Appeal window and consideration
This employer form appeals a CPF Transition Offset payout. Submit within two months from the payout month; for a payout in September; the example deadline is 30 November. Email the completed form to [email protected]. Late appeals are not considered. Each case requires supporting documents and is reviewed individually; IRAS may request more documents or a statutory declaration from the employer or employees.
One form for each employee
Enter employer entity name and UEN, or NRIC/FIN when no UEN exists. Identify one employee by full name as on NRIC, NRIC number and the CPF Submission Number used to declare that employee’s contributions. Use a separate appeal form for every employee, give the appeal reasons and attach the evidence.
Declaration and excluded personal-capacity cases
The employer declares all information and documents correct and true and that the employee is neither a business owner nor an employer trading in a personal capacity. Business owner here includes a sole proprietor, a partner in a general partnership/LLP/LP, or a person who is both shareholder and director of a company. Personal-capacity examples include hawkers without UEN and employers of local personal drivers or domestic helpers. Preserve the both-shareholder-and-director wording rather than replacing it with either role.
Signature and the nature of the grant
The business owner signs: sole proprietor, partner or company director. Record the signatory’s full name as on NRIC or employment pass, NRIC/FIN, designation, contact number/email and declaration date in DD/MM/YYYY. The form warns of Penal Code section 182 and possible cheating/forgery offences for false information. CTO offsets half the increase in senior-worker employer CPF rates, according to the footnote. The payment is a cash grant for qualifying employers, not a legislatively guaranteed payment or a legal entitlement merely from submitting an appeal.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗