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Hong Kong retains the top spot despite decreasing rental prices.
Singapore falls to 14th most expensive location for overseas workers, overtaken by Danish and Swiss locations as the Singapore dollar weakens.
While most UK professionals received a better than expected 1.7 percent real salary increase this year due to low inflation, one in three companies have initiated a pay freeze.
Salaries in Singapore are forecast to rise to 3.0% in 2021 - up from 2.5% this year.
Salaries in Hong Kong are forecast to rise by 3% in 2021, an increase from 2.1% this year.
The overall cost of employing a mid-level expatriate in Hong Kong costs a company an average of USD 284 466.
29 North American locations now feature in the top 100 most expensive cities globally.
Singapore is named the 14th most expensive location in the world for expatriates, down two places from last year.
Hong Kong drops two places to sixth most expensive location in the world for expats to live.
Cost of living in UK cities overtook many in Europe ahead of lockdown.