Contribution type and employment source
Employer CPF on director fees is taxable. Contributions relating to overseas employment from 1 January 2004 are treated as foreign-sourced. Approved full-rate contributions for first- or second-year permanent residents count as compulsory when CPF Board approves the arrangement. Review actual obligations rather than labelling every employer contribution exempt.
Use the wage ceiling for the relevant year
The Ordinary Wage monthly ceiling is S$7,400 for 2025 and S$8,000 from 1 January 2026. The Additional Wage ceiling remains S$102,000 less the year’s Ordinary Wages subject to CPF. Report taxable excess through IR8A or AIS as applicable; a subsequently refunded excess contribution may require assessment review.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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