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 by selecting the form based on your entity type:
For UEN-registered entities
For individuals trading under own name
Please note that:
- You have to notify the employee on the refund.
- The Board will process the refund based on the refund amount declared for each relevant month in your application. If the refund processed is erroneous due to incorrect amount indicated in the application, the employer is required to pay any CPF shortfall and late payment interest will apply.
- 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 before applying for the refund.
- The refund is subject to the availability of funds in the employee's CPF accounts.