Resources

Singapore Retirement Age 64: Employer Checklist 2026

Written by JWC Accounts & HR | Aug 14, 2026, 1:05:21 AM

Retirement Age Is Now 64 and Re-employment Age 69: An Employer Checklist 

From 1 July 2026, Singapore's minimum retirement age increased to 64 and its re-employment age increased to 69. The change gives eligible older employees the opportunity to continue working while requiring employers to review policies, workforce plans and individual re-employment timelines.

The rule is not simply a change to the number shown in an employee handbook. Employers need a process for identifying covered employees, assessing eligibility, discussing options early and issuing fair re-employment offers on time.

What Changed on 1 July 2026?

Under the Retirement and Re-employment Act:

  • The minimum retirement age is 64.
  • The re-employment age is 69.

Employers cannot dismiss an employee because of age before the applicable retirement age. They must offer re-employment to eligible employees who reach their retirement age, allowing them to continue working up to the re-employment age.

The applicable retirement age can depend on the employee's date of birth because earlier statutory ages may apply to older cohorts. Employers should use MOM's official age table when checking individual cases.

Which Employees Are Eligible for Re-employment?

MOM states that an employee is eligible when the employee:

  • Is a Singapore Citizen or Permanent Resident.
  • Has satisfactory work performance, as assessed by the employer.
  • Is medically fit to continue working.
  • Has served the current employer for at least two years before turning 64 if hired at age 55 or above.

Employers should apply performance and medical criteria consistently and retain objective records. A decision should not be based on assumptions about age.

When Should Employers Start the Conversation?

According to MOM's Tripartite Guidelines on the Re-employment of Older Employees, employers should:

  • Begin discussions at least six months before the employee reaches retirement age.
  • Give an eligible employee a re-employment offer at least three months before the retirement date.
  • Inform an employee who is not eligible at least three months before retirement.

Early discussion helps both sides consider job scope, hours, responsibilities, training, salary and medical benefits. It also gives the employer time to explore job redesign instead of concluding too quickly that no suitable role exists.

What Should the Re-employment Contract Include?

The re-employment contract should generally last at least one year and be renewable each year until the employee reaches the maximum re-employment age.

The initial contract should start on the same day the employee reaches the applicable retirement age. Avoid creating a break in service simply because the employment arrangement is moving into re-employment.

The written terms should cover:

  • Job title and responsibilities.
  • Work location and hours.
  • Contract period and renewal process.
  • Salary, allowances and variable payments.
  • Leave and medical benefits.
  • CPF treatment.
  • Performance expectations.
  • Notice and termination terms.
  • Any flexible or part-time arrangement.

Can Salary and Benefits Change?

Salary may be adjusted based on reasonable factors, such as a change in duties, responsibilities, workload or working hours. The employer and employee should discuss and agree on the revised terms.

Age alone is not a reasonable basis for an arbitrary pay cut. If the employee continues in substantially the same role with the same responsibilities, the employer should be able to explain and support any change.

Medical and flexible benefits should also be reviewed. MOM encourages employers to consider arrangements that manage healthcare costs while supporting the employee's needs, including additional MediSave contributions or flexible benefits where appropriate.

What If the Employer Cannot Offer a Suitable Role?

The employer should first consider available re-employment options, including redesigned duties, part-time arrangements and other suitable vacancies. If no suitable role can be found, the employer must either:

  • Transfer the re-employment obligation to another employer with the employee's agreement, or
  • Offer an Employment Assistance Payment as a last resort.

MOM states that the EAP is generally equivalent to 3.5 months of salary, subject to a minimum of S$6,250 and a maximum of S$14,750.

For an employee who has already been re-employed for at least 30 months since age 64, a lower EAP of two months of salary may be considered, subject to a minimum of S$4,000 and a maximum of S$8,500.

Part-time employee EAP limits may be pro-rated based on weekly hours relative to a full-time employee.

Employer Checklist

Six to twelve months before retirement age

  • Run an age and service-length report.
  • Confirm the applicable statutory retirement age by date of birth.
  • Review performance records and job requirements.
  • Start a career and re-employment discussion.
  • Consider training, job redesign or flexible work.

At least three months before retirement age

  • Confirm re-employment eligibility.
  • Issue a written offer with fair and reasonable terms, or explain the outcome if the employee is not eligible.
  • Where no suitable role exists, document the alternatives reviewed.
  • Calculate any EAP only after completing the required review.

Before the contract starts

  • Update payroll, leave and HR systems.
  • Check the employee's CPF age band.
  • Brief the manager on the revised arrangement.
  • Ensure there is no unintended gap in service.
  • Store the signed contract and consultation records.

During re-employment

  • Review performance fairly.
  • Discuss renewal early each year.
  • Monitor job suitability and workload.
  • Maintain accurate salary, benefit and CPF records.
  • Continue career conversations and training support.

Common Employer Mistakes

Starting discussions too late

A last-minute offer limits meaningful consultation and can create operational pressure. Build age-based reminders into the HR calendar.

Treating age as evidence of poor performance

Use actual performance and job evidence. Avoid assumptions about physical ability, learning capacity or commitment.

Offering an unreasonably short contract

The re-employment contract should generally be for at least one year and renewable up to the re-employment age.

Reducing salary without linking it to the role

Any adjustment should be based on reasonable factors and discussed with the employee.

Using EAP as the first option

EAP is a last resort after the employer has thoroughly reviewed suitable re-employment options.

Forgetting the payroll effect

Re-employment can change salary, hours, benefits and CPF calculations. HR and payroll records must match the new contract.

Frequently Asked Questions

Must every employee be re-employed until age 69?

Eligible employees must be offered re-employment. The outcome depends on the statutory conditions and whether suitable arrangements are available.

Can re-employment be part-time?

Yes. Part-time re-employment can be agreed, with wages and benefits adjusted appropriately.

Can the obligation be transferred to another employer?

Yes, but both the new employer and the employee must agree. If the employee declines the external offer, the present employer may still need to provide EAP.

What if there is a dispute?

MOM provides avenues through the Commissioner for Labour and TADM, with different time limits depending on the type of dispute.

Make Re-employment Part of Workforce Planning

Re-employment works best when it is integrated into career planning, job design and payroll preparation. A consistent process helps retain experience while reducing the risk of rushed or unfair decisions.

JWC Accounts & HR can support your business with bookkeeping, payroll records, CPF reconciliation and corporate tax reporting, helping you keep the information behind the grant accurate and organised.