MOM treats offsetting notice with annual leave as unpaid, last updated 22 April 2026

The Ministry of Manpower (MOM) treats offsetting a notice period with annual leave as unpaid, bringing the last day of employment forward.

The distinction is set out on MOM’s termination-with-notice page, last updated 22 April 2026 and checked on Saturday (Aug 29).

Approved annual leave during notice remains paid. The last day stays put. MOM treats the two operations as separate.

NOTICE PERIOD

Where a contract already names a notice period, that period is served, or salary in lieu is paid. Notice can be waived only by mutual consent, in writing.

If the contract is silent, MOM’s default table applies. The period is 1 day for less than 26 weeks of service, 1 week from 26 weeks to under 2 years, 2 weeks from 2 years to under 5 years, and 4 weeks once service reaches 5 years.

The day notice is given counts towards the period. Public holidays, rest days and non-working days count as well.

MOM table of default notice periods by length of service when the contract is silent
MOM default notice table when the contract does not name a period. Source: Ministry of Manpower, last updated 22 April 2026. Screenshot 29 August 2026.

OFFSETTING NOTICE PERIOD

Offsetting needs the employer’s agreement. Annual leave is then used to shorten the remaining notice.

Pay runs only up to the new last day. Leave used to offset is not paid out. MOM states that a new job may start immediately after that last day.

Approved annual leave during notice does not bring the last day forward. Employment continues until the original date, and the full notice is paid. MOM states that the contract must be checked before a new job starts in the middle of that period.

MOM explainer contrasting offsetting notice period with annual leave against taking leave during notice
Offsetting is unpaid and brings the last day forward; approved leave during notice is paid and does not. Source: Ministry of Manpower, last updated 22 April 2026. Screenshot 29 August 2026.

An employee who gives one month’s notice on 1 September 2026 has a last day of 30 September 2026 if no leave is used. Agreement to offset 5 days of annual leave moves the last day to 25 September 2026. Those 5 days are unpaid, and the leave is not encashed.

Five days of approved annual leave inside the same month leave the last day at 30 September 2026, and those 5 days are paid. Change the dates or the number of days and the arithmetic moves with it.

CPF DURING NOTICE

Central Provident Fund (CPF) contributions remain due on salary earned during the notice period, from both the employee and the employer, while employment continues. MOM states that CPF is not required on salary in lieu of notice.

SICK LEAVE AND RESERVIST

Sick leave during notice is treated as part of the notice if the employee is covered by the Employment Act. The employer cannot extend the period or claim short notice for paid or unpaid sick leave.

Reservist training is not part of the notice. One week of in-camp training extends the notice by one week. Unpaid leave during notice can extend the period only if both sides agree.

PART IV CAPS

Part IV of the Employment Act covers workmen earning a monthly basic salary of S$4,500 or less and other employees earning S$2,600 or less. Managers and executives above those caps still have a contract. They do not always have the statutory floor.

If the contract is silent and the employee sits outside Part IV, the default notice table may still apply. Unused-leave encashment is then a contract question.

Foreigners on some work passes remain under the Employment Act for notice. Pass conditions and the employer’s work-pass obligations sit on a separate MOM track.

UNPAID SALARY

Tripartite Alliance for Dispute Management homepage, the channel for unpaid salary claims
Unpaid salary after employment ends is a TADM matter. Source: Tripartite Alliance for Dispute Management. Image retrieved 29 August 2026.

Salary still unpaid after employment ends is a matter for the Tripartite Alliance for Dispute Management (TADM). Unfair or discriminatory treatment sits with the Tripartite Alliance for Fair and Progressive Employment Practices (TAFEP). Statutory entitlements generally sit with MOM.

Retrenchment in Singapore hit a five-year high last quarter, and help after an involuntary exit is separate from notice pay. SkillsFuture 2026 credits and training allowance sit outside notice pay as well.

The two leave treatments remain on MOM’s termination-with-notice page.

Rachel Ng
Rachel Ng
Rachel Ng is Little Big Red Dot's Money, Career & Practical Living Editor. She helps readers navigate everyday decisions about money, career, and life in Singapore — from CPF contributions to career pivots to choosing the right insurance plan. She writes like a smart older sister who wants to help you make better decisions.

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