Paying CPF for self-employed vendors

To access CAYE digital services, your organisation’s Corppass Administrator will need to add and assign CAYE digital service ID via the Corppass website.

Visit Corppass website

CSBs must apply for a CAYE CPF submission number (CAYE CSN) before they can make CAYE contributions to self-employed vendors.

The CPF submission number (CSN) your organisation uses for paying CPF contributions to employees cannot be used for this purpose.

Complete and mail the GIRO Direct Debit Authorisation (GIRO DDA) form for processing, at least 1 month prior to the desired payment date as the bank may take up to 21 working days to process the GIRO DDA application. If you are a Corporate Service Buyer who requires a GIRO DDA form to make CAYE contributions for your self-employed vendors, please write to us. After we receive your GIRO DDA form, we will contact you to select one of two available CAYE payment modes.

If you are an employer and would like to make CPF contributions for your employees,  you will need to make the contributions separately.

Not all service fees are subject to CAYE deductions. The following are excluded:

• Fees, remuneration or allowances payable to board directors
• Payment to self-employed vendors via factoring companies, which are considered to be business-to-business transactions
• Buy-and-claim purchases
• Payments to a partnership
• Payments to self-employed vendors providing their services as a collective
• Honoraria paid to academia/experts with no invoices
• Payments in foreign currency
• Payments through a service intermediary platform used by the CSBs to engage services from self-employed vendors
• Fees, remuneration or allowances paid to a Member of Parliament
• Payments to self-employed vendors from public-private partnership projects
• Reimbursement by the Government to a provider under a Government voucher programme
• Reimbursements made to self-employed vendors for expenses 
• Government grants
• Jobs subcontracted by CSBs

Electronic invoices from self-employed vendors participating in CAYE are identifiable with a CAYE indicator. Your system will identify such invoices automatically.

Hardcopy invoices

All payments will be subject to CAYE unless otherwise exempted. This includes transactions with hardcopy invoices. This is to encourage Contributors to take up e-invoicing. You need to manually identify whether a hardcopy invoice is eligible for CAYE contributions. For freelancers, the invoice should reflect the NRIC used to transact with you.