Match the employee to the scheme
SEC provides age- and wage-dependent offsets of up to 7% for eligible Singapore citizen employees aged 60 or above, with support extended through 2027. EEC supports eligible citizens and permanent residents with disabilities aged 13 or above and earning below S$4,000 monthly. Its base offset is up to 20%, capped at S$400 monthly, with an additional limited-period offset for qualifying hires who had not worked for at least six months. EEC runs through 2028. CTO offsets 50% of the annual increase in employer CPF rates for eligible local workers aged above 55 to 70, through 2027.
Automatic assessment and payment
Timely CPF contributions are essential. Specified business owners and excluded employers do not qualify. IRAS generally assesses eligible employers automatically: January–June wages are paid out in September, and July–December wages in March of the following year. Payment uses GIRO or PayNow Corporate. Employers can view notices in myTax Portal and request employee-level breakdowns. The published tables determine exact amounts; the headline maximum should not be applied uniformly to every employee.
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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