The retirement age rose to 64 and the re-employment age to 69 with effect from 1 July 2026, and both are scheduled to rise further. An employer may not dismiss an eligible employee on the ground of age before the retirement age, and must offer re-employment to eligible employees up to the re-employment age. Where no suitable role exists, the obligation does not simply lapse — an employment assistance payment is expected instead.
Re-employment
Offer, alternative role, or employment assistance payment
The retirement age rose to 64 and the re-employment age to 69 with effect from 1 July 2026, and both are scheduled to rise further. An employer may not dismiss an eligible employee on the ground of age before the retirement age, and must offer re-employment to eligible employees up to the re-employment age. Where no suitable role exists, the obligation does not simply lapse — an employment assistance payment is expected instead.
| Item | Detail |
|---|---|
| Employee | [NAME], [JOB TITLE], employee number [NUMBER] |
| Date of birth | [DATE] |
| Date reaching the statutory retirement age of 64 | [DATE] |
| Citizenship or residency status | [Singapore citizen / Permanent resident] |
| Date of joining | [DATE] |
| Length of continuous service | [YEARS] years |
| Eligible for re-employment | [Yes / No — state the ground] |
| Outcome | [Re-employment in the same role / Re-employment in an alternative role / Employment assistance payment] |
| Discussion held on | [DATE] |
| Offer to be made by | [DATE] — at least three months before the retirement date |
1. Eligibility
1.1An employee is eligible to be considered for re-employment where the employee is a Singapore citizen or permanent resident, has served the employer for the minimum qualifying period, has satisfactory work performance as assessed by the employer, and is medically fit to continue working.
1.2Eligibility will be assessed against records kept during employment, not formed at the point of retirement. Where performance is to be relied on as a ground for not offering re-employment, it must be supported by documented assessment during employment.
1.3The Company will begin discussions with the employee at least six months before the retirement date, and will make an offer at least three months before it.
2. Options, in Order
2.1Same role. Where the employee is able to continue in the same job, the Company will offer re-employment in that role.
2.2Alternative role. Where the same job is no longer available, the Company will offer a suitable alternative role, taking into account the employee’s skills, experience and physical capability. Adjustments to duties, hours or work arrangements will be considered.
2.3Adjusted terms. Where the role changes, the terms may be adjusted to reflect the new duties and responsibilities. Any adjustment must be reasonable and referable to the change in the job, and will be explained to the employee.
2.4Re-employment within the group. Where no suitable role exists in the Company, it will explore a role with a related corporation, with the employee’s consent.
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The statutory retirement age is 64 and the re-employment age is 69, both raised with effect from 1 July 2026. They are scheduled to rise further, to 65 and 70. Handbooks, contracts and re-employment letters still stating 63 and 68 are out of date and will produce the wrong dates in the process record.
An employer may not dismiss a Singapore citizen or permanent resident below the retirement age on the ground of age. Age-related dismissal disguised as performance or restructuring is the recurring problem, and the Workplace Fairness Act will make age discrimination separately actionable when it commences at the end of 2027.
Where an employee is eligible, the employer must offer re-employment up to the re-employment age. The obligation runs annually — a one-year contract renewed each year to the re-employment age, subject to continuing eligibility. Step 13 of the process record exists because employers frequently make the first offer correctly and then forget the renewals.
The tripartite expectation is that discussions begin well before the retirement date and that an offer is made at least three months before it. Beginning the conversation a fortnight before leaves no time to explore alternatives and makes any resulting employment assistance payment look like a formality rather than a last resort.
Where an employer declines to offer re-employment on performance grounds, the assessment must be supported by records kept during employment. A performance concern first documented in the month before retirement is not credible and is likely to be treated as age discrimination in substance.
Terms may be adjusted where the role changes, and a genuinely reduced role may carry reduced pay. What is not permissible is reducing terms simply because the employee has reached retirement age. The offer letter requires the reason for any adjustment to be stated by reference to the change in duties — write it that way, and make sure it is true.
Some employers treat the payment as a fee for avoiding re-employment. That is not its purpose, and an exercise where no roles were genuinely explored is open to challenge. Annexure B requires the roles considered to be listed and the reason explained specifically — if that section is hard to complete honestly, re-employment probably was possible.
The employment assistance payment is set by reference to tripartite guidelines, generally expressed in months of salary with a floor and a cap, and varying with length of service. Confirm the current guidance before fixing the amount, and record the basis in the letter.
Re-employment does not break continuity for statutory purposes. Annual leave entitlement tied to length of service, notice periods and other service-linked terms continue to accrue. Treating re-employment as a fresh start that resets entitlements is incorrect.
Contribution rates step down across age bands, and rates for older workers have been increased in recent years as part of a phased programme. Update the payroll record on re-employment and check the bands at the start of each year rather than assuming last year’s rates.
Where medical fitness is relied on, it should be based on an actual assessment of ability to perform the role, with reasonable adjustments considered, not on assumption. Age is not a proxy for capability, and treating it as one is precisely what the framework exists to prevent.
Many employees at this stage want reduced hours, a different shape of role, or a phased exit rather than the same job. Asking early, as step 3 requires, often produces an outcome that suits both sides better than either full continuation or a payment.
The eligibility assessment, the roles considered, the offer, the reason for any adjustment, and the annual renewals should be retained together. Where a decision not to re-employ is questioned, this file is the answer, and its absence makes an age discrimination argument much easier to run.
Reflects Singapore law and tripartite guidance current as of {{DATE OF USE}}. Retirement and re-employment ages, qualifying service periods, employment assistance payment guidance and Central Provident Fund rates all change — confirm each before running a re-employment exercise, and note that the ages are scheduled to rise again.
This is a ready-to-use template provided for convenience. Laws and requirements change, and every situation is different — please have it reviewed by a qualified professional (a lawyer, corporate secretary, or accountant as relevant) before you rely on it.