Prices can still be calculated to one cent even though the smallest currently issued coin is five cents. Singapore did not erase cents from accounting when it discontinued one-cent issuance; businesses gained a practical choice about rounding cash totals.
Cash and card can finish differently
Look at the total, not every shelf label
Rounding is not a national surcharge
IRAS describes rounding after the discontinuation of one-cent issuance as a business decision. It is not a fixed government fee. A transparent venue should make its approach clear and apply it consistently to the final cash bill.
Nearest five cents can move in either direction
A nearest-five approach can lower one total and raise another: S$12.31 may become S$12.30, while S$12.33 may become S$12.35. Over many purchases the point is convenience, not a guaranteed advantage to either side.
Old one-cent coins and current issuance are different questions
Singapore currency issued by MAS can retain legal-tender status even when a denomination is no longer issued. For travel preparation, however, build the pocket around coins you will actually receive: 5, 10, 20 and 50 cents plus the bimetal S$1.
The restaurant rounds only after the full bill
Where a restaurant uses ++, service charge and GST are calculated first. Any cash rounding belongs at the final payment stage. Do not round the menu price before the service charge or tax is applied.
The small coin lesson travels well
Several countries retire their lowest coin without removing tiny units from electronic accounting. Singapore makes the distinction easy to see: “cent” is still the unit, five cents is the first currently issued coin and the payment method can decide the final physical amount.