Identify the contribution route
Workers born from 1 January 1995 contribute under the increased arrangement, with operators deducting and submitting monthly contributions. Earlier-born workers may opt in, or retain MediSave-only contributions without the operator’s mandatory share. Qualifying workers receive relief for their own mandatory contributions; the operator’s mandatory contribution is not taxable income.
Voluntary payments and operator top-ups
For increased-contribution workers, voluntary payments to three accounts in 2025–2028 may qualify up to the difference between the 2029 steady-state and current phased-in combined rates, using the 31 December age band and qualifying income. From 2029, these voluntary contributions receive no relief under this route. Non-opted-in workers follow the stated self-employed limits. Operator voluntary contributions are taxable and do not generate contribution relief; qualifying cash top-ups made on a worker’s behalf are taxable but may qualify separately for cash top-up relief.
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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