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CPF Compliance and Enforcement of CPF ContributionsCPF Compliance and Enforcement of CPF Contributions<p>​Many employees rely on their CPF savings for their retirement, healthcare and housing needs. Hence, it is important that employers pay CPF contributions promptly and ​​correctly. CPF Board takes a serious view on employers who do not fulfil their CPF obligations to their employees.​</p>TrueTrueTrueForms;#

 

 

UnderstandWhat happens if employers pay CPF late or fail to pay CPF for their employees?<p> <img src="/Assets/employers/PublishingImages/CPFComplianceAndEnforcementofCPFContributions.png" alt="What happens when CPF is not paid promptly by employers" style="width:89%;" /> <br> </p>579579
UnderstandWhat are the penalties if employers do not comply with the CPF Act?<p> <img src="/Assets/employers/PublishingImages/CompositionOfOffences.png" alt="Penalties for non-compliance with CPF Act" style="width:89%;" /> <br> </p>578578
EvaluateHow does the CPF Board conduct enforcement inspections on employers? (Enforcement Inspections on Employers)<p>CPF Board conducts regular inspections on employers to ensure that they contribute CPF correctly for their employees.</p><ul><li>On-site visits to workplaces to interview employees, and inspection of wage records if necessary.</li><li>Audits of employees' wage records – this includes checking employees’ full salary details ​such as basic salary, overtime payments, allowances, bonus payments, commissions, etc.</li> </ul><p> <span lang="EN-SG">Employers who are found to have failed to pay or underpaid CPF contributions for their employees will be required to pay the arrears in full, including all late payment interest incurred and possibly a fine.</span>​​</p>619619
EvaluateWhat powers do the Board’s Inspectors have? (Power of the Board's Inspectors)<p>In the course of an inspection, the Board's inspector can, under the provision of CPF Act Section 5: </p><table class="MsoNormalTable" cellpadding="0" style="width:100%;"><tbody><tr><td width="5%" valign="top"><p>(a) <br></p></td><td width="95%"><p>Enter a workplace,</p></td></tr><tr><td valign="top"><p>(b)​</p></td><td><p>Interview current and past employees, </p></td></tr><tr><td valign="top"><p>(c​)</p></td><td><p>Require employers to produce all documents pertaining to the inspection, and answer any related questions</p></td></tr><tr><td valign="top"><p>​(d)</p></td><td><p>Take possession and make copies of the requested documents</p></td></tr></tbody></table> <br> <p>It is an offence under the CPF Act to obstruct the work of the Board's inspectors. Penalties for obstruction include fines of up to $10,000.<br></p>620620

 

 

 

 

Late Payment Interest CalculatorLate Payment Interest Calculator<a href="https://www.cpf.gov.sg/eSvc/Web/Miscellaneous/LatePaymentInterestCalculator/LatePaymentInterestCalculatorInput" target="_blank">cpin_input.asp</a>

 

 

 

 

 

 

Composition Offer For Employers (AXS)Composition Offer For Employers (AXS)/Tools/online-demos/online-demos/axs-stations/payment-services205MP4, 0.7MB

 

 

Guide on Employment Laws for EmployersGuide on Employment Laws for Employers<a href="/Assets/employers/Documents/Workright_English.pdf" target="_blank">Workright_English.pdf</a>English (1.41MB) <a href="/Assets/common/Documents/ResourceThumbnails/GuideonEmploymentLaw_eng.png"><img alt="" src="/_layouts/15/IMAGES/icpng.gif">GuideonEmploymentLaw_eng.png</a>
Guide on Employment Laws for EmployersGuide on Employment Laws for Employers<a href="/Assets/employers/Documents/Workright_Chinese.pdf" target="_blank">Workright_Chinese.pdf</a>Chinese (2.56MB)<a href="/Assets/common/Documents/ResourceThumbnails/GuideonEmploymentLaw_Chinese.png"><img alt="" src="/_layouts/15/IMAGES/icpng.gif">GuideonEmploymentLaw_Chinese.png</a>
Guide on Employment Laws for EmployersGuide on Employment Laws for Employers<a href="/Assets/employers/Documents/Workright_Malay.pdf" target="_blank">Workright_Malay.pdf</a>Malay (1.39MB)​ <a href="/Assets/common/Documents/ResourceThumbnails/GuideonEmploymentLaw_Malay.png"><img alt="" src="/_layouts/15/IMAGES/icpng.gif">GuideonEmploymentLaw_Malay.png</a>
Guide on Employment Laws for EmployersGuide on Employment Laws for Employers<a href="/Assets/employers/Documents/Workright_Tamil.pdf" target="_blank">Workright_Tamil.pdf</a>Tamil (3.80MB) <a href="/Assets/common/Documents/ResourceThumbnails/GuideonEmploymentLaw_tamil.png"><img alt="" src="/_layouts/15/IMAGES/icpng.gif">GuideonEmploymentLaw_tamil.png</a>
Pay CPF Correctly and Promptly! (Poster)(PDF, 3.0MB)Pay CPF Correctly and Promptly! (Poster)(PDF, 3.0MB)<a href="/Assets/employers/Documents/Brochures_and_Booklets/SubCourtsPoster.pdf" target="_blank"><img alt="" src="/_layouts/15/IMAGES/icpdf.png">SubCourtsPoster.pdf</a><a href="/Assets/common/Documents/ResourceThumbnails/PayCPFCorrectlyandPromptly_Eng.png"><img alt="" src="/_layouts/15/IMAGES/icpng.gif">PayCPFCorrectlyandPromptly_Eng.png</a>
Pay CPF Correctly and Promptly! (PDF, 4.9MB)Pay CPF Correctly and Promptly! (PDF, 4.9MB)<a href="/Assets/employers/Documents/Brochures_and_Booklets/Brochure_PayCPFCorrectlyandPromptly_English.pdf" target="_blank"><img alt="" src="/_layouts/15/IMAGES/icpdf.png">Brochure_PayCPFCorrectlyandPromptly_English.pdf</a>English <a href="/Assets/common/Documents/ResourceThumbnails/PayCPFCorrectlyandPromptly_Eng.png"><img alt="" src="/_layouts/15/IMAGES/icpng.gif">PayCPFCorrectlyandPromptly_Eng.png</a>
Pay CPF Correctly and Promptly! (PDF, 0.5MB)Pay CPF Correctly and Promptly! (PDF, 0.5MB)<a href="/Assets/employers/Documents/Brochures_and_Booklets/Brochure_PayCPFCorrectlyandPromptly_Chinese.pdf" target="_blank"><img alt="" src="/_layouts/15/IMAGES/icpdf.png">Brochure_PayCPFCorrectlyandPromptly_Chinese.pdf</a>Chinese <a href="/Assets/common/Documents/ResourceThumbnails/PayCPFCorrectlyandPromptly_Chinese.png"><img alt="" src="/_layouts/15/IMAGES/icpng.gif">PayCPFCorrectlyandPromptly_Chinese.png</a>

 

 

 

 

 

 

 

 

CPF Compliance and Enforcement of CPF ContributionsCompliance Matters

 

 

<p><span lang="EN-SG">Learn more on the </span><span lang="EN-SG"><a href="http://www.mom.gov.sg/employment-practices/employment-act/workright" target="_blank">WorkRight Initiative</a>​</span></p>

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