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

Making Voluntary Contributions

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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.