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Adjustment and Refund of CPF ContributionsAdjustment and Refund of CPF ContributionsTrueTrueTrueOthers;#

 

 

UnderstandWhen can I apply for an adjustment of CPF contributions paid?<p>If you have found an error in the CPF contributions paid, you can apply for an adjustment within one year from the date of payment. </p><p>The errors may be due to:</p><table width="100%" class="ms-rteTable-default" cellspacing="0"><tbody><tr bgcolor="#d2d2d2"><td class="ms-rteTable-default" style="width:30%;"><p> <strong>Adjustment types</strong></p></td><td class="ms-rteTable-default" style="width:70%;"><p><strong> Example</strong></p></td></tr><tr><td class="ms-rteTable-default" style="width:30%;"><p>Wrong payment type</p></td><td class="ms-rteTable-default" style="width:70%;"><p>An employer intended to pay CPF contributions for his employee, but accidentally indicated the payment amount under Foreign Worker Levy instead. </p></td></tr><tr><td class="ms-rteTable-default" style="width:30%;"><p>Wrong contribution month / year paid for</p></td><td class="ms-rteTable-default" style="width:70%;"><p>An employer intended to pay CPF contributions for January 2015, but accidentally indicated the 'month / year paid for' as February 2015.</p></td></tr><tr><td class="ms-rteTable-default" style="width:30%;"><p>Wrong CPF Submission Number (CSN)</p></td><td class="ms-rteTable-default" style="width:70%;"><p>An employer intended to pay CPF contributions for employees of XYZ Company (CSN 234567891A-PTE-01) but accidentally indicated another company e.g. ABC Company (CSN 123456789D-PTE-01). </p></td></tr><tr><td class="ms-rteTable-default" style="width:30%;"><p>CPF payment made to wrong employee's account</p></td><td class="ms-rteTable-default" style="width:70%;"><p>An employer intended to pay CPF contributions for employee, Tan Ah Er (S1234567B), but accidentally indicated the employee as Tan Ah Yi (S0123456A). </p></td></tr></tbody></table><p>  </p>598598
UnderstandHow do I apply for an adjustment of CPF contributions paid?<p>You can apply for an adjustment via our <a href="https://www.cpf.gov.sg/eSvc/Web/Schemes/AdjustmentOfCpfPayment/Home">Online Application service</a> if you have a CPF Account Number and CPF Submission Number (CSN). This application must be submitted to the Board within one year from the date of payment of CPF contributions.</p><p>Please note that:<br></p><ul><li>The form cannot be used for refund applications or to make good any underpayment of CPF contributions.</li><li>The adjustment is subject to the availability of funds in the employee's CPF accounts.</li><li>Employers have to notify the employees affected by the adjustment.<br></li></ul>599599
UnderstandHow do I apply for a refund of CPF contributions paid in error/on conditional wages repayable?<table class="cpf-table cpf-form-table " style="width:100%;"><thead style="text-align:left;"><tr><th width="45%">Refund Type<br></th><th width="55%">Example</th></tr></thead><tbody><tr><td style="vertical-align:top;"><p>CPF contributions paid in error<br><br></p><p>Note: The refund application must be submitted to the Board within one year from <strong> the date of payment of CPF contributions.</strong></p></td><td><ul><li>An employer overlooked an employee's age group or citizenship status and used wrong contribution rates<br><br></li><li>An employer paid CPF contributions for an employee who has left the company.<br><br></li><p>Find out the <a href="https://www.cpf.gov.sg/Assets/employers/Documents/Common_Mistakes_Made_by_Employers.pdf" target="_blank">list of common situations</a> (PDF, 0.2MB) where CPF contributions are paid wrongly.</p></ul></td></tr><tr><td style="vertical-align:top;"><p>CPF contributions paid on conditional wages repayable<br><br></p><p>Note: The refund application must be submitted to the Board within one year from the <strong>date wages are repayable to the employer</strong> on or after 1st January 2020.<br></p></td><td><ul><li>An employer paid CPF contributions on a conditional wage which employee has to repay as he did not fulfil certain conditions tied to the payment.<br><br></li><li>An employer paid CPF contributions on paid annual leave which were later converted to no pay leave due to employee’s resignation/termination or extended no pay leave period.</li></ul></td></tr></tbody></table><p>You can apply for a refund using the Refund of CPF Contributions Paid (RFM/Form 40) via our <a href="https://www.cpf.gov.sg/eSvc/Web/Services/RefundOfCpfContributionsPaid/LandingPage">Online Application service</a>.</p><p>Please note that:<br></p><ul style="list-style-type:disc;"><li>You have to notify and obtain employee’s consent to the refund.</li><li>The total refund amount (i.e. both employer and employee’s share) will be refunded to you. You are responsible to refund the employee’s share of CPF contributions (where applicable) to your employee.</li><li>The refund is subject to the availability of funds in the employee’s CPF accounts. </li><li>In the event where wages are declared incorrectly, resulting in excess refund of CPF contributions, you will have to make good the shortfall in contributions and the corresponding late payment interest<br></li></ul> You may view the <a href="/Assets/employers/Documents/Online_Demo/Form40.mp4"> </a><a href="/Assets/employers/Documents/Online_Demo/Form40.mp4"> Online Demo</a> to guide you in submitting the online application form. 601601
UnderstandHow do I apply for a refund of CPF contributions paid in excess of the Additional Wage (AW) Ceiling and/or Voluntary Contribution (VC) Limit?<table class="cpf-table cpf-form-table " style="width:100%;"><thead><tr><th width="45%">Refund Type </th><th width="55%">Example </th></tr></thead><tbody><tr><td>CPF contributions are paid in excess of the Additional Wage (AW) Ceiling and/or Voluntary Contribution (VC) Limit<br></td><td><ul><li>An employer paid CPF contributions on an employee's AW above the AW Ceiling.</li><li>An employer paid total CPF contributions for an employee above the VC Limit for the year.</li> <br> <p>Learn more <a href="/Assets/employers/Documents/ExamplesonAdditionalWageCeilingComputation.pdf" target="_blank">Examples on the Computation of AW Ceiling</a> (PDF, 0.6MB).</p></ul></td></tr></tbody></table><p>You can apply for a refund via our <a href="https://www.cpf.gov.sg/eSvc/Web/Services/RefundOfExcessContribution/Home">Online Application service</a>.</p><p>Please note that:</p><ul style="list-style-type:disc;"><li><p>The refund is subject to the availability of funds in the employee's CPF accounts.</p></li><li><p>Employers have to notify the employees affected by the refund.</p></li><li><p>If you wish to submit any supporting documents for your refund application, please attach them in the online form before submitting.<br></p></li></ul>682681
UnderstandWhat are the common mistakes which lead to subsequent adjustments or refunds of my CPF contribution payments? ​You may refer to this <a href="/Assets/employers/Documents/Common_Mistakes.pdf" target="_blank">list of common mistakes</a> (PDF, 0.3MB) and the precautions you can take when paying CPF contributions for your employees.866685

 

 

 

 

 

 

 

 

 

 

Application for Adjustment of CPF Payment Application for Adjustment of CPF Payment /Tools/online-demos/online-demos/employer-services/online-applications198MP4, 2.1MB
Refund of CPF Contributions PaidRefund of CPF Contributions Paid/Tools/online-demos/online-demos/employer-services/online-applications181MP4, 2.9MB
Refund of CPF Contributions Paid (Ministry/Statutory Board)Refund of CPF Contributions Paid (Ministry/Statutory Board)/Tools/online-demos/online-demos/employer-services/online-applications190MP4, 2.8MB
Refund of Excess Contributions above the Additional Wage Ceiling and Voluntary Contribution Limit Refund of Excess Contributions above the Additional Wage Ceiling and Voluntary Contribution Limit /Tools/online-demos/online-demos/employer-services/online-applications182MP4, 1.9MB

 

 

Guide on the AW Ceiling (PDF, 0.6MB)Guide on the AW Ceiling (PDF, 0.6MB)<a href="/Assets/employers/Documents/Brochures_and_Booklets/Brochure_Guide_on_the_AW_Ceiling.pdf"><img alt="" src="/_layouts/15/IMAGES/icpdf.png">Brochure_Guide_on_the_AW_Ceiling.pdf</a><a href="/Assets/common/Documents/ResourceThumbnails/Guide-on-the-AW-Ceiling-thumbnail.png"><img alt="" src="/_layouts/15/IMAGES/icpng.gif">Guide-on-the-AW-Ceiling-thumbnail.png</a>

 

 

 

 

 

 

Adjustment of CPF Payment<a href="https://www.cpf.gov.sg/eSvc/Web/Schemes/AdjustmentOfCpfPayment/Home" target="_blank"><img alt="" src="/_layouts/15/IMAGES/icgen.gif">Home</a><p>FORM DMS/REQ01</p><p>This form allows employers to submit request to amend errors made within the last 12 months of their CPF submission. The e-Service may take 10 minutes to complete.</p>00
Refund of CPF Contributions Paid <a href="https://www.cpf.gov.sg/eSvc/Web/Services/RefundOfCpfContributionsPaid/LandingPage"><img alt="" src="/_layouts/15/IMAGES/icgen.gif">Apply Online</a><p>RFM/FORM 40</p><p>This form allows you to apply for refund of CPF contributions paid in error/on conditional wages repayable for Private sector employees. The e-Service may take you 5 minutes to complete.</p>00
Refund of Excess CPF Contributions Above the Additional Wage Ceiling and/or Voluntary Contribution Limit<a href="https://www.cpf.gov.sg/eSvc/Web/Services/RefundOfExcessContribution/Home" target="_blank"><img alt="" src="/_layouts/15/IMAGES/icgen.gif">Home</a><p>RFM/FORM CAPVC</p><p>This form allows you to apply for refund of excess CPF contributions above the Additional Wage Ceiling and/or Voluntary Contribution Limit. The e-Service may take you 10 minutes to complete.</p>00
Refund of CPF Contributions Paid (Ministry/Statutory Board)<a href="https://www.cpf.gov.sg/eSvc/Web/Services/RefundOfCpfContributionsPaidInError/RefundOfCpfContributionsPaid"><img alt="" src="/_layouts/15/IMAGES/icgen.gif">Apply Online</a><p>RFM/FORM 40G</p><p>This form allows you to apply for refund of CPF contributions paid in error/on conditional wages repayable for Public sector employees. The e-Service may take you 8 minutes to complete.<br></p>00

 

 

Adjustment and Refund of CPF ContributionsPaying CPF Contributions

 

 

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