5 minimum. The CPF Board offers composition of up to S$1,000 per offence once the arrears and interest are paid. A first conviction carries a fine of S$1,000 to S$5,000 per offence, up to 6 months in jail, or both.
Which employment duties have a written deadline?
MOM's employer toolkit, correct as of January 2026, sets three dated duties. Key employment terms go to an employee within 14 days after the first day of employment. Salary is paid within 7 calendar days after the end of the salary period. Itemised payslips go out with the salary or within 3 working days after it. An employee starting on 4 January 2027 receives written terms by 18 January 2027, and a salary period ending 31 January 2027 is paid by 7 February 2027. Wider rules sit in Singapore Employment Law.
Does a foreign hire need a work pass before the first day?
Yes, all foreigners who intend to work in Singapore hold a valid pass before they start work. Employing a foreign employee without a valid pass carries a fine of S$5,000 to S$30,000, up to 12 months in jail, or both, for a first offence. A subsequent conviction carries mandatory imprisonment of 1 to 12 months and a fine of S$10,000 to S$30,000.
A notifiable data breach reaches the PDPC within three calendar days
An organisation notifies the PDPC as soon as practicable and no later than 3 calendar days after it determines a breach is notifiable. A breach is notifiable when it is likely to cause significant harm or involves the personal data of 500 or more individuals. The count starts the day after the determination, so a determination on 1 January means notification by 4 January. Affected individuals are notified at the same time as, or after, the PDPC. The wider data protection duties sit in PDPA Compliance Singapore.
Three filing convictions in five years disqualify a director
A director convicted of three or more filing offences within five years is disqualified for five years. ACRA states that a disqualified person is barred from acting as a director or managing any local or foreign company. A director who fails to lodge required documents for three months or more continuously is debarred from new appointments as director or company secretary. Three or more companies struck off by ACRA within five years lead to a three-year disqualification for a first instance.
ACRA strikes a company off in three stages, which are a letter to the company, a First Gazette notice and a Final Gazette notice. After the Final Gazette the company no longer legally exists. Objections to a striking-off letter are due within 30 days if the letter is dated before 20 October 2026, and within 15 days if it is dated on or after that date.
General guidance as of 5 November 2026, not legal advice.