Making Voluntary Contributions

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My Singapore Permanent Resident employee contributed CPF at a higher rate than stipulated ones in his previous employment. Am I required to pay CPF at the higher rate?

The higher contribution rate ceases upon a change of employment within the first two years of obtaining Singapore Permanent Resident (SPR) status i.e. the rates will go back to the graduated rates. Therefore, there is no need to contribute CPF at higher rates.

If you and your SPR employee wish to contribute at higher rates, you can submit a joint application with your SPR employee based on your entity type:    

For UEN-registered entities

For individuals trading under own name