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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/Employer/MyRequestEmployer">Online Application service</a> (only members with CPF Account Number can access to the online application), or complete the <a href="/Assets/employers/Documents/FORM_DMS_REQ01.pdf" target="_blank">Application Form: Adjustment of CPF payment</a> (PDF, 1.0MB) and mail it back to the Board or email to <a href="mailto:employer-accounts@cpf.gov.sg">employer-accounts@cpf.gov.sg</a>. The 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?<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>CPF contributions paid in error<br></td><td><ul><li>An employer overlooked an employee's age group or citizenship status and used wrong contribution rates<br></li><li>An employer paid CPF contributions for an employee who has left the company.</li></ul></td></tr></tbody></table><p>You can apply for a refund via our <a href="https://www.cpf.gov.sg/eSvc/Web/Employer/MyRequestEmployer">Online Application service</a>, or complete the <a href="/Assets/employers/Documents/FORM_40.pdf" target="_blank">Application Form: Refund of CPF Contributions Paid in Error</a> (PDF, 0.6MB) and mail it back to the Board. The 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 style="list-style-type:disc;"><li>The refund is subject to the availability of funds in the employee's CPF account.</li><li>Employers have to notify the employees affected by the refund.<br></li></ul><p>Find out the <a href="/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 to avoid unnecessary refund.<br></p>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/Employer/MyRequestEmployer">Online Application service</a> or complete the <a href="/Assets/employers/Documents/FORM_CAPVC.pdf" target="_blank">Application Form: Refund of Excess CPF Contributions Above the Additional Wage Ceiling and/or Voluntary Contribution Limit</a> (PDF, 0.8MB) and mail it to the Board. </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 Paid in Error Refund of CPF Contributions Paid in Error /Tools/online-demos/online-demos/employer-services/online-applications181MP4, 1.6MB
Refund of CPF Contributions Paid in Error (Ministry/Statutory Board)Refund of CPF Contributions Paid in Error (Ministry/Statutory Board)/Tools/online-demos/online-demos/employer-services/online-applications190MP4, 1.6MB
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="/Assets/employers/Documents/FORM_DMS_REQ01.pdf" target="_blank"><img alt="" src="/_layouts/15/IMAGES/icpdf.png">FORM_DMS_REQ01.pdf</a><a href="https://www.cpf.gov.sg/eSvc/Web/Schemes/AdjustmentOfCpfPayment/Home" target="_blank"><img alt="" src="/_layouts/15/IMAGES/ichtm.gif">KeyERN.asp</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>00PDF, 1.0MB
Refund of CPF Contributions Paid in Error<a href="/Assets/employers/Documents/FORM_40.pdf" target="_blank"><img alt="" src="/_layouts/15/IMAGES/icpdf.png">FORM_40.pdf</a><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 for Private sector employees. The e-Service may take you 8 minutes to complete.</p>00PDF, 0.6MB
Refund of Excess CPF Contributions Above the Additional Wage Ceiling and/or Voluntary Contribution Limit<a href="/Assets/employers/Documents/FORM_CAPVC.pdf" target="_blank"><img alt="" src="/_layouts/15/IMAGES/icpdf.png">FORM_CAPVC.pdf</a><a href="https://www.cpf.gov.sg/eSvc/Web/Services/RefundOfExcessContribution/Home" target="_blank"><img alt="" src="/_layouts/15/IMAGES/ichtm.gif">EncryptQueryString.asp</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>00PDF, 0.8MB
Refund of CPF Contributions Paid in Error (Ministry/Statutory Board)<a href="/Assets/employers/Documents/FORM_40G.pdf" target="_blank"><img alt="" src="/_layouts/15/IMAGES/icpdf.png">FORM_40G.pdf</a><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 for Public sector employees. The e-Service may take you 6 minutes to complete.<br></p>00PDF, 0.7MB

 

 

Adjustment and Refund of CPF ContributionsPaying CPF Contributions

 

 

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