A Singapore Government Agency Website
Updates on 21 May 2026

To further strengthen the retirement adequacy of senior employees, there will be an increase to the CPF contribution rates from 1 Jan 2027. Find out more about these changes and how it affects your employer and you.

Your CPF rights
What you should know as an employee
Who should receive CPF contributions?
Employees

Under the CPF Act, an employee is defined as:

  • A person who is employed in Singapore under a Contract of Service (COS); or
  • A Singapore Citizen who is employed under a contract of service or other agreement entered into in Singapore as a master, seaman, or apprentice in any vessel.

If you’re a Singapore Citizen or Permanent Resident employee earning total wages of more than $50* per month, your employer must contribute CPF for you. 

 

An employee can be employed on full-time, part-time, temporary, contract, or casual basis.

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Learn more (PDF, 0.2MB)

* Employees with monthly wages of $50 and below may receive Workfare Income Supplement (WIS) if they make voluntary CPF contributions, and meet the other eligibility criteria for WIS.

Employees exempted from CPF contributions

Some employees are exempted from CPF contributions. They include students who fulfil exemption criteria, foreigners, domestic employees, employees of the United Nations Organisation or any of its agencies, institutions or related organisations located in Singapore, and seamen who fulfil exemption criteria.

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Employees working in Singapore for an overseas employer

CPF contributions are required on wages payable to any Singapore Citizen or Permanent Resident employee working in Singapore, even if the contract is signed overseas.

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Self-employed persons

You’re not an employee if you’re engaged under a contract for service (CFS), work for yourself, and are in the position to realise a business profit or loss. As a self-employed person, you’re required to make mandatory MediSave contributions under the Self-Employed Scheme.

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What payments attract CPF contributions?
Wages

Wages attract CPF contributions. Some examples of wages include: 

  • Basic wage
  • Overtime pay
  • Cash incentive
  • Allowance
  • Bonus
  • Commission

Some payments are not wages. Examples include termination benefit, reimbursement, and benefit in kind. 

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See more examples
Ordinary Wages and Additional Wages

Wages can be classified as Ordinary Wages (OW) or Additional Wages (AW).

 

Want to find out the difference between OW and AW?

https://www.cpf.gov.sg/service/article/what-are-ordinary-wages-ow-and-additional-wages-aw false
See definition
Ordinary Wage (OW) and Additional Wage (AW) ceilings

The OW and AW ceilings limit the amount of wages that would attract CPF contributions. The OW ceiling is capped per month, while the AW ceiling is calculated on a per annum basis.

 

Need to calculate your AW ceiling?

https://www.cpf.gov.sg/member/tools-and-services/calculators/additional-wage-ceiling-calculator false
Use calculator
How much CPF contributions should you receive?
Contribution rates

Your employer is required to make CPF contributions at the rate applicable to you. The CPF contribution rate depends on whether you’re a Singapore Citizen or Permanent Resident, your age, and your total wages.

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View contribution rates (PDF, 0.1MB)
Determine CPF contributions

Need to calculate your CPF contributions?

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Use calculator
Your share of CPF contributions

Your employer is required to pay the total CPF contributions (comprising employer and employee’s shares) for you each month. Your employer is entitled to recover the employee’s share of CPF contributions when paying your wages for the month.

 

However, if you earn above $50 but not more than $500 per month, there’s no employee’s share of CPF contributions. Your employer is still required to pay the employer's share of CPF contributions for you.

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Allocation rates

Your CPF contributions are allocated to three CPF accounts: Ordinary Account (OA), Special Account (SA) or Retirement Account (RA) and MediSave Account (MA).

 

When you’re younger, more of your CPF contributions are allocated to your OA to support your home purchase. As you grow older, more CPF contributions are allocated to your SA or RA and MA to meet growing retirement and healthcare needs.

 

Upon the closure of the SA for CPF members aged 55 and above, the CPF contributions allocated to SA will be fully allocated to the member’s RA, up to the Full Retirement Sum (FRS). For members who have set aside the FRS in the RA, these contributions will be allocated to the OA.

 

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View allocation rates (PDF, 0.2MB)

Want to know how your CPF contributions are allocated to the three accounts?

https://www.cpf.gov.sg/member/tools-and-services/calculators/cpf-contribution-allocation-calculator false
Use calculator
When should you receive your CPF contributions?
Due date for CPF contributions

The due date for CPF contributions is on the last day of the calendar month. Enforcement action would be taken against employers who fail to pay by the 14th of the following month (or the next working day if the 14th falls on a Saturday, Sunday or Public Holiday). 

 

If you’re not paid your CPF contributions on time, you should approach your employer for an explanation and ask when your employer will be making the payment.

 

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Verify your CPF
Check that your CPF contributions are correct

Although your employer is responsible for making CPF contributions every month, do check that your CPF contributions are correct so that errors can be rectified as soon as possible.

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Look out for the CPF Contribution Alert

Get notified when your CPF contributions are credited in your CPF accounts. You are encouraged to keep your contact details updated to receive the alert.

https://www.cpf.gov.sg/service/article/i-received-a-notification-informing-me-that-my-cpf-contributions-have-been-credited-what-is-this-notification-about false
Learn more Download user guide
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Check your wages and CPF contributions

The Employment Act requires your employer to provide you with an itemised pay slip. Verify the wages and CPF paid against your pay slip. Use the CPF contribution calculator to verify your CPF contributions. Also check if your CPF contributions are promptly made. 

https://www.cpf.gov.sg/member/tools-and-services/calculators/cpf-contribution-calculator false
Use calculator
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Approach your employer if any discrepancies are found

If your CPF contributions are not paid on time or discrepancies are found, please approach your employer for clarification immediately while documentary evidence is fresh. Your employer is expected to self-rectify errors without delay. If your employer does not provide you with a satisfactory response, you can lodge a report with CPF Board.

 

For CPF contributions paid in error, your employer will need to submit a request for adjustment or refund immediately, and no later than one year from the date of payment. 

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How to verify the CPF Contribution Alert email is legitimate
Ways of verification

Ensure that the sender’s email address is correctly spelt and ends with “@e.cpf.gov.sg”.

 

Ensure that the hyperlinks or links you click on has a domain ending with “.gov.sg”.

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Find out more on how to avoid falling prey to phishing scams
Get notifications via CPF Mobile app
Get personalised notifications on your CPF contributions

You can also receive the CPF Contribution Alert through the CPF Mobile app. Remember to enable personalised notifications within the app to start receiving alerts.

 

https://www.cpf.gov.sg/member/tools-and-services/cpf-mobile-app false
Download CPF Mobile app
Facing issues
What should you do if something’s not right

It’s the employer’s obligation to pay CPF contributions correctly and promptly. You should first approach your employer to clarify if there are issues with your CPF contributions or declared wages. Your employer is expected to self-rectify any errors immediately.

Learn more (0.1MB, PDF)
CPF contributions not paid or underpaid

Your employer will need to make good on the CPF contributions.

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CPF contributions overpaid

Your employer can apply for an adjustment or refund no later than one year from the date of payment. We’ll inform you when we make the refund.

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Wrong wage declared

Your employer should inform the CPF Board about this wrong wage declaration. Your employer should declare wages accurately in the future.

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What can the CPF Board do to assist if you need help

If you’re not satisfied with your employer’s explanations, or if your employer is not cooperative, you can contact the CPF Board for assistance.

CPF contributions not paid or underpaid

You should lodge a report immediately, with your supporting documents (e.g. pay slips or employment contract). We will investigate your claim.

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Lodge a report
CPF contributions overpaid

Write to us as soon as possible and let us know who your employer is and your wages for the month affected. We’ll contact your employer on the refund.

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Write to us
Wrong wage declared

Write to us and let us know who your employer is and the breakdown of your wages as shown in your payslip for the month affected.

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Write to us
Workright: know your employment rights

The Workright initiative was launched by the Ministry of Manpower and the CPF Board to help you understand your rights in accordance with the Employment Act (EA) and CPF Act.

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Find out more
Employer obligations and non-compliance

The CPF Board takes a serious view on employers who do not pay CPF contributions correctly and promptly to their employees. Employers who failed to pay or underpay CPF contributions for their employees are required to make good on the CPF contributions. Enforcement actions would be taken and penalties imposed.

 

The CPF Board has a system to detect employers who are late in paying CPF contributions, and also conducts regular audits on employers to check if CPF contributions paid are correct.

 

If your employer is in financial difficulties, while CPF Board will continue to take enforcement actions, you should be mentally prepared that unless the employer’s business turn for the better, the CPF contributions owed may not be recoverable. To avoid adding to the amounts owed, you may wish to assess your situation carefully and consider approaching Workforce Singapore for job switch assistance.  

 

You can protect yourself by checking if your CPF contributions are prompt and accurate. If you have registered your email address with us, or enabled personalised notifications on the CPF Mobile app, you will receive our CPF Contribution Alert when your CPF contributions are credited in your CPF accounts. For example, you will be notified when your CPF contributions for the month of September 2022 have been credited any day between 1 September to 31 October 2022.


If your CPF contributions are not paid on time or accurately, please approach your employer for clarification immediately while documentary evidence is fresh. If CPF contributions were paid in error, your employer will need to submit a request for adjustment or refund without delay, and no later than one year from the due date of payment. If your employer does not provide you with a satisfactory response, you can lodge a report with CPF Board.

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