# No-pay leave in Singapore: what it costs in salary and CPF

> How salary is deducted for no-pay leave under MOM's incomplete-month method, and how the lower pay reduces CPF and take-home.

- Tool: [No-Pay Leave Calculator](https://toolsg.com/en/no-pay-leave-calculator)
- Language: en (available: en, zh)
- Last verified against official sources: 2026-10-28
- Source site: ToolSG — a planning guide, not official or financial advice. Cite the agencies listed under Sources.

## Key figures at a glance

| Fact | Value | Source |
| --- | --- | --- |
| Treated as an incomplete month | Monthly-rated full-time employees — Taking no-pay leave for the month is treated as working an incomplete month. | [MOM](https://www.mom.gov.sg/faq/salary/how-to-compute-the-salary-of-an-employee-who-is-on-no-pay-leave-for-the-month) |
| Method | Monthly gross ÷ working days in the month × days worked — The deduction is full pay less this amount. | [MOM](https://www.mom.gov.sg/employment-practices/salary/calculate-pay-for-incomplete-month) |
| Working days | Exclude rest days, include public holidays | [MOM](https://www.mom.gov.sg/employment-practices/salary/monthly-and-daily-salary) |
| CPF | Worked out on the pay actually received — The calculator uses the same CPF rates as the take-home pay calculator. | [CPF Board](https://www.cpf.gov.sg/conrate2023) |

## What no-pay leave costs

For a monthly-rated full-time employee, no-pay leave is an **incomplete month**. Pay for the month is the **monthly gross rate of pay ÷ working days in the month × days worked**, so each no-pay working day removes one day's share.

## The CPF effect

CPF is worked out on the pay you actually receive, so a lower wage means lower contributions from both you and your employer. The calculator shows the CPF with and without the leave, and your take-home after your CPF.

## Worked example

| Item | Amount |
| --- | --- |
| $4,000 a month, October 2026, 5-day week, 3 no-pay days | 22 working days, $181.82 a day |
| Salary deducted | $545.45 |
| Gross pay after deduction | $3,454.55 |
| CPF at age 30: total, before and after | $1,480 → $1,278 |
| Your share of CPF lost | $110 |
| Take-home | $2,764.55 instead of $3,200 |

## Half days and week patterns

Use 0.5 for half a day. On a 5.5-day week a Saturday counts as half a working day; on a 6-day week it is a full day. Sundays are rest days.

## Not covered

This calculator does not change annual leave or any other leave entitlement. Check your contract and MOM's guidance for those.

## Common mistakes

- **Dividing by 30.** MOM divides by the month's working days.
- **Forgetting the CPF drop.** Your CPF and your employer's fall with your pay.
- **Counting rest days.** Sundays do not count as no-pay days.

## Related tools

- [Prorated salary calculator](https://toolsg.com/en/prorated-salary-calculator) — joiners and leavers.
- [Take-home pay calculator](https://toolsg.com/en/take-home-pay-calculator) — gross to net with CPF.
- [CPF contribution calculator](https://toolsg.com/en/cpf-calculator) — CPF by age and wage.

## Frequently asked questions

**How is salary deducted for no-pay leave?**

A monthly-rated employee is treated as working an incomplete month: monthly gross rate of pay divided by the working days in the month, multiplied by the days worked.

**Do public holidays count?**

Yes. Working days include public holidays that fall on a normal working day.

**Does no-pay leave reduce my CPF?**

Yes, because CPF is worked out on the pay you actually receive. This calculator shows the reduction.

**Can I take half a day of no-pay leave?**

Enter 0.5 working days.

**Is a month’s no-pay leave treated differently?**

MOM treats a whole month of no-pay leave as an incomplete month too, with no days worked.

**Is this exact?**

It is an estimate. Your employer’s payroll decides the final amount.


## Sources

- [MOM — How to compute the salary of an employee on no-pay leave for the month](https://www.mom.gov.sg/faq/salary/how-to-compute-the-salary-of-an-employee-who-is-on-no-pay-leave-for-the-month) — No-pay leave is an incomplete month (page updated 14 Mar 2024).
- [MOM — Calculate pay for an incomplete month of work](https://www.mom.gov.sg/employment-practices/salary/calculate-pay-for-incomplete-month) — Working days and how the pay is worked out (page updated 8 Dec 2025).
- [MOM — Monthly and daily salary](https://www.mom.gov.sg/employment-practices/salary/monthly-and-daily-salary) — Gross rate of pay and working-day definitions (page updated 8 Dec 2025).