Read the statement formula
The four examples use take-home earnings = gross earnings + additional payments + CPF refunds − other deductions − worker CPF deductions. The operator’s own CPF contribution is shown separately and is not subtracted again from worker earnings. FEDA reduces the earnings basis for CPF; it is not necessarily an amount of cash withheld from the worker.
Monthly examples from 2025
Scenario 1A has S$2,500 earnings, S$400 expense reimbursement, S$1,000 net earnings after 60% FEDA, worker CPF S$105 and operator CPF S$35, giving S$2,795 take-home. Scenario 1B has S$1,000 gross and S$400 net earnings; the S$42 previously withheld worker contribution is refunded, leaving S$1,000 take-home and S$14 operator CPF.
Daily statements and later reconciliation
Daily statements may include a current-day withholding and an adjustment for the previous completed month. Scenario 2A’s S$500 gross, S$42 prior-month refund and S$21 current withholding produces S$521 take-home. In scenario 2B the prior month is not yet finalised: S$260 gross, S$104 after FEDA and a rounded S$11 withholding gives S$249 take-home; the previous month’s totals follow by the next statement deadline. Read each adjustment against its own earnings month rather than treating a refund as new earnings.
The sample rates are dated
The 10.5% worker and 3.5% operator percentages in these examples reflect their stated 2025 assumptions. Actual contributions depend on the applicable year, age and earnings rules. The document recommends monthly statements and explains why daily statements need later reconciliation.
Records and retention
Since 1 January 2025 operators must keep electronic or paper records for every worker with a platform work agreement. For current workers retain the latest two years. For former workers retain records for two years after their last completed task.
| Required record |
|---|
| Name matching NRIC/passport |
| Birth date |
| NRIC |
| First/last date of earnings period |
| Gross payment including allowances and additions |
| Deductions |
| Worker CPF deducted and excess-CPF refunds |
| Net earnings paid |
| Earnings-slip date |
Earnings slip contents and deadline
The slip must identify itself as a platform-worker earnings slip and show operator/trade name, worker identity, period dates, payments, deductions, CPF deduction/refunds, net amount and issue date. For a single task issue within two months of that task; for several tasks within two months of the earliest included task. The official sample remains available.
Deduction and contribution groups
From 1 January 2025 operators deduct contributions when platform earnings arise and submit them monthly. Workers born from 1 January 1995 must participate in the increased contributions, with their Ordinary, Special and MediSave allocations and operator contributions gradually matching employee/employer rates. Workers born earlier may opt in and obtain the same benefits/support. Those who do not opt in contribute only to MediSave and receive no operator CPF contribution.
PCTS conditions
PCTS provides transition help from 2025–2028. At assessment, the worker must be a Singapore citizen; be born in 1995 or later or have opted in; have combined monthly net platform income after the fixed expense deduction plus other employment income no higher than S$3,000; and have a year-on-year increase in their own Ordinary/Special Account contribution share. Support is monthly cash offsetting the qualifying increase.
| Year | Year-on-year Ordinary/Special contribution increase offset |
|---|---|
| 2025 | 100% |
| 2026 | 75% |
| 2027 | 50% |
| 2028 | 25% |
WIS payment changes
Eligible lower-income platform workers receive WIS monthly from 2025 instead of annually. From 2029, workers mandated to or opting into aligned CPF rates receive employee-level WIS and 40% in cash, compared with the 10% share described for the earlier arrangement. CPF Board’s contribution/allocation and operator-obligation pages provide the operational details.