Our Employment, IP, Tax and Corporate Governance and Compliance teams recently came together to co-author the Singapore chapter of The Legal 500 Employee Incentives Country Comparative Guide 2026, marking our fourth consecutive year contributing to the comparative guide.
In this year’s chapter, our Co-Head of Employment, Vivien Yui, Head of Intellectual Property, Technology and Data, Lam Chung Nian, Head of Tax, Tan Shao Tong, Corporate Governance and Compliance Partner, Jayne Lee and Employment Partner Lim Jia Ying provide a comprehensive overview of the legal, tax and regulatory framework governing employee incentive plans in Singapore. Areas covered include common incentive structures, participation and governance requirements, tax and CPF implications, and emerging trends such as the increasing use of malus and clawback provisions, as well as anticipated developments affecting incentive plan design.
The guide serves as a practical reference for businesses and advisers seeking comparative insights into employee incentives laws and regulations across multiple jurisdictions.
Click below to read the full chapter.