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.