{
  "$comment": "Machine-readable companion to https://valem.run/calculators/singapore/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/singapore/net-salary",
  "dataUrl": "https://valem.run/calculators/singapore/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Singapore net pay model by Valem (https://valem.run/calculators/singapore/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/singapore/net-salary/verify",
  "country": "singapore",
  "countryName": "Singapore",
  "formula": "net-salary",
  "formulaName": "Net pay",
  "title": "Salary Calculator Singapore — CPF & tax",
  "answer": "Your Singapore net pay is gross minus employee CPF (20%, capped) and resident income tax, which is assessed annually rather than withheld.",
  "lang": "en",
  "currency": "SGD",
  "taxYear": "YA2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 2 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 2,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "IRAS",
      "url": "https://www.iras.gov.sg",
      "checked": "2026-08-02"
    },
    {
      "label": "CPF Board",
      "url": "https://www.cpf.gov.sg",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "netAnnual",
  "inputs": [
    {
      "name": "grossAnnual",
      "type": "number",
      "label": "Gross annual salary (SGD)",
      "format": "currency",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "cpf",
      "type": "number",
      "label": "Employee CPF (20%)",
      "format": "currency",
      "formula": "$round((grossAnnual < $const.cpfCeiling ? grossAnnual : $const.cpfCeiling) * $const.cpfRate, 2)"
    },
    {
      "name": "taxableIncome",
      "type": "number",
      "label": "Chargeable income",
      "format": "currency",
      "formula": "$round(grossAnnual - cpf, 2)"
    },
    {
      "name": "incomeTax",
      "type": "number",
      "label": "Income tax",
      "format": "currency",
      "formula": "($t := taxableIncome; $round((($t > 20000 ? (($t < 30000 ? $t : 30000) - 20000) : 0) * 0.02) + (($t > 30000 ? (($t < 40000 ? $t : 40000) - 30000) : 0) * 0.035) + (($t > 40000 ? (($t < 80000 ? $t : 80000) - 40000) : 0) * 0.07) + (($t > 80000 ? (($t < 120000 ? $t : 120000) - 80000) : 0) * 0.115) + (($t > 120000 ? (($t < 160000 ? $t : 160000) - 120000) : 0) * 0.15) + (($t > 160000 ? (($t < 200000 ? $t : 200000) - 160000) : 0) * 0.18) + (($t > 200000 ? (($t < 240000 ? $t : 240000) - 200000) : 0) * 0.19) + (($t > 240000 ? (($t < 280000 ? $t : 280000) - 240000) : 0) * 0.195) + (($t > 280000 ? (($t < 320000 ? $t : 320000) - 280000) : 0) * 0.20) + (($t > 320000 ? ($t - 320000) : 0) * 0.22), 2))"
    },
    {
      "name": "netAnnual",
      "type": "number",
      "label": "Net / year (after CPF & tax)",
      "format": "currency",
      "formula": "$round(grossAnnual - cpf - incomeTax, 2)"
    }
  ],
  "testCases": [
    {
      "description": "S1 60,000 SGD, age 30",
      "given": {
        "grossAnnual": 60000
      },
      "expect": {
        "cpf": 12000,
        "taxableIncome": 48000,
        "incomeTax": 1110,
        "netAnnual": 46890
      }
    },
    {
      "description": "S3 300,000 SGD — CPF ceiling binds",
      "given": {
        "grossAnnual": 300000
      },
      "expect": {
        "cpf": 19200,
        "taxableIncome": 280800
      }
    }
  ],
  "spec": {
    "id": "net-salary-singapore",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossAnnual": {
          "type": "number",
          "minimum": 0
        },
        "cpf": {
          "type": "number",
          "readOnly": true
        },
        "taxableIncome": {
          "type": "number",
          "readOnly": true
        },
        "incomeTax": {
          "type": "number",
          "readOnly": true
        },
        "netAnnual": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "cpfRate": 0.2,
      "cpfCeiling": 96000
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'grossAnnual': 60000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.cpf",
        "expr": "$round((grossAnnual < $const.cpfCeiling ? grossAnnual : $const.cpfCeiling) * $const.cpfRate, 2)"
      },
      {
        "path": "$.taxableIncome",
        "expr": "$round(grossAnnual - cpf, 2)"
      },
      {
        "path": "$.incomeTax",
        "expr": "($t := taxableIncome; $round((($t > 20000 ? (($t < 30000 ? $t : 30000) - 20000) : 0) * 0.02) + (($t > 30000 ? (($t < 40000 ? $t : 40000) - 30000) : 0) * 0.035) + (($t > 40000 ? (($t < 80000 ? $t : 80000) - 40000) : 0) * 0.07) + (($t > 80000 ? (($t < 120000 ? $t : 120000) - 80000) : 0) * 0.115) + (($t > 120000 ? (($t < 160000 ? $t : 160000) - 120000) : 0) * 0.15) + (($t > 160000 ? (($t < 200000 ? $t : 200000) - 160000) : 0) * 0.18) + (($t > 200000 ? (($t < 240000 ? $t : 240000) - 200000) : 0) * 0.19) + (($t > 240000 ? (($t < 280000 ? $t : 280000) - 240000) : 0) * 0.195) + (($t > 280000 ? (($t < 320000 ? $t : 320000) - 280000) : 0) * 0.20) + (($t > 320000 ? ($t - 320000) : 0) * 0.22), 2))"
      },
      {
        "path": "$.netAnnual",
        "expr": "$round(grossAnnual - cpf - incomeTax, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Net pay",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "Gross annual salary (SGD)",
              "bind": "$.grossAnnual"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netY",
                  "type": "statTile",
                  "label": "Net / year (after CPF & tax)",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "SGD"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Annual breakdown",
              "items": [
                {
                  "label": "Gross",
                  "bind": "$.grossAnnual",
                  "format": "currency",
                  "currency": "SGD"
                },
                {
                  "label": "Employee CPF (20%)",
                  "bind": "$.cpf",
                  "format": "currency",
                  "currency": "SGD"
                },
                {
                  "label": "Chargeable income",
                  "bind": "$.taxableIncome",
                  "format": "currency",
                  "currency": "SGD"
                },
                {
                  "label": "Income tax",
                  "bind": "$.incomeTax",
                  "format": "currency",
                  "currency": "SGD"
                },
                {
                  "label": "Net",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "SGD"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'Singapore YA2026: employee CPF 20% (age <=55) on wages up to the ceiling, then resident income tax 0-24% assessed annually (not withheld). Reliefs reduce the taxable income. Estimate, not tax advice.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "IRAS",
                  "url": "https://www.iras.gov.sg",
                  "date": "2026-08-02"
                },
                {
                  "label": "CPF Board",
                  "url": "https://www.cpf.gov.sg",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 60,000 SGD, age 30",
        "given": {
          "$.grossAnnual": 60000
        },
        "expect": {
          "$.cpf": 12000,
          "$.taxableIncome": 48000,
          "$.incomeTax": 1110,
          "$.netAnnual": 46890
        }
      },
      {
        "description": "S3 300,000 SGD — CPF ceiling binds",
        "given": {
          "$.grossAnnual": 300000
        },
        "expect": {
          "$.cpf": 19200,
          "$.taxableIncome": 280800
        }
      }
    ]
  }
}