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Making Voluntary Contributions

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My employee has recently obtained his Singapore Permanent Resident status. Do I need to pay CPF contributions for him?

CPF contributions are payable once your foreign employee obtains his Singapore Permanent Resident (SPR) status. Please ensure that your employee informs you when he becomes a SPR.

For the first two years of obtaining the SPR status, both you and your SPR employee will contribute CPF at graduated rates (refer to Tables 2 and 3). It is to help your employee adjust to the lower take-home pay.

From the third year onwards, you and your SPR employee will contribute CPF at the full rates (refer to Table 1).

The first year rate will apply from the day your employee becomes a SPR. You should use the date indicated on his entry permit (Form 5/5A) issued by the Immigration and Checkpoints Authority of Singapore (ICA). The second and third year rates will apply from the month following the anniversary of his SPR conversion.


If your employee has obtained the SPR status on 15 January 2020, the start and end dates for first, second and third year of obtaining SPR status are shown in the table below:   

An example to illustrate the year of SPR status

You can use our calculator to compute the CPF contributions for your SPR employee.