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Employer obligations
Making CPF contributions
Making Voluntary Contributions
Compliance and rectifications
Corporate service buyers
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Employer obligations

As an employer, know your obligations under the CPF Act.

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Declaring accurate wage information
Who should receive CPF contributions
What payments attract CPF contributions
How much CPF contributions to pay
Foreign Worker Levy
Skills Development Levy
Contributions to self-help groups
SHARE donations
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Making CPF contributions

It's important to make CPF contributions correctly and promptly for your employees. Learn how to do so here.

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Applying for a CPF Submission Number
Updating employer’s particulars
Submitting CPF contributions via CPF EZPay
Submitting CPF contributions via CPF EZPay Mobile
Payment modes
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Making Voluntary Contributions

You can help build your employees' CPF savings voluntarily through additional contributions. Learn how.

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Main menu

Compliance and rectifications

Learn about enforcement actions for non-compliance, if CPF contributions are not paid correctly and promptly.

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Enforcement and penalties for non-compliance
Applying for refund of CPF contributions
Applying for adjustment of CPF contributions
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Corporate service buyers

Help contribute to the MediSave Accounts of self-employed persons when you hire and pay for their services.

Paying CPF for self-employed persons (CAYE)

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Updates on 20 Apr 2021

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Overview

Understanding FWL

You do not have to pay CPF contributions for your foreign workers, but you will have to pay the FWL.

 

The CPF Board collects FWL, handles waiver and refund requests on behalf of the Ministry of Manpower (MOM).

  

You can find more details about FWL eligibility, applications, and work passes on the MOM website, send in an online feedback form or call 6438 5122.

 

Learn more
Application

Waivers and Refunds

1
Waiver for domestic foreign workers

You can apply for a FWL waiver if you employ a domestic foreign worker and meet the eligibility criteria. 

 

You can submit an application within one year after the FWL has been charged.

Apply now
2
Waiver for business foreign workers

You can apply for a FWL waiver if you employ a foreign worker in your company and meet the eligibility criteria. 

 

You can submit an application within one year after the FWL has been charged.

Apply now
3
Refund application

You can apply for a refund if you have paid your FWL in excess and no longer need to pay FWL. 

 

You can submit an application within one year from the date of payment.

Apply now
4
Application status

You can check your application status online after 12 working days.

Check application status
Resources

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