Click here for the Employers' Guide to CPF in PDF (0.65 MB) YOUR OBLIGATIONS AS AN EMPLOYER Definition of an Employer Your Employees Your Responsibility on CPF Payments Registering with Us Informing CPF Board of Changes to Your Business   EXCEPTIONS TO PAYMENT OF CPF FOR EMPLOYEES Employees who are Exempted from CPF Contributions   COMPUTATION OF CPF Definition of Wages Rates of CPF Contribution   CPF FOR SINGAPORE PERMANENT RESIDENTS (SPR) Foreign Employees who obtain SPR Status Types of SPR Contributions   MODES OF SUBMITTING CONTRIBUTION DETAILS   MODES OF PAYMENT   OTHER OPTIONAL CPF CONTRIBUTIONS Additional Medisave Contribution Scheme (AMCS) Voluntary CPF Contributions (VC)   LIMITS ON CPF CONTRIBUTIONS Ordinary Wage (OW) Ceiling Additional Wage (AW) Ceiling Voluntary Contribution (VC) Limit   COMMON MISTAKES MADE BY EMPLOYERS   REFUND OF CPF CONTRIBUTIONS PAID Refund of CPF Contributions Paid in Excess Refund of CPF Contributions Paid in Error   ENFORCEMENT OF CPF CONTRIBUTIONS Enforcement Industry Surveys Interest on Late Payment   AGENCY SERVICES Collection of Levies, Funds and Donations Refund of Excess Payment Government-paid Maternity Leave (GML) Government-paid Childcare Leave (GPCL) Adoption Leave     CONTACT US   ANNEXES ANNEX A: TYPES OF PAYMENTS THAT ATTRACT CPF CONTRIBUTIONS ANNEX B: CONTRIBUTION RATES (FROM 1 SEPTEMBER 2011) FOR EMPLOYEES WHO ARE SINGAPORE CITIZENS OR SINGAPORE PERMANENT RESIDENTS (3RD YEAR ONWARDS) ANNEX C: GRADUATED EMPLOYER & EMPLOYEE CONTRIBUTION RATES (FROM 1 SEPTEMBER 2011) FOR SINGAPORE PERMANENT RESIDENTS (SPR) DURING 1ST YEAR OF OBTAINING SPR STATUS ANNEX D: GRADUATED EMPLOYER & EMPLOYEE CONTRIBUTION RATES (FROM 1 SEPTEMBER 2011) FOR SINGAPORE PERMANENT RESIDENTS (SPR) DURING 2ND YEAR OF OBTAINING SPR STATUS ANNEX E: FULL EMPLOYER & GRADUATED EMPLOYEE CONTRIBUTION RATES (FROM 1 SEPTEMBER 2011) FOR SINGAPORE PERMANENT RESIDENTS (SPR) DURING 1ST YEAR OF OBTAINING SPR STATUS ANNEX F: FULL EMPLOYER & GRADUATED EMPLOYEE CONTRIBUTION RATES (FROM 1 SEPTEMBER 2011) FOR SINGAPORE PERMANENT RESIDENTS (SPR) DURING 2ND YEAR OF OBTAINING SPR STATUS ANNEX G: CALCULATING ADDITIONAL WAGE (AW) CEILING ANNEX H: PAYING CPF ON BONUSES                                           YOUR OBLIGATIONS AS AN EMPLOYER               Definition of an Employer An employer is any person, company, association or body of persons, whether or not incorporated, employing an employee. An employer can be:           any manager, agent or person responsible for the payment of wages to an employee on behalf of an employer. any person trading in his own name or who has domestic worker(s). The person must register under the name shown in his identity card or passport. companies which employ foreign workers holding work permits in Singapore. These employees are on the Foreign Worker Levy (FWL) Scheme and are exempted from contributing CPF.                 Your Employees Your employee is any person who is employed in Singapore and any Singaporean seaman who is employed by an employer under a contract of service or other agreement entered into in Singapore. Some of the factors which form the contract of service are: the employer’s control over payment, duration of work, dismissal, substitution of workers and method of work. CPF contributions are also payable for the following employees:     a.  Company Directors Directors of any company are considered employees if they are engaged under a contract of service and paid a salary on top of any fee received. CPF contributions are not payable on directors’ fees voted to them at General Meetings.   b.  Part-time/Casual Employees CPF contributions are payable by the employer for part-time/casual employees. CPF contributions are also payable for all school-leavers or students working on a part-time or temporary basis, except for the following groups:   Tertiary students on full-time industrial attachment. Tertiary students employed under a training programme approved by their institutions. Overseas students on training attachment in Singapore for less than 6 months, as part of their overseas tertiary education requirements. “N” and “O” level students working during their gazetted school holidays. CPF contributions are, however, payable from January of the following year, after their final examinations. “A” level students working during their gazetted school holidays. CPF contributions are, however, payable for students who work after completing their final “A” level examinations in November/December.     c.  Family Workers CPF contributions are required for family members if they are receiving wages for work done for the proprietor.   d.  National Service In-camp Training Under the Enlistment Act, CPF contributions are payable for Operationally Ready NSmen on in-camp training. The employer has to pay the CPF contributions on the wages given by the employer and makeup pay from MINDEF. The employee’s share of contributions can be recovered from the employee’s wages.   e.  Concurrent Employment If an employee is concurrently employed by more than one employer, all his employers must pay CPF contributions on the wages given to the employee. If his combined monthly income is below the Ordinary Wage (OW) Ceiling, CPF contributions are payable based on the prevailing CPF rates. From 1 September 2011, the OW Ceiling is revised from $4,500 to $5,000 per month. However, if the employee’s combined monthly income exceeds the OW Ceiling, the employee may apply to the Board to limit the total of his share of contributions on Ordinary Wages as follows:   Limit on Ordinary Wages (Employee's share) Age From 1 Sep 2011 (Based on Sep 2011 CPF contribution rates) 50 years and below $ 1,000 Above 50 to 55 years $ 900 Above 55 to 60 years $ 625 Above 60 to 65 years $ 375 Above 65 years $ 250   Applications to limit the total amount of the employee's share of CPF contributions on Ordinary Wages should be addressed to the Court Proceedings Section. It should indicate:     the amount of Ordinary Wages from each employer the employee’s share of CPF contributions the amount of CPF contributions to be paid through each employer   Each employer will have to pay their normal share of the CPF contributions on the full amount of the wages, subject to the OW Ceiling.   f.  Singapore Permanent Residents (SPRs) CPF contributions are mandatory for foreigners from the day they obtain their SPR status. The day they obtain the SPR status refers to the date indicated on the entry permit (Form 5/5A) that is issued by the Immigration and Checkpoints Authority of Singapore.                 Your Responsibility on CPF Payments       You have a grace period of 14 days to make payment of CPF contributions after the end of the month for which CPF contributions are due. If the due date falls on a Saturday, Sunday or Public Holiday, CPF contributions must be paid by the next working day. You are required to pay the employer’s and employee’s share of CPF contributions monthly for all employees (Singapore Citizens and Singapore Permanent Residents) at the rates set out in the CPF Act. The contributions payable should be based on the employee’s actual total wages earned for the calendar month. You are entitled to recover the employee’s share when the contributions are paid for that month. If you fail to recover the money then, and the error was not due to your negligence, you can still do so provided: you have paid the CPF contributions to the Board, and you have either forwarded your employee’s written consent to the Board, or obtained the Board’s written permission on the matter. This must be done within six months from the time the contributions should have been recovered. Registering with Us   a.  Submission of CPF Contribution Details By New Employers As a new employer, please click here for the application to submit CPF contribution details via CPF Auto-eXcel Plus (AX Plus). You should submit your application as soon as you intend to hire your first employee. To apply, you will need your SingPass and entity’s Unique Entity Number (UEN). Once your application is approved, you will receive our email and welcome letter containing your CPF Submission Number (CSN), Payment Advice (CPF91) and GIRO application form. Please quote your CSN when transacting with the Board e.g. paying CPF contributions or writing to us. You have a grace period of 14 days to pay the CPF contributions after the end of the month for which CPF contributions are due.  If the due date falls on Saturday, Sunday or Public Holiday, CPF contributions must be paid by the next working day. You will receive the Record of Payment (ROP) when your payment has been processed. Please check your ROP and inform the Board immediately of any inaccuracy. The ROP should be kept for future reference. If you have misplaced the ROP and need a re-print, a service charge is payable. For more information on CPF contribution rates and other employer-related matters, please click here. For enquiries on CPF Auto-eXcel Plus: Contact Number : 6220-2340 Email Address  : employer-esubmission@cpf.gov.sg For enquiries on CPF Contributions and Liabilities: Contact Number : 1800-227-1188 Email Address  : employer@cpf.gov.sg Changing the legal status of your existing entity Employers who are changing the legal status of their entities are required to re-register with the Board. Please re-register using our Online Application service. You will receive your new CPF Submission Number after we have processed your application. For enquiries, please call CPF Call Centre at 1800-227 1188 or email us at employer-accounts@cpf.gov.sg.   b.  Registration of New Employee For every new employee, you are required to complete the New Employee Contribution Form (Form CPF 92) if you are submitting CPF contribution details via hardcopy Payment Advice (Form CPF 91). Form CPF 92 has to be submitted together with Form CPF 91.   However, if you are submitting CPF contribution details via CPF e-Submission, Form CPF 92 is not required.     Informing CPF Board of Changes to your Business     a.  Change of Address Inform the Board of any change in your address by using our online application. A SingPass is required. Please note that P.O. Box or V. Box addresses will not be accepted.      b.  Change in Entity Employers who are changing the legal status of their entities are required to re-apply with the Board. Please re-apply using our Online Application service. You will receive your new CPF Submission Number after we have processed your application. For enquiries, please call CPF Call Centre at 1800-227 1188 or email us at employer-accounts@cpf.gov.sg.     c.  Change in Name Inform the Board in writing if there is a change in name and attach the documents mentioned below which are obtainable from the Accounting & Corporate Regulatory Authority (ACRA). For companies, a copy of the Instant Computer Information (Business Profile) or Certificate of Incorporation on Change of Name of Company must be attached. For business firms (i.e. sole-proprietor or partnership), a copy of the Instant Computer Information (Business Profile) or Statement of Changes in Business Particulars including Cessation of Business must be submitted.     d.  Change in Employees’ Particulars Ensure that the affected employees inform CPF Board of any changes in their personal particulars which include:     change in name change in passport/identity card/special pass number change in Singapore Permanent Resident (SPR) or citizenship status     e.  Employees who have Left the Company For electronic submission, indicate “Leavers” under the column “Employment Status”. If you are using the Payment Advice, indicate the employee’s last day of service under the column “Date left Employment” in the Payment Advice (Form CPF 91).     f.  Termination of Business / No more Local (Singaporean or Singapore Permanent Resident) Employees Employers who have terminated their businesses or have ceased to hire any local employees, must inform the Board in writing immediately, so that we can update their CPF records.             EXCEPTIONS TO PAYMENT OF CPF FOR EMPLOYEES Employees who are Exempted from CPF Contributions     a.  Foreigners on Employment Pass, S Pass, Miscellaneous Work Pass or Work Permit CPF contributions are not allowed for foreigners. Both the employer’s and employee’s share of contributions for foreign employees on Employment Pass, S Pass, Miscellaneous Work Pass or Work Permit will not be accepted.     b.  Partners, Sole-proprietors or Self-employed All Singapore citizens or Singapore Permanent Residents who derive income from Singapore or from outside Singapore through any trade, business, profession or vocation excluding employment under a contract of service are considered self-employed. Unlike employees, they do not contribute to all three CPF accounts. Instead, they are only required to contribute to their Medisave, which is computed based on their annual net trade income earned.     c.  Employees Working Overseas CPF contributions are not mandatory for Singapore citizens or Singapore Permanent Residents who work overseas. If you wish to continue making CPF contributions for your existing employees who are posted overseas, these are deemed as voluntary contributions. You have to register for a new CPF Submission Number (CSN) for such payments.       COMPUTATION OF CPF   Definition of Wages CPF contributions are computed based on the employee’s total wages for a calendar month. Under the CPF Act, wages are defined as remuneration in money due or granted to an employee in respect of his employment. These include overtime pay, allowances, cash awards, commissions and bonuses. Annex A shows a general guide to the types of payments that attract CPF contributions. For the purpose of computing CPF contributions, wages are classified as follows:   Ordinary Wages (OW) Ordinary Wages are wages due or granted wholly and exclusively in respect of an employee’s employment in that month and payable before the due date for payment of CPF contributions for that month.     Additional Wages (AW) Additional Wages are wages which are not granted wholly and exclusively for the month. Examples are annual bonus, leave pay, incentive and other payments made at intervals of more than a month.     Total Wages (TW) The total amount of an employee’s wages for any calendar month is the sum of his Ordinary Wages for the month and the Additional Wages paid to him in that month.     Total Wages (TW) = Total Ordinary Wages (OW) + Total Additional Wages (AW)     Wages Not Paid Monthly When wages are not paid according to the calendar month, e.g. weekly or fortnightly, you have to apportion the wages according to the calendar month for which CPF contributions are paid. The apportionment is necessary to determine the Ordinary Wages for the calendar month on which CPF contributions are payable.   Example: Company XYZ pays its employees wages every week. In the table below, computation of CPF contributions for the month of February is based on the wages from 1 to 28 February i.e. wages for 26 to 31 January for the first week and 1 March for the last week are excluded.             Rates of CPF Contribution     The rate of CPF contribution is dependent on 3 factors: Singapore Citizen or Singapore Permanent Resident (SPR) Age group Wage band CPF contribution rates (from 1 September 2011) for Singapore Citizen and SPR employees can be found in Annex B to F.   When Your Employee Moves to the Next Age Group   The contribution rates in respect of an employee above 35, 50, 55, 60 or 65 years of age shall be applied from the first day of the month after the month of his 35th, 50th, 55th, 60th or 65th birthday.     Example: An employee’s 50th birthday falls on 13 September 2011. CPF contribution rate For wages earned in September 2011 (Above 35 to 50 years) For wages earned in October 2011 (Above 50 to 55 years) 36% of total wages (>$1,500) (Employer’s share = 16%; Employee’s share = 20%) 30% of total wages (>$1,500) (Employer’s share = 12%; Employee’s share = 18%)   CPF FOR SINGAPORE PERMANENT RESIDENTS (SPR)   Foreign Employees who Obtain SPR Status   CPF contributions are payable once a foreign employee obtains SPR status. To help the SPR employee adjust to the lower take-home pay, both the employer and employee will contribute CPF at graduated rates for the first two years. The first year rate is payable from the day the employee obtains his SPR status. The day he obtains the SPR status refers to the date indicated on the entry permit (Form 5/5A) that is issued by the Immigration and Checkpoints Authority of Singapore. The second and third year rates are payable from the month following the anniversary of the employee’s conversion to a SPR. For example, if your employee became a SPR on 23 January 2011, the first year rate would apply from 23 January 2011. The second and third year rates will apply from 1 February 2012 and 1 February 2013 respectively. Foreigners who have obtained their SPR status, should only maintain one CPF account. Employers should advise such employees to inform CPF Board of their new Singapore Identity Card Number so that their previous CPF account (if any) can be merged with their new CPF account. CPF contributions for SPRs into CPF accounts with the prefix SA/SB/SD/SF/TC/TF will be rejected. Please click here to find out how such employees can inform CPF Board of their new Singapore Identity Card Number.
Types of SPR Contributions
SPR employees and their employers have the option to jointly apply to CPF Board to contribute at other prescribed rates during the employee’s first two years of obtaining the SPR status. A summary of the options available is as follows: Option Employer Employee Application Contribution Rates (from 1 September 2011) 1st year SPR 2nd year SPR 1. Graduated rate Graduated rate Mandatory once employee obtains SPR Please click here for the Graduated Employer and Employee (G/G) Contribution Rates Please click here for the Graduated Employer and Employee (G/G) Contribution Rates 2. Full rate Graduated rate Upon joint application Please click here for the Full Employer and Graduated Employee (F/G) Contribution Rates Please click here for the Full Employer and Graduated Employee (F/G) Contribution Rates 3. Full rate Full rate Upon joint application Please click here for the full Employer and Employee (F/F) Contribution Rates (Also applicable for SPR in the 3rd year and onwards of obtaining SPR status) Option (1) applies once your employee obtains his SPR status. The day he obtains the SPR status refers to the date indicated on the entry permit (Form 5/5A) that is issued by the Immigration and Checkpoints Authority of Singapore. For options (2) and (3), the employer and employee must jointly apply to the Board using the prescribed form CNR/PR/94A. Once the application is approved, it is irrevocable. These rates will cease to apply upon a change of employment within the first two years i.e. the rates will go back to the graduated rates.
MODES OF SUBMITTING CONTRIBUTION DETAILS
You may wish to submit your CPF contribution details electronically via the CPF website. For added convenience, the payment is deducted electronically when you submit a file.

a.	CPF e-Submission
	The benefits of e-submission are as follows:
		Save you time and the hassle of paperwork
		Allow you to e-submit anytime, anywhere even when you are overseas
		Allow you to track your submission status online
		No more worries about lost cheque with e-payment
		Transmit data via encrypted channel to ensure maximum security
		Give you better control as the login access is restricted to only authorised staff

	What are the modes for e-submission?
	Mode of e-Submission For Whom How it Works  CPF Auto-eXcel Plus Employers without a payroll system. Submit CPF contribution details via the CPF website. Auto-computation of CPF contribution amounts is provided. You may pay via GIRO / eNETS. File Transfer Protocol (FTP) using payroll system (via CPF Auto-eXcel Plus Employers with a compatible payroll system. Export the CPF contribution details from your existing payroll system into an electronic file, and upload the file via the CPF website. You may pay via GIRO / eNETS. Please check with your payroll vendor for details. AXS Employers with 10 or fewer employees. Submit CPF contribution details via AXS Stations*. No PC or internet connection is necessary. You may pay via GIRO / D-Pay (ATM cards) / Diners Club card. *There are over 700 AXS stations islandwide. Provident and Tax (PAT) Employers with or without a payroll system and want to submit CPF and IRAS returns using one system. If your current payroll software is compatible with CrimsonLogic's PAT, you can upload the data from your payroll system to PAT for submissions to CPF and IRAS. If you do not have a payroll system, PAT also provides the option to prepare and submit CPF contributions via the PAT website.  Please note that fees are payable to CrimsonLogic for the use of this service. For more information, please visit CrimsonLogic's PAT website.
Contact Us
For enquiries on e-submission:
Electronic Submission Section
Tel : 6220 2340 Email : employer-esubmission@cpf.gov.sg Fax : 6229 3499   b.  Submission Using Hardcopy Payment Advice     Please complete and return the following forms if you are submitting contribution details in hardcopy:     Payment Advice (Form CPF 91), giving details of the CPF contributions payable. If the employer has more than 5 employees, complete the details on Form CPF 91A New Employee Contribution Form (Form CPF 92), if you are paying CPF contributions for the first time for your employee(s), or if the name of your employee(s) does not appear on the CPF Payment Advice.     The Ordinary and Additional Wage details should be completed for all the CPF payment forms (Forms CPF 91, CPF91A and CPF 92). The Record of Payment (Form CPF 90) will be sent to you once the contribution details have been received and your payment processed. Your Payment Advice for the following month’s submission will be enclosed with the Record of Payment. You are advised to check your Record of Payment and inform the Board immediately of any inaccuracy in your payment record. The Record of Payment should be kept for future reference. If you have misplaced the Record of Payment and request a reprint, a service charge will be levied. Since 2005, employers with 11 or more employees have to pay a Processing Fee (PF) of $7 per employee per month, if they submit CPF contribution details using hardcopy Payment Advices. The same PF will be extended to employers with 4 to 10 employees in time to come. Subsequently, employers with 3 or fewer employees may also need to pay the processing fee if they are submitting their CPF contribution details via the hardcopy Payment Advice.

CPF contribution details must be submitted together with CPF payments. Employers can make payments by either one of the modes listed below:

Additional Medisave Contribution Scheme (AMCS)

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. 

Voluntary CPF Contributions (VC)

Making VC as an Employer

Employers can choose to make Voluntary Contributions (VC) to their employees’ CPF accounts. To make VC, 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 VC for your employees. Once your application is approved, you will receive a CSN for VC.

Making VC as a CPF Member 

Singaporeans and Singapore Permanent Residents can make VC either to:

No	Types of VC	Applicable limit(s)	Tax deductions
1.	All 3 CPF Accounts (For the prevailing allocation rates to each Accounts, please click here.)	CPF Annual Limit	Non-tax deductible for both payer and recipient
2.	Medisave Account only	Medisave Contribution Ceiling (MCC) or the CPF Annual Limit, whichever is lower.	Tax deductible for recipient only

When making VC, please note that backdating of VC is not allowed and the VC made will be treated as the current month’s contribution.

In order for the year’s CPF Annual Limit to be applied to the contributions, CPF Board must receive the VC by the last working day of the year. For example, cheques issued for VC for 2011 should reach the Board by 30 December 2011. Any VC paid in excess of the approved limit will be refunded without interest.

VC payments can be made using the following methods:

Payment Mode	Things to Note
GIRO (only for monthly VC into 3 CPF Accounts)	You can make monthly VC into your 3 CPF Accounts by completing a GIRO form. Upon GIRO approval, login to My Requests or complete the Standing Instruction Form and indicate the VC amount you wish to contribution monthly.
e-Cashier at CPF website	Payment can be made via eNETS Debit or Credit. For eNETS Debit payment service, the participating banks are DBS/POSB, UOB, Citibank and OCBC. Payment by eNETS is subject to the daily withdrawal limit set by your bank. Please click here to access the e-Cashier.
AXS Station	Payment can be made with an ATM Card (via D-Pay or NETS) or Diners Club Credit Card. Payment by ATM Card is subject to the daily withdrawal limit set by your banks.
iNETS Kiosk	Payment can be made via NETS, CashCard or FlashPay Card. Payment by NETS is subject to the daily withdrawal limit set by your bank.
Cheque	Cheques should be crossed and made payable to the “CPF Board”. The cheque should be submitted with FORM VC/1 – Voluntary Contribution for CPF Member. Cheques may be mailed to CPF Board or dropped at any CPF Service Centre. Please also remember to: (i) date and sign the cheque correctly; (ii) ensure that the words and figures tally; and (iii) counter sign against any amendment/alteration.

Those who want to save more for their retirement can contribute to the Supplementary Retirement Scheme (SRS). For more information on SRS, please click here.

The Ordinary Wage (OW) Ceiling sets the maximum amount of Ordinary Wages on which CPF contributions are payable per month.

From 1 September 2011, the OW Ceiling is revised from $4,500 to $5,000 per month.

The Additional Wage (AW) Ceiling sets the maximum amount of Additional Wages on which CPF contributions are payable per year. An employee’s AW Ceiling is computed on a per employer basis.

With the increase in the OW Ceiling from $4,500 to $5,000 from 1 September 2011, the AW Ceiling for 2011 and 2012 are revised as follows:

No	Scenarios	Additional Wage Ceiling
1.	Employee whose last day of employment is before 1 Sep 2011	$76,5001 – Total Ordinary Wages subject to CPF for 2011
2.	Employee whose last day of employment falls within the period from 1 Sep to 31 Dec 2011; OR Employee who is still in employment on 31 Dec 2011	$79,3332 – Total Ordinary Wages subject to CPF for 2011
3.	Employee in employment from 1 Jan 2012	$85,0003 – Total Ordinary Wages subject to CPF for 2012

¹ Equivalent to 17 months x $4,500
² Equivalent to (8/12 x 17 months x $4,500) + (4/12 x 17 months x $5,000)
³ Equivalent to 17 months x $5,000

For more information, please refer to Annex G, “Calculating Additional Wage (AW) Ceiling”.

Click here to use the AW Ceiling Calculator.

Mandatory contributions (MC) are compulsory contributions required under the CPF Act. These include CPF contributions on the Ordinary and Additional Wages for employees, and Medisave contributions by self-employed persons.

The maximum amount of voluntary contributions that can be made for the calendar year is as follows:

Maximum amount of VC = $30,600 – MC

The prescribed amounts will be automatically deducted from the wages of Eurasian employees. If employees wish to contribute different amounts or opt out, they have to get the relevant forms from the Eurasian Association (EA) and submit them to their employers for endorsement before returning them to the EA.

SHARE Programme Donations

CPF Board collects donations for SHARE on behalf of the Community Chest, a division of National Council of Social Service. The contribution will support critical social service programmes that help children with special needs and youths-at-risk, people with disabilities, frail and lonely elderly and families facing difficulties. Donations by the employees are voluntary and deducted from their wages.

Refund of excess payment

Employers who want to apply for a refund of excess payment of SDL, MBMF, SINDA, CDAC, ECF, and SHARE donations should approach the agencies concerned.

Government-Paid Maternity Leave (GML)

The Government-Paid Maternity Leave (GML) Scheme was introduced in 2004. Enhancement to the scheme was announced on 17 August 2008 and came into effect legally on 31 October 2008. Under the enhanced GML scheme, employers may claim reimbursement for up to 16 weeks of paid maternity leave taken by eligible female employees. The reimbursement amount is capped at $10,000 (including employer’s CPF contribution) per 4 weeks of maternity leave taken.

Benefits under Enhanced GML Scheme

Maternity leave has been extended from the 12 weeks to 16 weeks with effect from 31 October 2008 for all births as long as the working female employees meets all eligibility criteria as stipulated in the Children Development Co-savings Act (CDCA).

For the first 2 confinements, the first 8 weeks of maternity leave will continue to be paid by the employer. The last 8 weeks will be paid by the Government. For the third and subsequent confinements, the full 16 weeks will be paid by the Government. The amount of reimbursement is capped at $10,000 per 4 weeks i.e. $20,000 each for the first 2 confinements and $40,000 each for the third and subsequent confinements.

The last 8 weeks of maternity leave (9th to 16th week) can be taken flexibly over a period of 12 months from the date of child’s birth if there is mutual agreement between the employer and employee.

For employers to claim Government reimbursement for salaries paid during the maternity leave under the enhanced GML scheme, the female employees must meet the following criteria:

Government-Paid Childcare Leave (GPCL)

The Government-Paid Childcare Leave (GPCL) Scheme was announced on 17 August 2008 and came into effect legally on 31 October 2008. The GPCL Scheme is part of the overall package of measures to support parenthood and make workplaces more family-oriented.

Under the GPCL Scheme, each working parent of a child (which includes adopted and stepchildren) is entitled to 6 days of statutory paid childcare leave per year if he/she fulfills the following conditions:

a. The child is below 7 years of age;

b. The child is a Singapore citizen;

c. The child’s parents are lawfully married; and

d. The parent has worked for the employer for a continuous duration of at
    least 3 months before consuming the childcare leave.

Self-employed parents will also be eligible for GPCL if they meet the conditions (a) to (c) above and the parent has been engaged in his/ her trade, business, profession or vocation for at least 3 months prior to taking the childcare leave and has lost any income during the period of childcare leave.

The first 3 days of the childcare leave will be employer-paid and the last 3 days will be paid by the Government. Regardless of the number of children, the total childcare leave for each parent is capped at 6 days per year. Parents have full flexibility to use this leave to spend time with the child as it is not restricted to any condition such as a pre-existing illness of the child.

The amount of reimbursement claimable from the Government is capped at $1,500 per calendar year or $500 per day (including employer’s CPF contribution) per employee. Generally, the reimbursement will be based on the gross rate of pay (including allowances and CPF contribution) drawn for that month where the government-paid childcare leave was taken.

More information on the scheme is available at www.profamilyleave.gov.sg

Applying for Government-Paid Childcare Leave (GPCL)

Employees have to submit a declaration of eligibility to their employers before they start their childcare leave. Employers should ensure that their employees qualify for the childcare leave before seeking reimbursement from the Government.

Before granting childcare leave for new hires, employers are strongly encouraged to check the number of childcare leave taken by the employee during the calendar year at www.profamilyleave.gov.sg.

Employers should pay the employees their salary during their childcare leave as per normal, before claiming reimbursement from the Government for the 4th to 6th day of the childcare leave. The Government will reimburse up to 3 days per calendar year for each eligible employee.

From 1 January 2009, employers and self-employed parents can submit their applications online at www.profamilyleave.gov.sg using SingPass.

Adoption Leave

The Adoption Leave refers to 4 weeks of flexible leave for adoptive mothers to care for their adopted newborn children aged 6 months and below. The Government will reimburse employers up to 4 weeks of salary, capped at $10,000 (including employer's CPF contributions), if they voluntarily grant leave to married, widowed or divorced female employees.

For employers to claim Government reimbursement for salaries paid during the adoption leave, the female employees must meet the following criteria:

For a local-born child, an adoptive mother may apply for Adoption Leave when the Court appoints the Director of Social Welfare as guardian in adoption. For a foreign-born child, an adoptive mother may apply for Adoption Leave when the child’s Dependant’s Pass is issued by MCYS. Parents of a foreign-born child would have to obtain Singapore citizenship for the child within 6 months of the adoption order being granted.

All adoptive mothers could consume their Adoption Leave flexibly or in a continuous block over a period of 6 months from the date of birth of the child.

Applying for Adoption Leave

Female employees are required to submit a declaration of eligibility to their employers at least a week before they start their adoption leave. Employers should check to ensure that their employees qualify for the benefit before seeking reimbursement from the Government.

Employers should pay the female employees the normal salary throughout their adoption leave and then claim reimbursement from the Government.

With effect from 1 January 2009, employers may download the application form at www.profamilyleave.gov.sg and submit the completed form to Central Provident Fund Board together with supporting documents.

Please note that the claim must be submitted within 3 months after the end of the Adoption Leave period. If the set of documents are incomplete (e.g. child has not become a Singapore citizen), you should still submit a claim within the timeframe and inform the Central Provident Fund Board (CPFB) of the current circumstances for the officers to follow up on your case accordingly.

The processing time for adoption leave claims is 6 weeks. Inaccurate information will result in a delay in processing. For claim with incomplete documents, it will be processed within 3 weeks after the full set of documents is furnished.

Enquiries on Collections & Recovery Services

For more information, please call,
the CPF Call Centre at 1800-227-1188 or email to:

Other useful contacts

Work Pass Division
Ministry of Manpower
18 Havelock Road
Singapore 059764
Tel: 6438 5122
Website: www.mom.gov.sg

Accounting and Corporate Regulatory Authority (ACRA)
10 Anson Road #05-01/ 15
International Plaza
Singapore 079903
Tel: 6248 6028
Website: www.acra.gov.sg

Singapore Workforce Development Agency (WDA)
1 Marina Boulevard #16-01
One Marina Boulevard
Singapore 018989
Tel: 6883 5885
Website: www.wda.gov.sg

Majlis Ugama Islam Singapura (MUIS)
Singapore Islamic Hub
273 Braddell Road
Singapore 579702
Tel: 6359 1199
Website: www.muis.gov.sg

Singapore Indian Development Association (SINDA)
1 Beatty Road
Singapore 209943
Tel: 6298 5911
Website: www.sinda.org.sg

Chinese Development Assistance Council (CDAC)
CDAC Building
65 Tanjong Katong Road
Singapore 436957
Tel: 6841 4889
Website: www.cdac.org.sg

The Eurasian Association, Singapore (EA)
Eurasian Community House
139 Ceylon Road
Singapore 429744
Tel: 6447 1578
Website: www.eurasians.org.sg

SHARE Programme
Community Chest
National Council of Social Services
Ulu Pandan Community Building
170 Ghim Moh Road
#01-02
Singapore 279621
Tel: 1800 210 2600
Website: www.comchest.sg