Employers can contribute more to their employees’ Medisave account via the Additional Medisave Contribution Scheme (AMCS). Only Singapore Citizen and Singapore Permanent Resident employees are eligible for AMCS. Employers can use the AMCS to implement the Portable Medical Benefits Scheme (PMBS). They can also return or transfer any accrued medical benefit of their employees into their CPF Medisave Account. Employees may then use the additional Medisave contributions to buy approved personal medical insurance, or meet healthcare expenses when the need arises. In addition, AMCS contributions are tax-free for employees and relevant tax benefits may also apply to employers. Participation in this scheme is voluntary. Employers may vary the number of employees receiving these additional contributions. Employers may also pay any amount as long as the total contribution to the employee's Medisave Account does not exceed $1,500 per year. Any excess contribution will be refunded to the employer without interest. AMCS contributions are not part of the prevailing CPF Annual Limit. Making AMCS for your employees  To participate in AMCS, you will need to be issued with a separate CPF Submission Number (CSN). Please click here to apply. You should submit your application as soon as you intend to make AMCS for your employees. Once your application is approved, you will receive a CSN for AMCS.  FREQUENTLY ASKED QUESTIONS (FAQs)   1. Are there any rules on the manner of payment of contributions under the AMCS? 2. Must all my employees receive additional contributions once I sign up for the scheme? 3. Can I make AMCS contributions for my employees posted overseas? 4. Can I make contributions for my foreign employees under the AMCS? 5. What will happen if I pay more than $1,500 to the employee under AMCS? 6. I am a self-employed person. Can I make AMCS contributions for myself? 7. What about the tax implications? Will I be taxed for the additional contributions since this is voluntary?   1. Are there any rules on the manner of payment of contributions under the AMCS?     Contributions under the AMCS is voluntary. As such, you may pay any amount and as often as you deem appropriate. However, total contributions to the employee's Medisave Account cannot exceed $1,500 per year.     2. Must all my employees receive additional contributions once I sign up for the scheme?     Participation in the scheme is voluntary. You may vary the number of employees receiving these additional contributions as you deem appropriate.     3. Can I make AMCS contributions for my employees posted overseas?   Yes, AMCS contributions can be made on a voluntary basis for Singaporeans posted overseas, subject to the contribution limit.     4. Can I make contributions for my foreign employees under the AMCS?     No, only Singaporeans and Singapore Permanent Residents are eligible for AMCS.     5. What will happen if I pay more than $1,500 to the employee under AMCS?     Any excess contribution will be refunded to the employer without interest.     6. I am a self-employed person. Can I make AMCS contributions for myself?     No. Only employees are eligible for the AMCS.     7. What about the tax implications? Will I be taxed for the additional contributions since this is voluntary?     Please check with the Inland Revenue Authority of Singapore (IRAS) for tax matters. You can contact them at (+65) 6356 8233.