Respond to the review letter
IRAS may withhold a selected employer’s payout while checking CPF contributions, declarations and supporting evidence. Follow the review period and submission channel in the actual IRAS letter. The online page’s September 2026 section refers to January–December 2026 contributions; because that range extends beyond the payout month, employers should confirm their letter’s required period rather than infer a retrospective review of future wages.
Correct errors and make an authorised declaration
For errors within one year of the contribution date, IRAS directs employers to make the relevant CPF adjustments and disclose the errors. Older errors must also be disclosed through the prescribed process. The declaration must come from the business owner for a sole proprietorship or partnership, or an ACRA-registered director for a company. IRAS identifies non-genuine employees, inflated wages, contributions after employment ends and artificial splitting of wages across related entities as unacceptable practices. Keep payroll evidence consistent with the actual work performed.
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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