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Overview
Why it’s important to declare accurate wage information

The wage information declared to CPF Board is used to verify the correct amount of CPF contributions payable for your employee. It may also be used to assess eligibility for government schemes and benefits that rely on wage and CPF contribution information.

Obligations
How to declare wages accurately

To declare wages accurately, first determine whether a payment is wages, then classify the wages correctly as Ordinary Wages (OW) or Additional Wages (AW), and declare the employee’s actual wage amounts for the contribution month.

Determine whether a payment is wages

Before declaring wage information, first determine whether the payment is considered wages for CPF purposes. Only payments that are wages should be included in your CPF wage declaration.

Definition of wages
Classify wages correctly as OW or AW

Wages can be classified as Ordinary Wages (OW) or Additional Wages (AW). Declare each wage under the correct wage type when making CPF contributions.

Learn about OW and AW
Declare the employee’s actual wage

Once you have determined that a payment is wages and classified it as OW or AW, declare the employee’s actual wages payable for the contribution month.

See examples
Verification of declared wages
By employers

It’s important to verify that your employee’s wages are declared accurately to CPF Board. If your employee’s wages had been declared incorrectly, you should inform CPF Board and submit your request to amend your employee’s wages.

Request to amend wage amount for UEN-registered entities Request to amend wage amount for individual trading under own name
By employee

We have informed employees to check their monthly wages declared by their employers to the CPF Board and to check directly with their employers on any discrepancies found. If employees are not satisfied with the employer’s explanations, they may lodge a report with the CPF Board.

Failure to declare accurate wage information

It is an offence under the CPF Act to knowingly provide false information to CPF Board. If convicted, a first offender may be fined up to $5,000 or jailed for up to 6 months, or both. Periodic audits and investigations will be conducted by the CPF Board to check on the accuracy of wage information submitted.

Declare the employee’s actual wage amounts

When making CPF contributions, declare your employee’s actual wages payable for the contribution month. Wage declarations should be based on the employee’s actual wages and not derived from CPF contribution amounts, refund amounts or the applicable OW and AW ceilings.

 

If more than one wage declaration is submitted for the same employee and contribution month, the latest wage declaration will generally supersede earlier wage declarations for that contribution month. Employers should ensure that each wage declaration accurately reflects the employee’s actual wages payable.

Examples
Here are some examples of how to declare your employee's monthly wages:
Employee’s wages are above the OW and/or AW ceilings
Declare actual wages without applying the OW and AW ceilings

Even if the OW or AW ceilings limit the amount of wages that attract CPF contributions, you should always declare the employee’s actual wages payable for the contribution month.

 

Example:

If actual wages payable to your employee for March 2026 are as follows:

  • OW: $9,000
  • AW: $130,000

You should declare:

  • OW: $9,000
  • AW: $130,000

If your employee’s actual wages for the contribution month exceed the OW or AW ceilings, declare the actual OW and AW payable. Do not reduce the declared wage amounts to the applicable OW or AW ceilings.

Learn more about the OW and AW ceilings
Multiple CPF submissions for the same employee and contribution month
Declare the employee's actual wages for every CPF submission

If you make multiple CPF submissions for the same employee and contribution month, each submission should reflect the employee’s actual wage information for that contribution month.

 

Example:

Your employee’s actual OW for March 2026 is $4,000. The total CPF contributions payable for March 2026 is $1,480. You make two CPF submissions, $1,000 and $480, for the same employee and contribution month.

 

For each submission, you should declare OW as $4,000, based on the employee’s actual OW for March 2026. 

 

Do not split, prorate or derive wages based on the CPF contribution amount submitted. Wage declarations should continue to reflect the employee’s actual wages payable for the contribution month.

 

When wage information changes after an earlier CPF submission
In some situations, additional wage information may become available after an earlier CPF submission has been made. When this happens, continue to declare the employee’s latest actual OW and AW for the contribution month.

 

Example:

Your employee’s actual OW for March 2026 is $6,000. You make the first CPF submission based on the information available then. Subsequently, the employee becomes entitled to an AW of $2,000 for March 2026.

 

For the first CPF submission, declare the wage information based on what is known then: OW $6,000 and AW $0.

 

For the subsequent CPF submission, declare the employee’s updated actual wage information for March 2026: OW $6,000 and AW $2,000.

 

Employee joins or leaves the company in the middle of the month
Declare the pro-rated wages payable to the employee

Example:

Your employee’s salary stated in the employment contract is $5,000 per month. He joined the company on 16 January 2026. You should declare the employee’s pro-rated wages accordingly for the CPF submission for January 2026.

Employee does not receive mandatory CPF contributions for the month
Declare the actual wages only if there are mandatory CPF contributions

Example:

If your employee is posted overseas or on no pay leave for an entire month, your employee is not eligible for mandatory CPF contributions. Please do not include this employee in your CPF submission.

Applying for CPF refunds or adjustment
Declare the actual OW and AW when applying for refund or adjustment

When applying for CPF refunds or adjustments, continue to declare the employee’s actual wages payable. Wage declarations should not be derived from the amount of CPF contributions being refunded or adjusted.

 

Example 1:

An employee’s actual OW for the month was $4,000. However, you mistakenly declared OW of $5,000 and over-contributed CPF by $370.

 

When applying for a refund of the excess CPF contributions, declare the employee’s actual OW as $4,000. Do not derive the wage amount from the CPF contributions to be refunded.

 

Example 2:

You incorrectly submitted CPF contributions under CSN XYZ instead of CSN ABC and are applying to adjust the contributions from one CSN to the other.

 

When applying for the adjustment, declare the employee’s correct actual OW and AW for each CSN. The OW and AW under CSN XYZ should be stated as $0 if no wages were payable under that CSN. The OW and AW under CSN ABC should reflect the employee’s actual wages payable under that CSN.