Using CAYE digital services

To access CAYE digital services, your organisation’s Corppass Administrator will need to add and assign CAYE digital service ID via the Corppass website.

Your organisation needs a CAYE CPF submission number

CSBs must apply for a CAYE CPF submission number (CAYE CSN) before they can make CAYE contributions to self-employed vendors.

The CPF submission number (CSN) your organisation uses for paying CPF contributions to employees cannot be used for this purpose.

Complete GIRO form

Complete and mail the GIRO Direct Debit Authorisation (GIRO DDA) form for processing, at least 1 month prior to the desired payment date as the bank may take up to 21 working days to process the DDA application. Once you have done so, please inform the CPF Board via email at caye@cpf.gov.sg.

After we receive your GIRO DDA form, we will contact you to select one of two available CAYE payment modes.

Option 1: Automate CAYE contributions

You can pay service fees to self-employed vendors and CAYE contributions to their MediSave Accounts in a single transaction. Our appointed bank for CAYE contributions is OCBC Bank.

If you choose this option, we will connect you with OCBC Bank, our appointed banker, which will advise you on how to set up automatic CAYE contributions.

Option 2: Pay CAYE contributions separately

You can make CAYE contributions via CAYE digital services (requires Singpass login) and service fees to self-employed vendors separately using your organisation’s payment services.

Service fees exempted from CAYE

Not all service fees are subject to CAYE deductions. The following are excluded:

• Fees, remuneration or allowances payable to board directors
• Payment to self-employed vendors via factoring companies, which are considered to be business-to-business transactions
• Buy-and-claim purchases
• Payments to a partnership
• Payments to self-employed vendors providing their services as a collective
• Honoraria paid to academia/experts with no invoices
• Payments in foreign currency
• Payments through a service intermediary platform used by the CSBs to engage services from self-employed vendors
• Fees, remuneration or allowances paid to a Member of Parliament
• Payments to self-employed vendors from public-private partnership projects
• Reimbursement by the Government to a provider under a Government voucher programme
• Reimbursements made to self-employed vendors for expenses 
• Government grants
• Jobs subcontracted by CSBs

Electronic invoices

Electronic invoices from self-employed vendors participating in CAYE are identifiable with a CAYE indicator. Your system will identify such invoices automatically.

Hardcopy invoices

You need to manually identify whether a hardcopy invoice is eligible for CAYE contributions. For sole proprietors, check the self-employed vendor's business type using their Unique Entity Number (UEN) through the Enterprise Data Hub (EDH). For freelancers, the invoice should reflect the NRIC used to transact with you.

For more details, you can check the EDH guide and Input list guide.