CPFB | Employer obligations

Overview

Employer obligations

Know your obligations as an employer under the CPF Act.

A handshake depicted amongst the background of Singapore’s skyline.

First steps
Declaring wages
CPF obligations
Other payments
Resources
FAQs

Getting started as an employer

Know the definition of an employer and what an employer’s obligations are under the CPF Act.

Declaring accurate wage information

Understand why you need to declare accurate wage information for your employees when submitting CPF contributions.

Determining CPF contributions

Learn how to compute and when to submit CPF contributions.

Other payments which the CPF Board collects as an agent

Find out about other payments that can be submitted together with CPF contributions.

First steps

Getting started as an employer

Know the definition of an employer and what an employer’s obligations are under the CPF Act.

Four employees depicting a diverse age range, race, and industry

Definition of an employer

Under the CPF Act, an employer is defined as:

Any person, company, association, or body of persons, whether or not incorporated, by whom an employee is employed;

The owners of any vessel on which an employee is employed; or

Any manager, agent, or person responsible for the payment of wages to an employee, on behalf of an employer.

Definition of employee

Obligations of an employer

As an employer, you’re required to pay CPF contributions for your employees who are Singapore Citizens or Singapore Permanent Residents and who are earning total wages of more than $50 per month.

You need to pay total CPF contributions (comprising of the employer and employee’s shares) to the CPF Board. You’re entitled to recover the employee’s share of CPF contributions when paying your employee’s wages for the month.

Note: If your employee earns above $50 but not more than $500 per month, there is no employee’s share of CPF contributions. You will still need to pay the employer's share of CPF contributions.

Start contributing with your CPF Submission Number (CSN)

You need to have a CSN to submit CPF contributions. Don’t have a CSN? Apply for a CSN by logging in with your Singpass.

Find out more

Declaring wages

Declaring accurate wage information

Understand why you need to declare accurate wage information for your employees when submitting CPF contributions.

A group of employees comparing documents

Why it’s necessary

Wages determine the amount of CPF contributions employers must make. It is important to declare accurate wage information to CPF Board so that the correct amount of CPF contribution can be verified.

How to declare correctly

CPF obligations

Determining CPF contributions

Learn how to compute and when to submit CPF contributions.

Who should receive CPF contributions

Determine who your employees are. Know who are entitled to CPF contributions.

Learn more

What payments attract CPF contributions

Wages attract CPF contributions. Find out what are wages and how to classify them into Ordinary Wages or Additional Wages.

Learn more

How much CPF contributions to pay

The CPF contribution rate applicable depends on whether employee is a Singapore Citizen or Singapore Permanent Resident, age, and total wages.

Learn how to compute

When to make 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 14^th of the following month.

Common mistakes to avoid

Learn more about the common mistakes you should avoid when making CPF contributions.

See examples (PDF, 0.2MB)

How to submit CPF contributions

There are several easy ways you can pay CPF contributions.

Start using CPF EZPay

Other payments

Other payments which the CPF Board collects as an agent

Find out about other payments that can be submitted together with CPF contributions.

Skills Development Levy (SDL)

SDL is a compulsory levy that you have to pay for all your employees working in Singapore, on top of CPF contributions.

Learn more

Contributions to Self-Help Groups (SHGs)

The SHGs are set up to uplift the less privileged and low income households in the Chinese, Eurasian, Muslim, and Indian communities. Employers are expected to deduct SHG contributions from their employees’ wages.

Learn more

SHARE donations

Social Help and Assistance Raised by Employees (SHARE) is a monthly giving programme of Community Chest, the fund-raising and engagement arm of the National Council of Social Service (NCSS).

Learn more

Reimbursement

Making MediSave/ MediShield Life reimbursement

Are you an employer or insurer with a contractual obligation to reimburse your employee or insured’s medical expenses? Learn how you can perform these reimbursements electronically.

Learn more

Resources

Need more information?

FAQs

Common questions

When is the due date for CPF contributions?

What should I do if I am unable to pay my employees their CPF contributions on time?

How do I recover the employee’s share of CPF contributions?

View all

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