Singapore took a significant step toward modernising its workplace in December 2024 when the Tripartite Guidelines on Flexible Work Arrangement Requests (FWA Guidelines) came into effect. These guidelines, developed by the Ministry of Manpower (MOM), the National Trades Union Congress (NTUC), and the Singapore National Employers Federation (SNEF), require all employers in Singapore to have a formal process for considering and responding to employees’ FWA requests.
For employers, this represents a meaningful shift: FWAs are no longer an informal goodwill gesture. They are now a structured process governed by tripartite guidelines, and non-compliance can expose employers to complaints filed with MOM.
This guide explains what FWAs are, what the guidelines require, and how Singapore employers can implement a compliant and effective FWA process in 2026.
What Are Flexible Work Arrangements?
Flexible Work Arrangements (FWAs) are working arrangements that give employees greater flexibility in how, when, or where they work. Under the Tripartite Guidelines, FWAs are classified into three broad categories:
| Category | Description | Examples |
|---|---|---|
| Flexi-place | Flexibility in where work is performed | Work from home, remote working, hybrid arrangements |
| Flexi-time | Flexibility in when work is performed | Staggered hours, flexible start/end times, compressed work weeks |
| Flexi-load | Flexibility in the volume of work | Part-time arrangements, job sharing, reduced hours |
These categories can be combined — for example, an employee may request a part-time, hybrid arrangement simultaneously.
The Tripartite Guidelines: What Employers Must Do
The FWA Guidelines do not give employees an automatic right to work flexibly. Rather, they require employers to have a structured process for handling FWA requests fairly and transparently. The core obligations are:
1. Communicate Your FWA Policy
Employers must inform employees of the process for submitting FWA requests. This can be done through the employment contract, employee handbook, company intranet, or a standalone FWA policy document. The key information to communicate includes who employees should submit requests to, what information must be included in a request, and what the response timeline is.
2. Consider Requests Fairly
When an employee submits an FWA request, the employer must give it genuine consideration. The employer is not required to approve every request — there are legitimate business reasons to decline, such as operational requirements, customer service obligations, or team coordination needs. However, the decision must be based on business grounds, not on personal bias or arbitrary preference.
3. Respond Within Two Months
Employers must respond to an FWA request within two months of receiving it. The response must:
- Be in writing (email is acceptable)
- Either approve the request (with any conditions), propose an alternative arrangement, or decline the request
- If declining, provide the business reason(s) for the refusal
Failing to respond within two months, or declining without providing a reason, constitutes a breach of the guidelines.
4. Handle Complaints Properly
Employees who believe their FWA request has not been handled fairly may raise a complaint with MOM. MOM will investigate, and employers found to have breached the guidelines may be required to rectify the process. While the guidelines do not create an automatic entitlement to FWAs, they do create procedural accountability for employers.
Who Is Covered by the FWA Guidelines?
The FWA Guidelines apply to all employers in Singapore and to all employees — including those not covered by the Employment Act (e.g., managers and executives earning above S$4,500 per month). There is no minimum employment duration before an employee can submit an FWA request, though employers may set a reasonable qualifying period in their policy (the Tripartite Advisory suggests this should not exceed three months for new hires).
Implementing a Compliant FWA Policy: Practical Steps
Step 1: Draft an FWA Policy
Create a written FWA policy that covers:
- The types of FWAs available at your company
- How to submit a request (form, email, or HR system)
- Information required in the request (type of arrangement, proposed start date, expected duration, how the employee will meet their work obligations)
- Who will review requests (direct manager, HR, or a committee)
- The response timeline (within two months)
- The appeals or escalation process if the employee disagrees with the outcome
Step 2: Train Managers
Line managers are often the first point of contact for FWA requests. Train them on:
- How to assess FWA requests fairly and on business grounds
- How to document their assessment and decision
- How to communicate the outcome in writing within the required timeframe
- What constitutes an acceptable business reason for declining (e.g., role requires physical presence, shift coverage requirements, client-facing obligations)
Step 3: Update Employment Contracts and Handbooks
Reference the FWA policy in your employment contracts and employee handbooks. If an FWA is approved, document the agreed arrangement in writing — this prevents disputes about the terms of the arrangement later.
Step 4: Track and Review
Keep records of all FWA requests, responses, and outcomes. This supports good HR governance and is useful evidence if a complaint is ever filed with MOM.
Tax and CPF Implications of FWAs
Home Office Expenses
If your company reimburses employees for home office expenses (e.g., internet, electricity, equipment) incurred while working from home, these reimbursements may be taxable as employment income depending on how they are structured. Lump-sum monthly allowances are generally taxable. Actual reimbursements of documented expenses may be more favourably treated.
Flexi-Load Arrangements and CPF
Employees on reduced hours or part-time arrangements remain entitled to CPF contributions on their actual wages, subject to the ordinary wage ceiling. Employers must ensure that CPF contributions are correctly computed based on the part-time salary, not the full-time equivalent. For guidance on CPF rates, see our Singapore Payroll & CPF Guide 2026.
Progressive Wage Model (PWM) Compliance
Employers covered by the Progressive Wage Model must ensure that part-time workers receive a pro-rated PWM wage. PWM wages cannot be reduced below the pro-rated minimum simply because the employee is on a flexi-load arrangement.
FWAs and the Fair Consideration Framework (FCF)
The Fair Consideration Framework (FCF) requires employers to give fair consideration to all candidates, including Singapore citizens and PRs, before hiring foreign professionals. When implementing FWAs, ensure that the criteria for approving or rejecting requests are applied consistently regardless of the employee’s nationality. Inconsistent application could trigger FCF scrutiny.
Common Questions from Employers
Can we have a blanket policy of no FWAs?
No. The guidelines require that each request be considered on its individual merits. A blanket “no FWA” policy would breach the guidelines. Employers can, however, decline requests for legitimate business reasons on a case-by-case basis.
What if the employee’s role genuinely cannot be done remotely?
This is a valid business reason to decline a flexi-place request. Document it clearly — for example, “This role requires physical presence at the client site and cannot be performed remotely.” Declining on operational grounds is entirely permissible.
Do FWAs need to be permanent?
No. FWAs can be approved for a fixed trial period (e.g., three months) with a review at the end. This is good practice — it allows both employer and employee to assess whether the arrangement is working before committing to it long-term.
Can we withdraw an approved FWA?
Yes, if business circumstances change materially. However, employers should give reasonable notice and consult the employee before withdrawing an approved arrangement. Withdrawing an FWA without notice or justification could expose the employer to an unfair labour practice complaint.
Resources
How Raffles Corporate Services Can Help
Raffles Corporate Services assists Singapore employers with employment-related compliance, including drafting FWA policies, updating employment contracts, and navigating compliance frameworks for HR and corporate governance. Contact us to review your existing employment documentation for FWA compliance.
📧 Email: [email protected]
📱 Call, SMS or WhatsApp: +65 8501 7133
— The Editorial Team, Raffles Corporate Services