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Enforcement and penalty for non-compliant platform operators

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Responsibility

Responsibility of platform operators

If your platform workers approach you for clarification on platform earnings and CPF deductions, you should clarify and/or rectify any discrepancies without delay.

 

Platform workers who do not receive a satisfactory response from platform operators may lodge a report to CPF Board, and CPF Board will act on these reports regarding late, non-payment or underpayment of CPF contributions. 

 

For CPF contributions paid in error, you need to submit a request for adjustment or refund immediately, and no later than one year from the date of payment.

Enforcement

Enforcement action against non-compliance

Platform operators are required to make prompt and accurate CPF contributions for their platform workers. Failure to pay by the 14th of the following relevant month (or the next working day if the 14th falls on a weekend or public holiday) will result in enforcement action.

 

 

Channels to detect non-compliance

Detection system

The CPF Board’s detection system identifies platform operators who are late in paying CPF contributions.

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Reports lodged with CPF Board

Platform workers and whistleblowers can lodge reports to CPF Board about late payment, non-payment, or underpayment of CPF contributions. 

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Audit

CPF Board audits platform operators to check the accuracy of CPF contributions paid. 

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Inspection and enforcement action

Inspections by CPF Board

CPF Board can conduct inspections

As part of CPF Board’s investigation into non-compliance of CPF contributions, CPF Board will contact the platform operator and affected platform workers.

 

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Under Section 5 of the CPF Act, CPF Board’s inspectors can:

 

  1. Enter and search a workplace

  2. Interview current and former platform workers

  3. Require platform operators to produce all documents related to the inspection, and answer any related questions

  4. Take possession and make copies of requested documents.

 

Obstructing the work of CPF Board’s inspectors is an offence under the CPF Act. Penalties for obstruction include fines of up to $10,000.

Enforcement actions

If platform operators fail to comply, CPF Board will take enforcement actions and impose penalties.

If platform operators do not comply with the CPF Act on CPF contributions, CPF Board will require them to pay the outstanding contributions and late payment interest. CPF Board may also impose a composition amount. 

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If platform operators do not pay all outstanding CPF contributions, late payment interest, and the composition amount (if any) by the given deadline, the CPF Board will commence prosecution actions against the platform operators. Platform operators shall be liable on conviction to a court fine or to imprisonment or to both.

Penalties

Different form of penalties

Late payment interest

CPF Board charges late payment interest on CPF contributions in arrears at 1.5% per month, starting from the day after the due date, subject to a minimum amount of $5.

 

Details on interest due calculation >

https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPF_PO_Payment_Method_Guide.pdf false

To pay late payment interest, platform operators can use the same submission mode used for their monthly CPF contribution submissions.

See payment guide
Composition amount

CPF Board may impose a composition amount of up to $1,000 per offence, allowing platform operators to compound their CPF offences (settle the case out of court) only if they have paid all outstanding CPF contributions and late payment interest.

 

https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPF_PO_Payment_Method_Guide.pdf false

Platform operators can pay their composition amount via “Other Services” on CPF Website.

See payment guide Make payment
Court fine and/or imprisonment

If platform operators do not pay all outstanding CPF contributions, late payment interest, and composition amount by the given deadline, the CPF Board will commence prosecution actions. 

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Convicted platform operators may face fines of $1,000 to $5,000 and/or up to 6 months’ imprisonment for the first conviction, and fines of $2,000 to $10,000 and/or up to 12 months’ imprisonment for subsequent convictions.

The CPF Board will also seek a court order for the payment of outstanding CPF contributions and late payment interest.

FAQs

Common questions