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CPF Contribution for EmployeesCPF Contribution for Employees<p>Your employer is required to pay your CPF contributions every month if you earn more than $50 per month. He/she is entitled to recover the employee’s share from your wages if you earn more than $500 per month.</p><p>CPF contributions are payable for Singapore Citizens (SC) and Singapore Permanent Residents (SPR) who are:</p><ul><li><p>working in Singapore under a <a href="" target="_blank">Contract of Service</a>; and </p></li><li><p>employed under a permanent, part-time or casual basis.<br></p></li></ul><p>However, if you are a SC or SPR working overseas, CPF contributions are not mandatory.</p>TrueTrueTrueForms;#Others;#



UnderstandWhat payments attract CPF contributions? <p>Besides the monthly salary, you may receive other types of payments that attract CPF contributions, such as those below. If you are unsure if the payment you were receiving attracts CPF contributions, you may <a href="/Members/contact/email-us">contact us</a> for clarifications.</p> <img class="img-responsive" alt="Six payments which attract CPF contributions" src="/Assets/members/PublishingImages/6PaymentsAttractContributions.png" /> CPF Contribution for Employees15011501
UnderstandWhat are the CPF contribution and allocation rates applicable to me?<p>The CPF contribution and allocation rates depend on your age and income. You can refer to the <a href="/Employers/EmployerGuides/employer-guides/paying-cpf-contributions/cpf-contribution-and-allocation-rates">mandatory CPF contribution and allocation rates</a> for the different groups of employees.<br></p><p>Once the Board has received the CPF contributions from your employer, the amount is distributed to your three CPF accounts, namely the Ordinary Account (OA), Special Account (SA) and MediSave Account (MA), according to the CPF allocation rates.</p><p>As we grow older, the proportion drawn from our salary towards the CPF will decrease. However, the allocation rates to your MA will increase. This is to meet our healthcare needs especially during retirement.<br></p><p> <img src="/Assets/members/PublishingImages/ChangesinAllocationofCPFContributions.png" alt="Changes in allocation of CPF contributions as we grow older. " style="width:90%;height:auto;" /> </p><p>Hence, do plan your finances before committing into any long-term use in view of the different contribution and allocation rates at different life stages.<br></p>CPF Contribution for Employees15061506
UnderstandWhat are the other contributions I need to look out for?<p>To help less fortunate individuals in our community, you are required to contribute a small amount to the respective <a href="/Employers/EmployerGuides/employer-guides/hiring-employees/contributions-to-self-help-groups-(shgs)-and-share-donations"> Self-Help Group Funds</a> (i.e. Chinese Development Assistance Council Fund, Mosque Building and Mendaki Fund, Singapore Indian Development Association Fund and Eurasian Community Fund).</p><p>This contribution amount depends on your race/religion and your monthly wages. Your employer will deduct the amount from your monthly wages and pay it to CPF Board who is the collecting agent for the Self-Help Groups.</p>CPF Contribution for Employees15071507
UnderstandWhen is the due date for CPF contributions?<p>Your employer is given a grace period of 14 days after the end of the month to pay the CPF contributions. For example, contributions for December 2013 must be paid by 14 January 2014. If the 14th falls on a weekend or Public Holiday, CPF contributions must be paid by the next working day.</p>CPF Contribution for Employees15041504
UnderstandWhat are the CPF contribution ceilings?<ul><li><p>​​​​​<strong>Ordinary Wage Ceiling</strong><br></p><p>​Ordinary Wages (OW) are wages due/granted wholly and exclusively for your employment in a month and are payable before the due date for payment of CPF contributions for that month. An example of OW is your monthly salary.</p><p>The OW Ceiling limits the amount of OW that would attract CPF contributions. The OW Ceiling is capped at $6,000 currently. For example, if you earn an OW of $6,500 in a calendar month, only $6,000 would attract CPF contributions; the remaining $500 would not.​​​</p></li></ul> <span id="ms-rterangepaste-end"> <ul><li><p> <strong>​Additional Wage Ceiling</strong><br></p><p>Additional Wages (AW) are wages which are not granted wholly and exclusively for your employment in the month. These payments are usually made at intervals of more than a month. Examples of AW are your annual bonus and leave pay.</p><p>The AW Ceiling is the maximum amount of AW that attracts CPF for the year, and can be computed using the following:</p><table width="100%" class="ms-rteTable-default" cellspacing="0"><tbody><tr><td class="ms-rteTable-default" style="width:100%;text-align:center;">​$102,000 - Total OW subject to CPF​ for​ the year </td></tr></tbody></table><p> <br>For example, if you joined the company in January 2016 with a monthly wage of $6,000 and was granted a year-end bonus of $35,000 in December 2016, the AW ceiling that is applicable would be $102,000 – ($6,000 x 12) = $30,000. Since the year-end bonus amount is more than the ceiling, only $30,000 would attract CPF contributions; the remaining $5,000 would not.</p><p>The AW ceiling is computed on a per employer basis. You may use our <a href=""> <span dir="ltr">Additional Wage Ceiling Calculator</span></a> to compute this amount and refer to some <a href="/Assets/employers/Documents/ExamplesonAdditionalWageCeilingComputation.pdf" target="_blank">examples of computation</a> (PDF, 0.6MB).</p></li><li><p> <strong>CPF Annual Limit​</strong></p><p>The <a href="/Members/FAQ/schemes/other-matters/cpf-contribution-for-employees#faq2185015">CPF Annual Limit</a> is the maximum amount of CPF contributions that can be credited to an individual's account in a year. It consists of both the mandatory contributions (employer's and employee's share) and voluntary contributions.​​</p></li></ul></span><strong></strong> <ul><li><p> <strong>​Member’s Basic Healthcare Sum</strong></p></li><p>The Basic Healthcare Sum (BHS) is the estimated savings that you need for your basic subsidised healthcare needs in old age. It will be adjusted yearly for members who are below age 65 in each year to keep pace with the growth in MediSave use by the elderly, especially with rising life expectancy and healthcare costs, as well as expansions in MediSave use. Once members turn age 65, their BHS will remain fixed.</p></ul>CPF Contribution for Employees14981498
UnderstandWhat type of leave attracts CPF contribution?<p>When you are away from work, you may still receive your salary which attracts CPF contributions. The different types of leave and the possible scenarios are listed below.</p><ul><li><p> <strong>Annual Leave/Sick L​eave</strong></p><p>You are entitled ​​to both <a href="" target="_blank"><span dir="ltr">Annual Leave</span></a> and <a href="" target="_blank"><span dir="ltr">Sick Leave</span></a>. Hence, your employer is required to pay you at the gross rate of pay when you are away. With that, CPF will continue to be payable since it forms part of your total wages for that month.</p></li><li><p> <strong>Government Paid Leave</strong><br></p><p>​If you are eligible for​ the various <a href="" target="_blank"><span dir="ltr">Governme​​nt Paid Leaves</span></a>, your employer would have to pay your monthly wages, including the CPF contributions payable on the wages. </p></li><li><p> <strong>National Service (NS) In-Camp Training</strong></p><p>As an NSman, you may be involved in NS activities like the In-Camp Training (ICT). Your employer will still contribute CPF based on your normal monthly wages and recover the employee's share from the amount of wages to be paid.</p><p>For more information, please see the <a href="" target="_blank"><span dir="ltr">support for NSmen</span></a>.<br></p></li></ul><p>​You can read more on your <a href="" target="_blank"> <span dir="ltr">leave entitlements</span></a> on the Ministry of Manpower (MOM) website.​</p>CPF Contribution for Employees15021502
UnderstandDo I have to pay CPF contributions when I resign?<p>In the last month of employment, CPF contributions should similarly be computed based on the amount of wages due and payable, which may include:</p><ul><li><p><strong>Leave Pay</strong></p><p>Your employer may allow you to encash unconsumed annual leave at the gross rate of pay, based on your last drawn salary. CPF is <strong>payable</strong> on this since it forms part of the wages given to the employee.</p></li></ul><ul><li><p><strong>Termination Benefits</strong></p><p>Payments like retirement gratuity, retrenchment pay, ex-gratia monies, salary-in-lieu of notice, severance pay, and compensation for loss of employment are <strong>not CPF payable</strong> because they are not paid for work done by you.​</p></li></ul>CPF Contribution for Employees15001500
EvaluateWhy do I need to check my CPF statement?<p>Although your employer is responsible for making CPF contributions every month, it is a good habit to check if the contribution amount is correct. You may also check your monthly payslip to ensure that the deduction for the employee’s share is correct.</p><p>Employers are given 14 days after the end of each month to pay the contributions. Thereafter, depending on the mode of submission, it may take three to seven working days to credit the amount to your CPF accounts. This means that you can check your <a href="">CPF statement</a> from the third week of the month. If you spot any errors, do check with your employer(s).</p>CPF Contribution for Employees15051505
EvaluateWhat happens if I receive a back-payment for my salary increment?<p>If the salary increment was only decided and approved later than the effective month, the salary increments are considered as AW in the month in which the payments are due and payable.</p><p>Example 1: Your employer decided to increase your monthly salary by $200 on 1 December 2014 and the increment was to apply retrospectively from January 2014.</p><table class="ms-rteTable-default" cellspacing="0" style="width:100%;"><tbody><tr><td><p>In this case, there will be a back-payment of $2,200 (i.e. $200 x 11 months from January 2014 to November 2014) which will be AW for the month of December. The CPF contribution rates for December 2014 should apply.<br><br>The revised salary for the month of December 2014 will be OW and subject to the OW Ceiling. Both the AW and OW for December 2014 have to be paid by your employer by 14 January 2015.</p></td></tr></tbody></table><p> </p> Example 2: Your employer decided to increase your monthly salary by $200 from 1 January 2014 but the increment was omitted until end March 2014. <p> </p> <table class="ms-rteTable-default" cellspacing="0" style="width:100%;"><tbody><tr><td> <p>In this case, there will be a back-payment of $200 for January 2014 and $200 for February 2014. The CPF contribution rates for the respective months should apply.<br><br>The salary for March will be OW for March 2014 and subject to the OW Ceiling. CPF contributions on this amount have to be paid by 14 April 2014. The back-payment for January’s and February’s increment will be OW for January and February respectively. Your employer will need to compute the shortfall in CPF contributions for both January and February. When paying CPF contributions, your employer would need to submit the payment details separately.</p></td></tr></tbody></table>CPF Contribution for Employees14991499
EvaluateHow can I contribute more to my CPF savings?<p>You can contribute more to your CPF via these schemes:</p><ol><li><p>Voluntary Contributions (VC)<br><br>​You can choose to contribute voluntarily either to all your three CPF Accounts (non-tax deductible) or only to your MA (tax deductible).<br><br>If you wish to contribute to all three CPF Accounts, the distribution is based on the current <a href="/Assets/employers/Documents/Table%2011_Pte%20and%20Npen_CPF%20Allocation%20Rates%20Jan%202016.pdf" target="_blank"> <span dir="ltr">allocation rates</span></a> (PDF, 0.1MB) of your age group. The amount you can contribute for the year is the difference between the CPF Annual Limit and the amount of mandatory contributions. You can use our <a href="" target="_blank"> <span dir="ltr">VC Allocation Calculator</span></a> to compute the allocation amounts.<br><br>If you wish to contribute to your MA only, the amount you can contribute is subject to the CPF Annual Limit or the Member’s Basic Healthcare Sum (BHS), whichever is lower.<br><br>To find out the allowable contribution for both types of VC, you can use our <a href=""> <span dir="ltr">e-Cashier</span></a>.</p><p> <strong>Note:</strong></p><ol type="i"><li>The BHS will be adjusted yearly for members who are below age 65 in each year to keep pace with the growth in MediSave use by the elderly, especially with rising life expectancy and healthcare costs, as well as expansions in MediSave use. Once members turn age 65, their BHS will remain fixed.<br><br></li><li>From 1 January 2017, a personal income tax relief cap of $80,000 will apply from Year of Assessment 2018. This cap applies to the total amount of all tax reliefs claimed, including any relief on <strong> voluntary CPF contributions</strong>. For non-self-employed person, only voluntary contribution to MediSave Account is tax deductible.<br><br>As accepted <strong> voluntary CPF contributions </strong>cannot be refunded, CPF members who make <strong> voluntary CPF contributions</strong> on or after 1 January 2017 should take note of the overall personal income tax relief cap. You should evaluate whether you would benefit from tax relief on your <strong> voluntary CPF contributions</strong> and make an informed decision accordingly.<br><br>You can refer to the <strong> <a href="/Assets/members/Documents/Personal_Income_Tax_Relief_Cap_FAQs.pdf" target="_blank">frequently asked questions</a></strong> (PDF, 0.2MB) or <strong><a href="" target="_blank">IRAS website</a></strong> for more information on the personal income tax relief cap.<br></li> <br> <li>Retirement Sum Topping-Up (RSTU) Scheme<br><br>You can also consider topping up your SA (if you are below 55 years old) or Retirement Account (if you are 55 years old and above) via the <a href="/Members/Schemes/schemes/retirement/retirement-sum-topping-up-scheme">Retirement Sum Topping-Up Scheme</a>. <br><br></li><li> To contribute more to your CPF, you can make a one-time VC at:<br><br> (1) Any AXS Station<br> Please select Government > CPF > Member/Self-Employed Services > As Member (Voluntary) As Self-Employed > As Member (Voluntary). Payment can be made by D-pay (ATM cards) or Diners Club Credit Card. Payment by D-pay is subject to the daily withdrawal limit set by your respective banks. <br><br>(2) Login to the <a href="">e-Cashier</a> and pay via eNETS or <br>             <br>(3) Submit your request via hardcopy (<a href="/Assets/members/Documents/FORM_VC1.pdf" target="_blank">FORM VC/1 – Voluntary Contribution for CPF Member</a> (PDF, 0.4MB).<br>  </li> ​If you wish to top up regularly under VC, you can sign up for <a href="/Assets/members/Documents/FORM_GIROSE_VC.pdf" target="_blank">GIRO</a> (PDF, 1.2MB) and arrange for <a href="/Assets/members/Documents/FORM_GIROSI_VC.pdf" target="_blank">monthly deductions</a> (PDF, 1.1MB) from your personal bank account. <br></ol> <br> </li></ol>CPF Contribution for Employees15031503
DecideWhat if I am an employee for more than one company?<p>If you are concurrently employed by more than one employer and your total monthly wages exceed the current <a href="/Members/Schemes/schemes/other-matters/cpf-contribution-for-employees#Item1498"> OW Ceiling</a>, you may apply to limit your share of CPF contributions from each employer.</p><p>Please <a href="" target="_blank"> email us</a> with the following information:</p><ul><li><p>the amount of OW from each employer; </p></li><li><p>the employee’s share of CPF contributions; and </p></li><li><p>the amount of CPF contributions to be paid through each employer.</p></li></ul><p>There will be no change to your employers’ share. </p>CPF Contribution for Employees15091509
DecideWhat happens if I am underpaid CPF contributions by my employer?<p>We take a serious view of employers who default on CPF contributions. To educate employees and employers on their rights and obligations under the CPF Act and Employment Act, CPF Board and MOM have started the <a href="" target="_blank">WorkRight Initiative</a> to ensure that all employees especially low-wage members, get basic employment rights under the law. </p><p>If your employer(s) did not pay or underpay your CPF contributions, you can email <a href="" target="_blank"></a> or call 1800-221-9922. Your identity will be kept strictly confidential.</p>CPF Contribution for Employees15111511





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