Scheduled maintenance: CPF digital services will not be available on 28 Apr 2024, from 12am to 6am.

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Making CPF contributions

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Corporate service buyers

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Updates on 20 Apr 2021

Added new section for home page under banner.

Definition

Who is an employee

Under the CPF Act, an employee is defined as:
  • A person who is employed in Singapore under a contract of service; or
  • A Singapore Citizen who is employed under a contract of service or other agreement entered into in Singapore as a master, seaman or apprentice in any vessel.
An employee can be employed on the following terms:
  • Full-time
  • Part-time
  • Temporary
  • Contract
An employee can be paid on the following basis:
  • Hourly
  • Daily
  • Monthly
  • Piece-rated
Quick tip

You’re required to pay CPF contributions for employees who are Singapore Citizens or Singapore Permanent Residents earning total wages of more than $50 per month.

Exemptions

Who is exempted from receiving CPF contributions

Students who fulfil exemption criteria

From certain schools, Madrasahs, private, or overseas tertiary education institutions. 

Find out more (PDF, 0.2MB)
Foreigners

Persons who are not Singapore Citizens or Singapore Permanent Residents.

 

Domestic employees

With employment not exceeding 14 hours in any week. Examples include cooks, maids and gardeners.

Employees of the United Nations (UN)

Employees of the UN or any agency or institution of the UN stationed in Singapore.

Visit UN website
Seamen who fulfil exemption criteria

Seamen who are Singapore Citizens employed in Swedish, Norwegian and Danish ships, and employed on specific terms and conditions.

Find out more
Employees who become Singapore Citizens or Singapore Permanent Residents

Please ensure your employees inform you when they become Singapore Citizens or Singapore Permanent Residents, as different CPF contribution rates are applicable.

 

View contribution rates
FAQs

Common questions

Are CPF contributions payable for interns undergoing an internship programme?
Are CPF contributions payable for my employee who is on overseas assignment?
Are CPF contributions payable for Operationally Ready National Servicemen (NSmen) during NS training?