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Making Voluntary Contributions

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My foreign employee has obtained his Singapore Permanent Resident status. How do I compute CPF contributions on his Ordinary and Additional Wages for the month?

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 Ordinary Wages (OW), you will need to pay CPF contributions on the pro-rated OW. For Additional Wages (AW), CPF contributions are required depending on when the AW is payable to your employee.

Example

Assuming your employee obtains his SPR status on 15 March 2022 and he receives OW and AW for March 2022.

For OW

  • CPF contribution is required on the pro-rated wages from 15 to 31 March 2022.

For AW

  • CPF contribution is not required on the AW if it is payable while the employee was a foreigner i.e. before 15 March 2022.
  • CPF contribution is required on the AW if it is payable on or after 15 March 2022.