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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 contribution payable on the employee's share of CPF contribution (which is part of his gross wages) if I choose not to recover it from my employee's wages?

As an employer, you are required to pay the total CPF contributions, inclusive of employer and employee’s share, to CPF Board for your employee.

You are entitled to recover the employee’s share of CPF contributions when paying your employee’s wages for the month. If you decide not to recover the employee’s share, you will not be able to do so after the wages are paid to your employee.


Your employee’s monthly wage is $1,000 and the total CPF contribution is $370. This consists of employee's share ($200) and employer's share ($170) of CPF contributions.

If you decide not to recover the employee's share of $200, you will still need to pay $370 to his CPF account based on his monthly wages of $1,000.