National Service and Reservist Duties in Singapore: What Employers Need to Know in 2025

If you’re running a small business in Singapore, it’s important to understand how National Service (NS) and reservist responsibilities affect your team — and your obligations as an employer.

This isn’t just an HR concern. It intersects with payroll, compliance, and operational planning — areas that, when managed well, help your business stay agile and legally sound.

Here’s what you need to know to handle it confidently and correctly in 2025.

National Service and Reservist: A Quick Overview

In Singapore, all male citizens and second-generation PRs must serve full-time National Service, typically for two years. After completing it, they become Operationally Ready NSmen (ORNS) and can be called up for reservist activities, including In-Camp Training (ICT) and mobilisation exercises.

This responsibility continues for years — usually up to age 40, or 50 for officers. In a typical year, NSmen may be called up for up to 40 days of service, and these duties are legally protected under the Enlistment Act.

What Employers Are Required to Do

Employers in Singapore are required to:

• Allow employees to attend NS or reservist duties when called up
  
• Avoid penalising or dismissing employees over NS obligations
  
• Note that payment of salary during this period is optional, not mandatory
  

These are not discretionary actions — they are legal requirements. Managing them properly means understanding what’s required and maintaining the right documentation and records.

Make-Up Pay Scheme: Financial Clarity for Businesses

Singapore’s Make-Up Pay (MUP) scheme is designed to ensure NSmen do not suffer income loss — and that businesses don’t face unfair cost burdens.

As an employer, there are two options:

1. If you continue paying your employee during reservist duty, you may claim reimbursement from MINDEF — up to the employee’s usual civilian earnings.
   
2. If you choose not to pay, your employee can claim make-up pay directly from the government.
   

Accurate records of salary, payment dates, and call-up periods are essential. In 2025, claims are submitted digitally through the NS Portal, and documentation must be clear, complete, and timely.

Having structured payroll processes in place simplifies this.

✅Payroll giving you headaches? From calculations to tax deposits, our in-house team handles everything. See how we simplify payroll here.

How to Manage Operations When Staff Are Called Up

While reservist responsibilities come with advance notice, the impact on daily operations — especially in small teams — can still be significant.

Here are a few business-minded ways to manage the situation:

• Request early communication: Employees are typically notified well in advance of their call-ups. Encourage them to share this information early so you can prepare.
  
• Plan for coverage: Cross-training staff or identifying project buffers can reduce stress when team members are away.
  
• Distinguish NS periods in your internal systems: Separate NS from regular absences or leave types to ensure clarity in both payroll and reporting.
  

Maintaining structured and compliant systems doesn’t just reduce errors — it also helps when reimbursement or audit scenarios arise.

Deferment Requests: What’s Your Role?

Only the employee can apply for deferment, and approval is granted by MINDEF. Employers may support a deferment application with a formal letter — particularly in cases of business-critical operations — but cannot influence or override the decision.

Trying to discourage or delay NS duties may result in reputational or legal consequences. Respecting the process, while planning for operational continuity, is the better path.

Summary

Managing NS and reservist obligations well isn’t just about meeting your legal duties — it’s about how your business handles risk, planning, and people. Businesses that take the time to set up proper processes, track statutory obligations, and stay ready for audits or claims position themselves to run more smoothly over time. It’s not about over-engineering your back-office — it’s about being thoughtful, efficient, and prepared.

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