Covered employees
Pay CPF for citizens and PRs employed in Singapore, including company directors, part-time/casual staff, owner’s family paid for work, concurrently employed staff and Singaporean seamen under agreements entered in Singapore. For NSmen on in-camp training, contributions include wages and MINDEF make-up pay; the employee share may be recovered. A Work Permit holder enters CPF from the date PR status is granted. Migrant workers subject to foreign-worker levy do not require CPF, but SDL is payable.
Due dates and late payment
Contributions fall due at month-end. Communicate payment dates and pay on time. If unable to do so, inform staff beforehand of reasons and expected payment, pay arrears promptly and prioritise CPF among outstanding company payments. Failure to pay by the 14th of the following month can lead to the penalties below; that enforcement date does not change the month-end due date.
| Situation | Potential penalty |
|---|---|
| Late contribution | 18% annual interest / 1.5% monthly from the first day of the following month; minimum S$5 monthly |
| Offence | Fine S$1,000–S$5,000 per offence, up to 6 months imprisonment, or both |
| Repeat offence | Fine S$2,000–S$10,000, up to 12 months imprisonment, or both |
| Employee share deducted but not remitted | Up to S$10,000 fine, up to 7 years imprisonment, or both |
Recovering the employee share
Pay both employer and employee shares, recovering the employee share from that month’s wages when contributions are paid. If recovery was missed without negligence, later recovery is possible only after contributions have been paid and the employee’s written consent has been forwarded to CPF Board or Board written permission obtained. Recover within 6 months of when recovery should have occurred. Use CPF Board’s current contribution-rate tables and employer guide.
Related topics and services
Official documents and references
- CPF contributions ↗ Government source
- foreign worker levy ↗ Government source
- Skills Development Levy (SDL) ↗ Government source
- CPF Board’s Employers’ Guide to CPF ↗ Government source