What is National Service Leave in Singapore?

Have you ever heard of national service leave in Singapore? Mandatory military service in Singapore is known as National Service (NS), and every Singaporean male citizen or second-generation permanent resident is required to serve NS for a fixed duration of two years.

However, because NS is compulsory, it poses unique challenges for Singaporean males who want to pursue personal and professional development opportunities. Recognising the need for a balance, the Singapore government has thus implemented a special provision called National Service Leave (NSL).

As an employer or HR professional, it’s important that you’re across your legal obligations related to NSL and salaries to ensure compliance. In this blog, we will delve into the intricacies of NSL in Singapore — exploring what it entails and how it works.

First and foremost, what is national service?

Under the Enlistment Act, male citizens and permanent residents in Singapore are required to serve as a full-time National Serviceman (NSF) for two years, once they hit 18 years of age. After that is completed, they will then be required to return for In-Camp Training (ICT) every year, until they reach the age of 40 (for non-officers) or 50 (for officers).

What is national service leave?

In order to attend ICT, employees will be required to take NSL from the employer. It is a provision in Singapore that allows male citizens who are required to serve NS to take time off from their regular employment obligations. NSL recognises the commitment and sacrifice made by individuals serving in the Singapore Armed Forces (SAF), Singapore Police Force (SPF), or the Singapore Civil Defence Force (SCDF).

NSL enables individuals to temporarily suspend their civilian careers and fulfil their national duty without jeopardising their employment. During this period, they are exempted from their employment responsibilities and are protected against unfair dismissal or prejudice due to their NS commitments. This allows them to focus on their duties without worrying about the impact on their careers.

How much national service leave are employees entitled to?

Servicemen can be called up for a maximum of 40 days every work year. To minimise any inconvenience, servicemen are given advance notice of their call-ups so they can organise their work schedules and family commitments accordingly.

There are four main types of in-camp training (ICT):

• High Key Training (Each training session is seven days or more and NSmen will be notified six months in advance);
• Low Key Training (Each training session is less than seven days and NSmen will be notified three months in advance);
• Make-Up Training (For each training session, NSmen will be notified one month in advance); and
• Other Call-Up Activities (For these activities, NSmen will be notified one month in advance)

Although deferment is strongly discouraged, employees are able to defer their ICT for certain reasons, based on work-related grounds (e.g first three months of employment with a new employer), compassionate grounds (e.g birth of a child), study or training reasons (examinations or professional evaluations), or simultaneous call-ups (when two or more servicemen employed in the same capacity in the same department are called up).

Employer obligations when an employee is on national service leave

Provisions under the Enlistment Act (Chapter 93, Part VI) protect any serviceman from being discriminated against, disadvantaged or dismissed by a present or prospective employer for having to perform NS duties.

The provisions are:

• Employers who have retained the services of a full-time national serviceman for six months or longer prior to his enlistment in full-time NS or ICT must arrange for him to return to his job once his training is completed.
• Employers are not allowed to dismiss an employee because of his obligations to perform NS or duties pertaining to NS.
• Employers of servicemen who are required to report for ICT or mobilisation must grant them a leave of absence during their period of service.
• Employers must ensure that employees are not made worse off financially because of their obligations to fulfil their NS duties under the agreed terms of their employment.

Are employees paid while they are on national service leave?

Yes, employees in Singapore are entitled to receive their regular salary during NSL based on the Employment Act. During NSL, employees should receive the same salary they would have earned if they were actively working. This ensures that servicemen are not financially disadvantaged while fulfilling their national obligations. Employers are not allowed to reduce or withhold the salary of employees on NSL solely because of their absence for military service.

All national servicemen are given Service Pay for each day of NS training, inclusive of Saturdays and Sundays. Service Pay is an allowance paid according to the serviceman’s rank and vocation. Those who suffer a loss of income as a result of compliance with NS call-ups can claim Make-Up Pay (MUP), which is the difference between a serviceman’s civilian income and Service Pay for the duration of his NS call-up.

You can find out more about the MUP here.

How can national servicemen employees receive their Make-Up Pay?

With automated claims processing introduced, it has made the whole process much more fuss-free for both employers and employees.

For employed servicemen, MINDEF will automatically calculate the MUP claim amount from the CPF Board at least two months before in-camp training begins. Automated claim details will then be sent to servicemen and employers a month before in-camp training for them to verify and flag inaccuracies. If there are no objections, the make-up pay will be disbursed within 10 working days after the start of in-camp training.

There are two payment methods for MUP, depending on whether employers are registered on the Direct Reimbursement to Employers of Claims for NS Training (DIRECT) Scheme.

Employers registered with the DIRECT scheme have a much more streamlined reimbursement process for servicemen Make-Up Pay (MUP). If you are on the DIRECT scheme, you just need to pay your employees according to the regular pay schedule.

This means you should pay the full sum of their basic salaries and fixed allowance components that they are eligible for, as well as additional payments (e.g. overtime pay) or variable payments (e.g. commissions) typically paid to them on a monthly basis. In terms of additional and/or variable payments, your company can determine the amount you would have typically paid to them.

Employers not registered with the DIRECT scheme will have to deduct the employees’ salary accordingly based on the amount of time they were away from work. MINDEF will then reimburse employees directly with their MUP, using the auto-generated amounts.

If you’re not registered with the DIRECT scheme but are keen to register, you can do so via the ‘Manage NSmen payments’ eService on the NS Portal. The change will take effect on the next working day.

Do employers still have to make CPF contributions for employees even when they are on NSL?

Definitely. You should continue to pay your employee’s CPF contributions based on their usual remuneration, as though they are not away on NSL. Besides basic salary and fixed allowances, the variable allowances typically paid to them on a monthly basis would also require CPF contributions.

The CPF contribution rates payable by both employer and employee remains the same as per CPF Board guidelines. You can refer to our HR compliance guide or payroll guide for more information.

Employment Hero can help you with effective leave management

Leave management can be tricky and complicated especially when there are so many different types of leave, and it affects employee payroll. If you’re still reliant on time-consuming, manual leave processes that leave you prone to human error and non-compliance, it’s time to change things up.

With Employment Hero, you can streamline your leave management processes and take things digital. Say goodbye to paperwork, long email threads or spreadsheets — everything’s conveniently stored in the cloud for easy reference. Automated payroll calculations also make salary payments a breeze with enhanced speed and accuracy.

Our leave management module makes it incredibly easy for employers to approve and manage leave requests. With employee self-service via desktop or the mobile app, all employees can see their leave balances, submit leave requests electronically, and attach any supporting documents. You also get access to a leave calendar so you have complete visibility over your team’s movements.

You can even assign leave policies to employees digitally during their onboarding process, for fuss-free signing and acknowledgement. This way, they’ll be clearly aware of their rights and entitlements. Stay on top of your employees’ leave entitlements with ease when you use Employment Hero.

Check out our other leave resources: 

• Understanding parental leave in Singapore
• How does compassionate and bereavement leave work in Singapore
• Adoption leave and pay in Singapore explained
• Government-paid paternity leave — how can businesses claim it?