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Contribute-As-You-Earn (CAYE)Contribute-As-You-Earn (CAYE)TrueTrueOthers;#



Understand What is Contribute-As-You-Earn (CAYE)?<p>Under Contribute-As-You-Earn (CAYE), a MediSave contribution is required as and when a Self-Employed Person (SEP) earns a service fee. Every time a payment is made to the SEP, the Corporate Service Buyers (CSBs) or intermediaries making the payment will first deduct and credit a portion of the service fee to the SEP's MediSave Account, before paying the remainder of the service fee to the SEP.</p><p>CAYE does not change the amount of MediSave contributions SEP have to make based on their Net Trade Income (NTI). </p><p>The Government will take the lead to pilot CAYE from 1 January 2020. </p>15484
UnderstandAre all Government Procurement Entities (GPEs) required to participate in Contribute-As-You-Earn (CAYE)?<p>All Government Procurement Entities (GPEs), including all Ministries, Departments, Organs of State and Statutory Boards,  are required to participate and implement Contribute-As-You-Earn (CAYE) for payment of service fee to self-employed vendors dated on or after 1 January 2020. </p><p>The following five agencies will only participate in CAYE from 1 July 2020, after the implementation of the new integrated finance, human resource and payroll system:</p><ol><li>Health Promotion Board</li><li>Health Sciences Authority</li><li>National Library Board</li><li>Skillsfuture Singapore</li><li>Workforce Singapore</li></ol><p> Vendors@Gov will automatically identify vendors covered under CAYE when they log in through CorpPass or SingPass. These vendors will be notified of their participation in CAYE via prompts.</p>15585
UnderstandWhat are Government Procurement Entities (GPEs) required to do under Contribute-As-You-Earn (CAYE)?<p>Under Contribute-As-You-Earn (CAYE), Government Procurement Entities (GPEs) are required to deduct and transmit a portion of the service fee to the Self-Employed Person (SEP)’s MediSave Account, before paying the SEP the remainder of the service fee. This is done through either the bank or online submission modes.</p>15686
UnderstandWhich payments are under Contribute-As-You-Earn (CAYE)? <p>​All tax-liable payments to freelancers and sole proprietors are under Contribute-As-You-Earn (CAYE), except:</p><ol type="a"><li>Fee, remuneration or allowance payable to Board directors</li><li>Payment to Self-Employed Persons (SEPs) via factoring companies, since they are considered business-to-business transactions</li><li>Buy-and-claim purchases</li><li>Payments made to a partnership</li><li>Payments made to SEPs providing their services as a collective</li><li>Honoraria paid to academia/experts with no invoices</li><li>Payment made in foreign currency</li><li>Payment made through a service intermediary platform used by the Government Procurement Entity (GPE) to engage services from SEPs</li><li>Fee, remuneration or allowance paid to a Member of Parliament</li><li>Payments to SEPs from projects on public-private partnership, since they involve private sector buyers and are considered out of scope of the pilot phase</li><li>Reimbursement by the Government to a provider under a Government voucher programme</li><li>Government grants</li><li>Sub-contracted jobs from GPEs </li></ol><p>These requirements will be communicated to GPEs through legislation and implementation guides. </p><p> To facilitate the implementation of CAYE, Vendors@Gov will automatically identify vendors who have MediSave liabilities when they log in through CorpPass or SingPass. These vendors will be notified of their obligations via prompts. For invoices outside of Vendors@Gov, GPEs will need to identify SEPs covered under CAYE through: </p><ol type="i"><li>the NRIC used by the vendor to transact, or </li><li>the Unique Entity Number (UEN) issued by ACRA. GPEs can use the Enterprise Data Hub (EDH) to check whether the vendor’s business entity type is a sole-proprietorship or partnership.</li></ol>15787
UnderstandHow would Government Procurement Entities (GPEs) know how much Contribute-As-You-Earn (CAYE) contribution to deduct from the service fee?<p>The amount of MediSave contribution to be deducted from the service fee would depend on the Self-Employed Person (SEP)'s Contribute-As-You-Earn (CAYE) contribution rate. The SEP's CAYE contribution rate would be automatically computed by the CAYE system based on the SEP's age, estimated revenue and estimated expenses. </p><p>Under the Bank Mode, you only need to pay the entire service fee to the appointed bank (OCBC). OCBC would then check with CPF Board's CAYE system for the amount to be deducted and credited to the SEP's MediSave Account (MA). </p><p>Under the Online Submission Mode, you can key in the total service fee on CAYE Online Services. The amount to be deducted and credited to the SEP's MA would then be provided on CAYE Online Services. You can then proceed to pay the CPF contributions required through CAYE Online Services, and the service fee amount directly to the SEP.</p><p>For SEPs who want to view their payment records, they can log in to <a href="">My Self-Employed Home</a> using their SingPass, then select My CAYE – Contribute-As-You-Earn > View all. </p>15888
UnderstandWhat happens if the Self-Employed Person (SEP) has contributed up to the maximum mandatory contributions for the year?<p>​There will be no further Contribute-As-You-Earn (CAYE) deduction and the full service fee will be paid to the Self-Employed Person (SEP). </p>15989
UnderstandWhat if the Contribute-As-You-Earn contribution (CAYE) was paid in error (i.e. paid wrong amount, or paid to wrong Self-Employed-Person (SEP))? Government Procurement Entities (GPEs) can request a refund of the Contribute-As-You-Earn (CAYE) contribution from CPF Board within one year from the time the contribution was credited into the Self-Employed Person (SEP)’s MediSave Account. After receiving a refund of the CAYE contribution paid in error, the GPE will be required to re-submit the correct CAYE contribution via CAYE Online Services.16090
UnderstandIs there a need to amend the conditions of contract for contracts signed before the inception of Contribute-As-You-Earn (CAYE)?<p>​As Contribute-As-You-Earn (CAYE) is mandatory under the law, there is no need to amend the conditions of contract for contracts signed before the inception of CAYE. For new contracts signed moving forward, the Ministry of Manpower (MOM) and CPF Board will work with the Ministry of Finance (MOF) to inform new vendors of the CAYE requirements.</p>16191
UnderstandWhat are the payment modes available?<p>​Government Procurement Entities (GPEs) can make Contribute-As-You-Earn (CAYE) contributions via two payment modes:</p><table width="100%" class="ms-rteTable-default" cellspacing="0" style="height:188px;"><tbody><tr><td class="ms-rteTable-default" style="width:50%;">​<span style="line-height:106%;font-family:"calibri",sans-serif;font-size:11pt;">Bank Mode</span></td><td class="ms-rteTable-default" style="width:50%;"> <ul><li>GPEs will pay the full service fee payment to CPF Board's appointed bank (OCBC) via GIRO Direct Debit Authorisation (DDA). </li><li> OCBC will compute and pay the net service fee to the Self-Employed Person (SEP)'s bank account, and credit the required CAYE contribution to the SEP's MediSave Account.  </li></ul></td></tr><tr><td class="ms-rteTable-default">​<span style="line-height:106%;font-family:"calibri",sans-serif;font-size:11pt;">Online Submission Mode (eNets or GIRO DDA) </span></td><td class="ms-rteTable-default"><ul><li>GPEs will log into CAYE Online Services using their CorpPass and key in the service fee to be paid to the SEP.</li><li>CAYE Online Services will indicate the CAYE contribution required for each SEP.</li><li>GPEs will only pay the CAYE contribution to SEP's MediSave Account via DDA or eNETs.</li><li>GPEs will pay the net service fee to SEPs separately.</li></ul></td></tr></tbody></table><p> </p>16292
EvaluateAre there any changes required to the Government Procurement Entity (GPE)’s payment system/process to reconcile the payments made via Contribute-As-You-Earn (CAYE)?<p>You may consider changing your payment system and/or process to reconcile payments made via Contribute-As-You-Earn (CAYE) if necessary. </p><p> If you are using the Bank Mode, you will receive a return file from OCBC within 3 working days from the submission of their bank file. The return file can be used to reconcile payment made to the Self-Employed Persons (SEPs). </p><p>If you are using the Online Submission Mode (DDA mode), you may download the CAYE payment file via CAYE Online Services to reconcile the payment made to the SEPs. </p>16393
ApplyAre Government Procurement Entities (GPEs) required to register for a Contribute-As-You-Earn (CAYE) CPF Submission Number (CSN) even though they have an existing CSN for making CPF contributions for their employees?<p>Yes, you are required to register for a Contribute-As-You-Earn CPF Submission Number (CAYE CSN) for CAYE transactions as the existing CSN that Government Procurement Entities (GPEs) have is only for the purpose of making CPF contributions to your employees. </p><p>A CAYE CSN will enable Self-Employed Persons (SEPs) to identify GPEs who made CAYE contributions on their behalf. The CSN for employee transactions cannot be used for CAYE transactions, and vice versa.</p><p>CPF Board has reached out to GPEs to register for a CAYE CSN prior to CAYE implementation. GPEs who have not applied for a CAYE CSN may do so via <a href="" target="_blank">CAYE Online Services</a>.</p> <p>For detailed steps on how to apply for a CAYE CSN, you may refer to the <a href="/Assets/members/Documents/StepByStepGuideToCAYEOnlineServices.pdf" target="_blank">Step-by-Step Guide to CAYE Online Services</a>.</p>16494











How to register for Contribute-As-You-Earn (CAYE)How to register for Contribute-As-You-Earn (CAYE)/Tools/online-demos/online-demos/business-partners/online-applications762MP4, 1.9MB
How to Update Company Information for Contribute-As-You-Earn (CAYE)How to Update Company Information for Contribute-As-You-Earn (CAYE)/Tools/online-demos/online-demos/business-partners/online-applications764MP4, 1.2MB
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How to View Transaction History for Contribute-As-You-Earn (CAYE)How to View Transaction History for Contribute-As-You-Earn (CAYE)/Tools/online-demos/online-demos/business-partners/online-applications765MP4, 1.2MB
How to Request Refund for Contribute-As-You-Earn (CAYE)How to Request Refund for Contribute-As-You-Earn (CAYE)/Tools/online-demos/online-demos/business-partners/online-applications763MP4, 3.5MB





CAYE Implementation Guide for CompaniesCAYE Implementation Guide for Companies<a href="/Assets/members/Documents/CAYEImplementationGuideForCompanies.pdf" target="_blank"><img alt="" src="/_layouts/15/IMAGES/icpdf.png">CAYEImplementationGuideForCompanies.pdf</a><p>​Learn what Companies need to know about CAYE from this simple guide.</p><p>(PDF, 2.9MB)</p><a href="/Assets/common/Documents/ResourceThumbnails/ImplementationGuide_Thumbnail.jpg"><img alt="" src="/_layouts/15/IMAGES/icjpg.gif">ImplementationGuide_Thumbnail.jpg</a>
Step-by-Step Guide to Apply for Digital Service IDStep-by-Step Guide to Apply for Digital Service ID<a href="/Assets/members/Documents/GuideForDigitalServiceIDApplication.pdf" target="_blank"><img alt="" src="/_layouts/15/IMAGES/icpdf.png">GuideForDigitalServiceIDApplication.pdf</a><p>A detailed step-by-step guide to apply for CAYE Digital Service ID through CorpPass.</p><p>(PDF, 1.2MB)</p><a href="/Assets/common/Documents/ResourceThumbnails/CAYEDigitalServices_Thumbnail.jpg" target="_blank"><img alt="" src="/_layouts/15/IMAGES/icjpg.gif">CAYEDigitalServices_Thumbnail.jpg</a>
Step-by-Step Guide to CAYE Online ServicesStep-by-Step Guide to CAYE Online Services<a href="/Assets/members/Documents/StepByStepGuideToCAYEOnlineServices.pdf" target="_blank"><img alt="" src="/_layouts/15/IMAGES/icpdf.png">StepByStepGuideToCAYEOnlineServices.pdf</a><p>A detailed step-by-step guide to CAYE Online Services.</p><p>(PDF, 2.7MB)</p><a href="/Assets/common/Documents/ResourceThumbnails/CAYEOnlineServices_Thumbnail.jpg" target="_blank"><img alt="" src="/_layouts/15/IMAGES/icjpg.gif">CAYEOnlineServices_Thumbnail.jpg</a>
EDH Portal Guide by GovTechEDH Portal Guide by GovTech<a href="/Assets/members/Documents/EDHAnalyticsWorkshop.pdf" target="_blank"><img alt="" src="/_layouts/15/IMAGES/icpdf.png">EDHAnalyticsWorkshop.pdf</a><p>A detailed guide to EDH Portal by GovTech.</p><p>(PDF, 5.0MB)</p><a href="/Assets/common/Documents/ResourceThumbnails/EDHPortal_Thumbnail.jpg" target="_blank"><img alt="" src="/_layouts/15/IMAGES/icjpg.gif">EDHPortal_Thumbnail.jpg</a>
Input List Guide by GovTechInput List Guide by GovTech<a href="/Assets/members/Documents/InputListGuide.pdf" target="_blank"><img alt="" src="/_layouts/15/IMAGES/icpdf.png">InputListGuide.pdf</a><p>A detailed guide to input entity details on the EDH Portal by GovTech</p><p>(PDF, 1.0MB)</p><a href="/Assets/common/Documents/ResourceThumbnails/InputList_Thumbnail.jpg" target="_blank"><img alt="" src="/_layouts/15/IMAGES/icjpg.gif">InputList_Thumbnail.jpg</a>





Apply for GIRO for Contribute-As-You-Earn (CAYE) Contributions<a href="/Assets/members/Documents/Form_DDA_CYE.pdf" target="_blank"><img alt="" src="/_layouts/15/IMAGES/icpdf.png">Form_DDA_CYE.pdf</a>This form allows your Company to apply for GIRO arrangement which allows for deductions from your Company’s bank account.00PDF, 0.6MB



Contribute-As-You-Earn (CAYE)



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