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Learn how to pay CPF contributions for your employees on time and comply with the CPF Act. Find out about voluntary contributions, rectifications and upcoming changes from 2025.
- Tools and Services
Access the CPF Board’s most frequently used tools and...
- Employer Obligations
Obligations of an employer. As an employer, you’re required...
- Submitting CPF Contributions Via CPF EZPay
Provide the full wages earned for the month and the CPF...
- Select a Digital Service
Voluntary CPF contribution. Refund and adjustment ....
- Who Should Receive CPF Contributions
As an employer, you’re required to pay CPF contributions for...
- What Payments Attract CPF Contributions
The Ordinary Wage (OW) ceiling limits the amount of OW that...
- Skills Development Levy
As an employer, you need to pay the Skills Development Levy...
- Declaring Accurate Wage Information
It is an offence under the CPF Act to knowingly provide...
- Tools and Services
Jan 1, 2024 · Learn how to calculate the amount of CPF contributions you need to pay for your employees who are Singapore Citizens and Singapore Permanent Residents. Find out the current contribution rates, wage ceilings, and changes from 1 Jan 2025.
Learn how to pay CPF contributions for your employees who are Singapore Citizens or Permanent Residents and earn more than $50 per month. Find out about other payments, such as Skills Development Levy, SHGs, SHARE, and reimbursement, that the CPF Board collects as an agent.
- Employees Who Require CPF Contributions
- When to Pay CPF Contributions
- Unable to Pay CPF Contributions on Time
- Penalties For Not Paying CPF
- Recovering Your Employee's Share of CPF Contributions
- Migrant Workers and CPF
- More Information
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You must pay CPF contributionsfor your employees who are Singapore citizens or Singapore permanent residents (SPRs). An employee is any person who is employed in Singapore. This includes any Singaporean seaman who is employed under a contract of service or other agreement entered into in Singapore. The following employees are also eligible for CPF ...
CPF contributions are due at the end of the month. You must: 1. Ensure that CPF contributions are paid on time. 2. Communicate payment dates to your employees. Your employees have the right to check with you if you don’t pay their CPF on time. They can ask for an explanation and when you’ll be paying if you’re late.
If you’re unable to pay on time, you must: 1. Pay your employees’ outstanding CPF as soon as possible. 2. Prioritise CPF contributions among your company’s outstanding payments. You should also: 1. Inform your employees beforehand if you’re unable to pay them their CPF contributions on time. 2. Inform your employees the reasons for being late and w...
If you don’t pay by 14th of the following month, you may be liable to: 1. Late payment interest charged at 18% per annum (1.5% per month), starting from the first day of the following month after the contributions are due. The minimum interest payable is $5 per month. 2. A fine of up to $5,000 and no less than $1,000 per offence, up to 6 months jai...
You must pay both the employer’s and employee’s share of the monthly CPF contribution. However, you can recover your employee’s share by deducting it from their wageswhen the contributions are paid for that month. If you did not recover the money by then, and it was not due to negligence, you can still do so. This is provided you have: 1. Paid the ...
If you are paying the foreign worker levy for your migrant workers, you do not have to pay CPF contributions for them. However, you are required to pay the Skills Development Levy (SDL). Work Permit holders will come under the CPF scheme if they become Singapore permanent residents. This takes effect from the day are granted permanent residency.
For more information on an employer’s CPF obligations, refer to: 1. CPF Board’s Employers’ Guide to CPF 2. Workright – Know your employment rights
Learn how to pay CPF contributions for your employees who are Singapore citizens or permanent residents, and when to pay them. Find out the penalties for not paying CPF on time, and how to recover your employee's share of the contributions.
Jan 10, 2024 · Learn how employers contribute up to 17% of their workers' salaries to their CPF accounts, and how the monthly salary ceiling and the age-based rates will change from 2023 to 2026. Find out how CPF contributions apply to ordinary and additional wages, and what are the employer's and employee's rights and obligations.
Mar 14, 2024 · Learn who is entitled to CPF contributions from employers, how they are paid, and what to do if you are not paid on time. Find out more about CPF and your employment rights from MOM and CPF Board.
As an employer, you need to pay both the employer’s and employee’s share of CPF contributions to CPF Board. You are entitled to recover the employee’s share of CPF contributions when paying your employee’s wages for the month.
