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Employer obligations

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Declaring accurate wage information
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Making CPF contributions

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Applying for a CPF Submission Number
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Compliance and rectifications

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Paying CPF for self-employed vendors

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Would Contribute-As-You-Earn (CAYE) be applicable on invoices for goods provided by self-employed vendors?

Contribute-As-You-Earn (CAYE) will apply to all taxable revenue, including profits made on goods provided. To avoid over-collection of CAYE contributions, self-employed persons (SEPs) can log in to the CAYE digital services to adjust their estimated expenses to include the costs of goods. The SEP’s CAYE contribution rate will then be adjusted accordingly.