# No-Pay Leave Calculator: Salary Deduction for Unpaid Leave

Salary deduction for no-pay leave in Singapore using MOM's incomplete month formula, with half days and the effect on CPF and annual leave.

Interactive tool: https://lookup.sg/tools/no-pay-leave-calculator

## How this works
For a monthly-rated employee, MOM treats a month with approved no-pay leave as an incomplete month of work. Salary = monthly gross rate of pay ÷ total working days in that month × days actually worked, so each no-pay day costs monthly pay ÷ working days in that month. Working days exclude rest days and non-working days but include public holidays, and a day of 5 hours or less counts as a half day.

Unauthorised absence is deducted differently, at the gross rate of pay for one day: 12 × monthly gross rate of pay ÷ (52 × days worked a week). The gross rate includes fixed allowances but not overtime, bonuses, AWS, or travel, food and housing allowances.

CPF is calculated on the wages actually paid, so both your share and your employer's share fall in a month with no-pay leave (2026 rates for citizens and PRs from the 3rd year). For annual leave, MOM says approved unpaid leave is excluded from service and your employer can pro-rate your leave on completed months worked: completed months ÷ 12 × entitlement, with half a day or more rounded up. Rules checked on MOM's site in October 2026.

## FAQs
### How is no-pay leave calculated in Singapore?
Each day is deducted at monthly gross pay ÷ working days in that month. On S$4,000 with a 5-day week, November 2026 has 21 working days, so 3 days of no-pay leave cost S$571.43 and that month's salary is S$3,428.57.

### Does no-pay leave affect CPF?
Yes. CPF is paid on the wages you actually receive. On S$4,000 cut to S$3,428.57 by 3 days of no-pay leave, a worker aged 55 or below pays S$685 CPF instead of S$800, and the employer pays S$584 instead of S$680.

### Does unpaid leave reduce annual leave?
It can. MOM says approved unpaid leave is excluded when working out annual leave, and leave can be pro-rated on completed months. Using MOM's method, 3 days of unpaid leave in a year leaves 11 completed months, so a 14-day entitlement becomes 11 ÷ 12 × 14 = 12.83, rounded to 13 days.

### How is a half day of no-pay leave deducted?
As half a working day. MOM counts a day of 5 hours or less as a half day, so on S$4,000 in a month with 21 working days, half a day of no-pay leave costs S$95.24.

### Is unauthorised absence deducted the same way as no-pay leave?
No. Unauthorised absence is deducted at the gross rate of pay for one day, 12 × monthly gross ÷ (52 × days worked a week). On S$4,000 over a 5-day week that is S$184.62 a day in every month.

## Sources
- [MOM: Monthly and daily salary (incomplete month formula)](https://www.mom.gov.sg/employment-practices/salary/monthly-and-daily-salary)
- [MOM: Allowable salary deductions](https://www.mom.gov.sg/employment-practices/salary/salary-deductions)
- [MOM: Annual leave eligibility and entitlement](https://www.mom.gov.sg/employment-practices/leave/annual-leave/eligibility-and-entitlement)
- [CPF Board: How much CPF contributions to pay](https://www.cpf.gov.sg/employer/employer-obligations/how-much-cpf-contributions-to-pay)

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Source: Lookup (https://lookup.sg) · Data as of October 2026 · Listings compiled from Singapore government open data (data.gov.sg), OneMap and Overture Maps places. Free listings never show contact details; contact details appear only on Lookup Verified listings.