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Making Voluntary Contributions

You can help build your employees' CPF savings voluntarily through additional contributions. Learn how.

Compliance and rectifications

Learn about enforcement actions for non-compliance, if CPF contributions are not paid correctly and promptly.

Corporate service buyers

Help contribute to the MediSave Accounts of self-employed persons when you hire and pay for their services.

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Are CPF contributions payable on Long Service Award (LSA)?

CPF contributions are payable on cash award for long service award (LSA).

CPF contributions are exempted if the cash award is payable to employees with at least 5 years' service and every subsequent period of not less than 5 years' service, i.e. 5,10,15 and so on, and the cash award does not exceed the employee’s Ordinary Wages (OW) for the month in which it is given. If the LSA exceeds the OW, CPF is payable on the amount in excess of the OW.

If the employee has no OW payable other than the LSA for that month, CPF contribution is payable on the LSA.


Is CPF payable?




Yes, the amount of LSA exceeding OW

OW = 0

Yes, on the amount of LSA