Scheduled maintenance: Long-term care insurance information on Healthcare Dashboard is unavailable from 26 April 2024, 8pm to 28 April 2024, 11.30pm for upgrades.

Scheduled maintenance: CPF digital services will not be available on 28 Apr 2024, from 12am to 6am.

Scheduled maintenance: Long-term care insurance information on Healthcare Dashboard is unavailable from 26 April 2024, 8pm to 28 April 2024, 11.30pm for upgrades.

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
Account creation and management
Direct Debit Arrangement
Voluntary CPF contribution
Refund and adjustment
Composition amount payment
Other forms
Activities
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.

Under Contribute-As-You-Earn (CAYE), corporate service buyers will only pay the net service fee directly to self-employed persons. Are there any legal implications?

Under Contribute-As-You-Earn (CAYE), corporate service buyers (CSBs) will still be paying the full amount stated in the contract to the self-employed person (SEP), with a portion of the service fee credited to the SEP’s MediSave Account and the remainder paid to the SEP's personal bank account. CSBs would be legally obliged to participate in CAYE under the CPF Act.

For audit purposes, CSBs will be able to view the transaction details and amount of CAYE contributions made on the CAYE digital services. In addition, for CSBs who opt to pay via bank mode, the bank will provide a file on the split of CAYE contributions and net service fees paid.