What changed on 1 July 2026?

Revised Progressive Wage Model requirements took effect for covered employees in Singapore’s food services sector on 1 July 2026.

F&B employers should review employee classifications, salaries, hourly rates, training records and payroll settings. Compliance is also relevant when an employer applies for or renews work passes.

Which employees are covered?

The Food Services PWM generally covers Singapore citizens and permanent residents who meet both of these conditions:

  • They work under a contract of service, whether full-time or part-time, at premises holding an SFA Food Retail or Food Processing (Central Kitchen) licence.
  • They are employed by a business that hires foreign workers, regardless of the business’s SSIC classification.

Employees should be classified according to their actual duties rather than their job title alone. Employers must declare the applicable job role through the Occupational Employment Dataset.

Minimum wages from 1 July 2026

The following rates apply from 1 July 2026 to 30 June 2027.

Category A: Quick-service establishments

  • Food or drink stall assistant: at least S$2,220 monthly, or S$11.64 hourly for part-time work.
  • Kitchen assistant or food-service counter attendant: at least S$2,295 monthly, or S$12.04 hourly.
  • Cook: at least S$2,470 monthly, or S$12.95 hourly.
  • Senior cook: wage determined by market forces.

Category A includes establishments such as fast-food outlets, food courts, food kiosks and eating houses where customers generally collect orders from a counter, as well as supermarkets with ready-to-eat food stations.

Category B: Full-service establishments, caterers and central kitchens

  • Kitchen assistant or waiter: at least S$2,320 monthly, or S$12.17 hourly for part-time work.
  • Cook: at least S$2,520 monthly, or S$13.22 hourly.
  • Waiter supervisor: at least S$2,875 monthly, or S$15.08 hourly.
  • Senior cook and manager: wages determined by market forces.

Monthly requirements apply to full-time employees working 35 to 44 hours a week. Part-time wage requirements are stated as hourly rates.

What counts as monthly gross wage?

Monthly gross wage includes:

  • Basic wage
  • Allowances such as travel, food and housing allowances
  • Productivity incentive payments

It excludes overtime payments, bonuses such as Annual Wage Supplement, stock options, reimbursements of business expenses, payments in kind and employer CPF contributions.

Employees covered by Part 4 of the Employment Act who work more than 44 hours a week must also receive the applicable overtime payments. Employers should therefore review both the basic rate and the total payroll calculation.

Training requirements

Except for senior cooks and managers, covered food-services employees generally need to complete two approved WSQ modules or hold a recognised relevant qualification.

Training for senior cooks and managers is encouraged but is not mandatory under the Food Services PWM. New hires have a six-month grace period to meet the applicable training requirement.

Employers should retain training certificates and monitor outstanding requirements for new employees.

Practical payroll checklist

  1. Identify all covered Singapore citizen and permanent resident employees.
  2. Classify each employee according to actual duties.
  3. Confirm whether each workplace is Category A or Category B.
  4. Check monthly salaries and part-time hourly rates against the applicable minimum.
  5. Review overtime calculations for employees working more than 44 hours.
  6. Confirm that required training has been completed or scheduled.
  7. Update employment contracts where the role or salary has changed.
  8. Maintain payroll, CPF, attendance and training records.
  9. Budget for the next scheduled PWM increase from 1 July 2027.

How LN Corporate Services can assist

LN Corporate Services can assist F&B businesses with payroll processing, CPF calculations, accounting records, payroll reconciliations and practical payroll-control reviews.

Employment-law advice, work-pass matters and other regulated services will be handled by appropriately qualified or licensed external professionals.

Authoritative sources

  1. mom.gov.sg
  2. mom.gov.sg
  3. mom.gov.sg

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