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Employment Act (Chapter 91): Primary legislation governing employment relationships in Singapore, covering termination procedures, notice periods, and payment requirements for salary and benefits during employment termination.

MOM Tripartite Guidelines on Managing Excess Manpower: Official guidelines from Ministry of Manpower providing framework for managing workforce reduction, including best practices for retrenchment exercises.

MOM Tripartite Advisory on Managing Excess Manpower and Responsible Retrenchment: Specific advisory guidelines for conducting responsible retrenchment exercises, including procedures for voluntary retrenchment.

Tripartite Guidelines on Fair Employment Practices: Guidelines ensuring fair treatment of employees during employment processes, including termination and retrenchment exercises.

Central Provident Fund Act: Legislation governing mandatory social security savings system, specifically provisions related to CPF contributions and treatment during employment termination.

Income Tax Act: Tax legislation relevant to the treatment of retrenchment benefits and associated reporting requirements for both employer and employee.

Retirement and Re-employment Act: Legislation protecting older employees (above 62 years), which must be considered if the voluntary retrenchment involves senior employees.