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Updates on 20 Apr 2021

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Overview

Identify the types of errors you might make as an employer

Examples under each adjustment type are shown below.

Wrong payment type

You intended to pay CPF contributions for your employee, but indicated the payment amount under CPF Late Payment Interest.

Wrong contribution month or year

You intended to pay CPF contributions for January 2021, but indicated the “month/year paid for” as February 2021.

Wrong CPF Submission Number (CSN)

You intended to pay CPF contributions for your employees under CSN A, but indicated as CSN B.

Wrong employee account

You intended to pay CPF contributions for Employee A, but identified the employee as Employee B.

 

Avoid these common mistakes

Here are other common mistakes employers make when they submit CPF contributions. 

See common mistakes (PDF, 0.4MB)
Application

How to apply for adjustment of CPF contributions

You can apply for adjustment via our digital service. The application must be submitted to the CPF Board within one year from the date of payment of CPF contributions.

Apply online
Things to note

What you should know before submitting an adjustment application

Keep your employees informed on the adjustment

You’ll need to notify the affected employee(s) so that they’ll be aware that you’re applying an adjustment of the CPF contributions. If there is any dispute, you’re required to resolve them with your employee before applying for the adjustment.

Adjust immediately and no later than one year

Any errors in CPF contributions should be rectified early while the documentary evidence is fresh. To encourage employers and employees to check their CPF contributions and come forward to rectify errors as soon as possible, any request for adjustment has to be made immediately and no later than one year from the date of payment of the CPF contributions.

Adjustment is subject to availability of funds

The adjustment will not be effected if there are insufficient funds in the employee’s CPF account(s) for the adjustment.

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