Employer obligations

Under the CPF Act, an employer is defined as:

• Any person, company, association, or body of persons, whether or not incorporated, by whom an employee is employed;

• The owners of any vessel on which an employee is employed; or

• Any manager, agent, or person responsible for the payment of wages to an employee, on behalf of an employer.

As an employer, you’re required to pay CPF contributions for your employees who are Singapore Citizens or Singapore Permanent Residents and who are earning total wages of more than $50 per month.

You need to pay total CPF contributions (comprising of the employer and employee’s shares) to the CPF Board. You’re entitled to recover the employee’s share of CPF contributions when paying your employee’s wages for the month.

Note: If your employee earns above $50 but not more than $500 per month, there is no employee’s share of CPF contributions. You will still need to pay the employer's share of CPF contributions.