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Making Voluntary Contributions

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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.