CPFB | Applying for refund of CPF contributions

Compliance and rectifications

Applying for refund of CPF contributions

If you have overpaid CPF contributions for your employees, find out how you can apply for a refund here.

Overview

Types of refunds

Refund of payments made for 1 employee

If you have overpaid CPF contributions for an employee, you can apply for a refund on the excess contributions paid.

Refund of payment made for entire submission

If you have wrongly paid CPF contributions, you can apply for a refund for the entire submission.

Refund of payments made in excess of Additional Wage ceiling

If you have made excess contributions on Additional Wages (AW), you can apply for a refund on the excess contributions paid above the AW ceiling.

Refund of contributions paid in excess of CPF Annual Limit

From February 2024, any CPF contributions paid in excess of the CPF Annual Limit will be refunded automatically to the employer's Direct Debit Account maintained with CPF Board. This applies to excess contributions paid from year 2023.

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 a refund of CPF contributions

You can apply for following refund via our digital service:

Refund of payments made for 1 employee

Any errors in CPF contributions should be rectified early while the documentary evidence is fresh. Any request for refund of CPF contributions paid must be made immediately and no later than one year from the date of payment of the CPF contributions. You can refer to the “PAYMENTS RECEIVED ON” field in your record of payment to determine the date of payment.

Any request for refund of CPF contributions paid on conditional wages must be made immediately and no later than one year from the date wages are supposed to be repaid to the employer. This will be the date stated in the terms of employment or based on mutual agreement. You’re required to indicate this date in your refund application.

The total refund amount (employer and employee’s share) will be refunded to you. You’re responsible to refund the employee’s share of CPF contributions (where applicable) directly to your employee.

Refund of payment made for entire submission

Any request for refund of payment made for entire submission must be made immediately and no later than one year from the date of payment of the CPF contributions. You can refer to the “PAYMENTS RECEIVED ON” field in your record of payment to determine the date of payment.

Refund of payments made in excess of Additional Wage ceiling

Once you have discovered that you paid CPF contributions in excess of the AW ceiling for any of your employees, you should apply for a refund of the CPF contributions made promptly.

Apply online

Things to note

What you should know before submitting a refund application

Keep your employees informed on the refund

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

Correct wages and CPF refund details have to be declared in the application

We’ll effect the refund based on the details declared in your application.

Refund is subject to availability of funds

We’ll effect the refund based on the available funds in the employee’s CPF account(s).

RESOURCES

Quick access to digital services

Refund and adjustment of contributions paid

Apply for refund or adjustment of contributions paid.

FAQs

Common questions

How do we determine the date of conditional wages repayable?

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