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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 bonuses given to employees for their work done in Singapore if they are currently posted overseas?

CPF contributions are not payable on bonuses given to your employees for work done in Singapore if they are currently posted overseas. This is consistent with the treatment for Ordinary Wages earned when they are working overseas, where it will not be subject to CPF contributions.

Conversely, CPF contributions are payable on the bonuses given to employees for work done during overseas employment if they are currently posted to work in Singapore.

The above CPF treatments apply only if there is no change in employer, i.e. you are still the employer, despite the change in country of employment for the employee.

Where the Singapore employer and the overseas employer are different legal entities

CPF contributions are payable if:

  1. Your employee has terminated the employment contract with you in Singapore and started a new employment with an overseas employer; and
  2. The bonus is payable by you for your employee’s work done in Singapore.

CPF contributions are not payable if:

  1. The employee has terminated the employment contract with the overseas employer and started a new employment with you in Singapore; and
  2. The bonus is payable by the overseas company for work done in overseas.