Beware of scam calls and scam messages impersonating as CPF officers asking for your personal details. Ignore them and do not share your Singpass ID/password or banking details with anyone. CPF officers will NOT ask for your Singpass, banking userid or password.

Scheduled Maintenance: CPF digital services will not be available from 26 Nov 2022, 10pm to 27 Nov 2022, 7am.

Maintenance: CPF digital services are not available on 22 Nov 2022 from 12.30pm to 2.30pm. You may access CPF Mobile app.

Making Voluntary Contributions

Your page is loading.
One moment please.

I would like to apply for a refund of excess CPF contributions paid to my employee(s). Which refund application form should I use?


Please refer to the table below to find out more information on the refund type that is applicable to you:


Refund Type


1. CPF Contributions Paid in Excess of the Additional Wage (AW) Ceiling (RFM/Form CAPVC)

Note: The employer must provide the 12 months’ wage records and contribution details of the employee for the purpose of computation of the AW Ceiling.

  • There were changes to the employees’ Ordinary Wages which resulted in changes in the AW Ceiling
  • You did not estimate the annual AW Ceiling and paid CPF contributions based on your employee’s actual AW during the year..

To estimate the AW ceiling during the year and reduce the amount that needs to be refunded at the end of the year, you can access the following resources:

a. AW Ceiling Calculator

b. Examples on the Computation of the AW Ceiling (PDF, 0.6MB)

c. Myths and Facts on the AW Ceiling (PDF, 3.0MB)


2. CPF Contributions Paid on Conditional Wages Repayable (RFM/Form 40)

Note: The refund application must be submitted to the Board immediately and no later than one year from the date wages are repayable to the employer.

  • You paid CPF contributions on a conditional wage which your employee has to repay as he did not fulfil certain conditions tied to the payment.
  • You paid CPF contributions on paid annual leave which were later converted to no pay leave due to your employee’s resignation/termination or extended no pay leave period.


3. CPF Contributions Paid in Error (RFM/Form 40)

Note: The refund application must be submitted to the Board immediately and no later than one year from the date of payment of CPF contributions.

  • You overlooked your employee's age group or citizenship status and used wrong contribution rates.
  • You paid CPF contributions for an employee who has left the company.

Find out the list of common situations (PDF, 0.1MB) where CPF contributions are paid wrongly.