Annual Leave Calculation Singapore: Formula, Rules & Examples

Singapore employees can calculate annual leave by checking their annual leave entitlement, counting completed months of service and applying the relevant rounding rules. The annual leave calculation Singapore uses for part-year employment is generally based on a pro-rated formula, but eligibility and the final balance can depend on the Employment Act, employment contract and circumstances such as unpaid leave or resignation.
The figures below explain how the formula works, with examples for new employees and people leaving a job. Always check the applicable Ministry of Manpower (MOM) rules before finalising a leave balance.

TL;DR: Annual Leave Calculation Singapore

Use this formula to calculate pro-rated annual leave:

\[ \text{Pro-rated leave}=\frac{\text{Completed months of service}}{12}\times\text{Annual leave entitlement} \]

Employees covered by Singapore’s Employment Act generally qualify for paid annual leave after three months of service. The statutory minimum starts at 7 days in the first year and rises by one day per year, up to 14 days from the eighth year. Fractions below half a day round down; half a day or more rounds up.

How to Calculate Annual Leave in Singapore

Annual Leave Calculation Formula

The annual leave calculation formula uses three details: completed months of service, the employee’s annual entitlement and the applicable rounding rule. To work out a pro-rated entitlement, divide the annual number of leave days by 12, then multiply that figure by the completed months.
Example: An employee has an annual entitlement of 7 days and has completed 6 months of service.

\[ \frac{6}{12}\times7=3.5\text{ days} \]

The calculated entitlement is 3.5 days. Under the applicable rounding rule, half a day rounds up, giving 4 days.
This is a useful starting point for part-year employment. The final figure still needs to reflect the employee’s service period, leave already taken and any relevant employment terms. Don’t assume that every company uses the same leave year or contractual entitlement.

How Annual Leave Rounding Works

For pro-rated annual leave, a fraction below half a day is rounded down, while a fraction of half a day or more is rounded up.

Rounding is applied after the pro-rated amount has been calculated. If you are checking a real employee’s balance, use the applicable rules and the correct entitlement for that period.

Annual Leave Entitlement in Singapore by Years of Service

For employees covered by the Employment Act who meet the eligibility requirements, Singapore’s statutory annual leave entitlement starts at 7 days in the first year of service. It increases by one day for each additional year, reaching 14 days from the eighth year onward.

These are statutory minimums, not a cap. An employment contract or company policy may provide more paid annual leave. Also, don’t confuse years of service with the company’s leave year: an employee’s service anniversary and the date used to track annual leave may not be the same.

Pro-Rated Annual Leave Calculation Examples

The table below shows how the formula works with different service periods and annual entitlements.

For example, an employee with 7 days of annual leave who completes 4 months gets 2.33 days before rounding, which becomes 2 days. At 6 completed months, the calculation gives 3.5 days, rounded to 4.
These are examples, not a substitute for checking an individual employee’s records. The correct annual entitlement, completed months, approved unpaid leave and applicable employment terms all matter.

Annual Leave During Probation and for New Employees

Being on probation does not automatically remove an employee’s statutory annual leave entitlement. Employees covered by the Employment Act generally qualify for paid annual leave after completing 3 months of service, including employees who are still on probation.
For a new employee who has worked between 3 months and one year, annual leave is generally pro-rated according to completed months of service. For instance, an employee with a first-year entitlement of 7 days who completes 6 months would usually receive 4 days after rounding.
Check the employment contract as well. A company may offer benefits above the statutory minimum, and its leave year may affect how the balance is recorded. The probation period and annual leave eligibility are separate matters.

Does Unpaid Leave Affect Annual Leave Calculation?

Yes. Approved unpaid leave can reduce the number of completed months counted when calculating annual leave entitlement. Singapore’s Ministry of Manpower advises employers to exclude periods of approved unpaid leave from the calculation.
Example: An employee has an annual entitlement of 12 days and takes one day of unpaid leave each month from January to April. For this period, the calculation is based on 3 completed months rather than 4:

\[ \frac{3}{12}\times12=3\text{ days} \]

The employee’s pro-rated entitlement for that period is 3 days. The exact result depends on the dates and unpaid leave taken, so check the actual service record instead of subtracting days without reviewing the applicable rules.

Annual Leave Calculation Upon Resignation

When an employee resigns, the annual leave balance is generally calculated by working out the entitlement earned up to the relevant date, then subtracting the annual leave already taken.

How to Calculate Remaining Annual Leave

Use this simple starting point:
Remaining annual leave = Pro-rated entitlement − Annual leave taken
For example, if an employee has earned 9 days of annual leave and has used 5, the remaining balance is 4 days. The final figure may change after accounting for unpaid leave, the correct service period and the employer’s leave records.
The notice period also matters. Under MOM guidance, the notice period is included when calculating pro-rated annual leave. Approved annual leave taken during notice is different from using leave to offset the notice period. Offsetting requires the employer’s agreement and can bring forward the last day of employment.

How Is Unused Annual Leave Payout Calculated?

Unused annual leave payout depends on the circumstances of the employment ending and the applicable rules. Under MOM guidance, an employee whose employment is terminated must generally be paid for unused annual leave at the gross rate of pay based on their last drawn salary, except where termination is due to misconduct.
For a resignation, check the applicable rules and employment terms before assuming unused leave will always be paid out. If a payout is due, the employer’s payroll calculation should use the appropriate gross rate of pay.
For a monthly-rated employee, the daily gross rate of pay is calculated using the monthly gross rate, the number of working days required per week and the prescribed formula. Don’t simply divide monthly salary by 30 unless that method is appropriate to the specific calculation.

Frequently Asked Questions

How do I calculate annual leave in Singapore?

Divide the number of completed months of service by 12, then multiply by the employee’s annual leave entitlement. Apply the relevant rounding rule to the result. Check eligibility, unpaid leave and contractual terms before treating the figure as the employee’s final balance.

How many annual leave days do I get after 6 months?

If your first-year statutory entitlement is 7 days and you have completed 6 months of service, the calculation is 6 ÷ 12 × 7 = 3.5 days. This rounds up to 4 days under the applicable rule.

Is annual leave pro-rated during probation in Singapore?

Yes, for eligible employees covered by the Employment Act. Once an employee has completed 3 months of service, annual leave is generally available and is pro-rated for a service period of less than one year. Being on probation does not by itself remove this entitlement.

Does unpaid leave affect annual leave entitlement?

Yes. Approved unpaid leave is excluded when calculating annual leave entitlement under MOM guidance. This can change the number of completed months counted. Check the dates and the amount of unpaid leave taken to calculate the correct entitlement for the period.

How is annual leave calculated when resigning?

Calculate the annual leave earned up to the relevant date, then subtract the leave already taken. The notice period is included in the pro-rated calculation, but approved leave during notice and using leave to offset notice are different arrangements.

Conclusion

Accurate annual leave calculation Singapore starts with the correct yearly entitlement and completed months of service. Apply the pro-rata formula, round the result correctly and account for unpaid leave and any leave already taken. For resignation or unused leave payouts, review the applicable employment terms and MOM rules before confirming the final balance.