You are viewing a pre-production site.

Scheduled Maintenance: CPF digital services will not be available on 1 Oct 2023, from 12am to 6am.

A Singapore Government Agency Website
Central Provident Fund Board logo
Who we are Tools and services Infohub
You are at
Employer services

Employer obligations
Making CPF contributions
Making Voluntary Contributions
Compliance and rectifications
Corporate service buyers
Who we are
Tools and services
Infohub
CPF EZPay
FAQs
Calculators
Forms
Main menu

Employer services

Employer services home
Forms and e-applications
Past transactions
CPF EZPay
FAQs
Calculators
Forms
Employer services

Forms and e-applications

Employer account services
Direct debit for CPF contributions
Voluntary CPF contributions
Refund or adjustment of CPF contributions
Composition amount payment
Others
Employer services

Past transactions

Enquiry on application submission status
Main menu

Employer obligations

Find out more
Declaring accurate wage information
Who should receive CPF contributions
What payments attract CPF contributions
How much CPF contributions to pay
Skills Development Levy
Contributions to self-help groups
SHARE donations
Main menu

Making CPF contributions

Find out more
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
Main menu

Making Voluntary Contributions

Find out more
Main menu

Compliance and rectifications

Find out more
Enforcement and penalties for non-compliance
Applying for refund of CPF contributions
Applying for adjustment of CPF contributions
Main menu

Corporate service buyers

Paying CPF for self-employed vendors

Your page is loading.
One moment please.

For GST-registered sole proprietors, are the Contribute-As-You-Earn (CAYE) contributions computed based on the full service fee, inclusive of GST?

Yes, Contribute-As-You-Earn (CAYE) will apply to the full amount of the service fee inclusive of GST. To avoid over-collection, self-employed persons can include the GST as part of their estimated expenses on the CAYE digital services.