A Singapore Government Agency Website

Applying for adjustment of CPF contributions

Central Provident Fund Board logo
Who we are Tools and services Infohub
You are at
Employer services

Employer obligations
Making CPF contributions
Making Voluntary Contributions
Compliance and rectifications
Platform operators
Corporate service buyers
Who we are
Tools and services
Infohub
CPF EZPay
FAQs
Calculators
Forms
Main menu

Employer services

Employer services home
Account creation and management
Direct Debit Arrangement
Voluntary CPF contribution
Refund and adjustment
Composition amount payment
Other forms
Activities
Main menu

Employer obligations

Find out more
Declaring accurate wage information
Who should receive CPF contributions
What payments attract CPF contributions
How much CPF contributions to pay
Skills Development Levy
Contributions to self-help groups
SHARE donations
Main menu

Making CPF contributions

Find out more
Applying for a CPF Submission Number
Updating employer’s particulars
Submitting CPF contributions via CPF EZPay
Submitting CPF contributions via CPF EZPay Mobile
Payment modes
Main menu

Making Voluntary Contributions

Find out more
Main menu

Compliance and rectifications

Find out more
Enforcement and penalties for non-compliance
Applying for refund of CPF contributions
Applying for adjustment of CPF contributions
Main menu

Platform operators

Find out more
Obligations
Making CPF contributions
Platform operators

Obligations

Calculating net earnings
Who should receive CPF contributions
What payments attract CPF contributions
How much CPF contributions to pay
Platform operators

Making CPF contributions

Applying for a CPF Submission Number
Submitting via CPF EZPay
Payment modes
How to update particulars
Main menu

Corporate service buyers

Paying CPF for self-employed vendors

Your page is loading.
One moment please.

OVERVIEW

Identify the types of errors you might make as an employer

Examples under each adjustment type are shown below.

Wrong contributions month and year

You intended to pay CPF contributions for January 2024, but indicated the contributions month and year as “February 2024”.

false
Wrong CPF Submission Number (CSN)

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

false
Wrong payment recipient (wrong NRIC or CPF account number)

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

false
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.

false
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.

false
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.

false
Resources

Quick access to digital services

Refund and adjustment of contributions paid

Apply for refund or adjustment of contributions paid.
FAQs

Common questions

If I have accidentally submitted the CPF contribution twice, what should I do?
https://www.cpf.gov.sg/service/sub-categories?category=P_E_CAR false