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| CPF is payable once an employee obtains the Singapore Permanent Resident (SPR) status. From 1 October 2002, SPR employees and their employers can jointly apply to CPF Board for approval to contribute at full employer CPF rate and graduated employee CPF rate during the employee's first two years of obtaining the SPR status. |
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| A summary of the options available is in the table below: |
| Option |
Employer |
Employee |
Contribution Rates |
| 1 |
Graduated rate* |
Graduated rate* |
CLICK HERE |
| 2 |
Full rate |
Full rate |
CLICK HERE |
| 3 |
Full rate |
Graduated rate* |
CLICK HERE | |
| * During the employee's first two years of obtaining the SPR status. |
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| Option (1) is applicable once an employee obtains his SPR status. Currently, employers and employees may also choose option (2) to contribute at full instead of graduated rates. For those who are choosing option (3), the employee's CPF rate will be the graduated SPR rates for the first two years. The full CPF Contribution rates will apply from the third year onwards. |
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| For employers and SPR employees who choose option (2) or (3), the rates will cease to apply upon a change of employment within the first two years, i.e. the rates will go back to being the mandatory graduated rates. |
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| Both employers and SPRs must apply for Option 2 & 3, click here for the application form (CNR/PR/94A). |
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If you have further enquiries on CPF contribution rates, please call 1800-227 1188 or e-mail to Employer@cpf.gov.sg. |
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| CPF Contribution Rates for SPRs from 1 January 2005 to 31 December 2005 |
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| CPF Contribution Rates for SPRs from 1 January 2004 to 31 December 2004 |
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| CPF Contribution Rates for SPRs from 1 October 2003 to 31 December 2003 |
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| CPF Contribution Rates for SPRs from 1 October 2002 to 30 September 2003 |
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