Scheduled Maintenance: CPF digital services will not be available on 4 June 2023 from 12am to 8am.

Making Voluntary Contributions

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I have over-contributed CPF to my staff, can I apply for a refund?

If you have over-contributed CPF to your staff, you can apply for a refund.

For refund of the whole payment submitted in a single file or on a single receipt date, you can refer to the process to apply for a full refund of the whole payment.
For refund of CPF paid to specific employee(s), you can apply for a refund using the Refund of CPF Contributions Paid (RFM/Form 40) online.
Please note that:
  • You have to notify the employee on the refund.
  • Both employer and employee’s share of CPF contributions will be refunded to you. You are responsible to refund the employee's share of CPF contributions (where applicable) to your employee.
  • The refund is subject to the availability of funds in the employee's CPF accounts.
  • In the event where wages are declared incorrectly, resulting in excess refund of CPF contributions, you will have to make good the shortfall in contributions and the corresponding late payment interest.