Employment Act (Chapter 91): Primary employment legislation covering notice periods, unused leave management, final payment calculations, and fundamental employee rights protection during retirement process
Retirement and Re-employment Act (RRA): Governs minimum retirement age (63 years), re-employment provisions up to age 68, statutory retirement requirements, and employee eligibility criteria for retirement
Central Provident Fund (CPF) Act: Regulates CPF withdrawal rules at retirement, employer contribution requirements, and relevant CPF payment obligations during retirement transition
Income Tax Act: Covers tax implications of retirement benefits, treatment of gratuity payments, and associated reporting requirements for retiring employees
Employment Claims Act: Addresses dispute resolution procedures and mechanisms for handling claims related to retirement benefits
Personal Data Protection Act (PDPA): Guidelines for handling employee personal information and data retention requirements during and after retirement process
Company Policies: Internal organizational procedures and policies specific to retirement processes and benefits
Industry Regulations: Sector-specific regulations that may affect retirement procedures in particular industries
Collective Agreements: Any applicable union or collective bargaining agreements that may contain specific provisions for retirement
MOM Guidelines: Ministry of Manpower guidelines and advisories on retirement and re-employment practices in Singapore
