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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 given to your employee in recognition of his long service.

However, to promote loyalty, CPF contributions are not payable on Long Service Award (LSA) that is given to your employee with at least 5 years of service and subsequent LSA for each 5-year period of service with you, up to the amount of your employee’s Ordinary Wages (OW) for the month in which the LSA is paid.

If the LSA exceeds the OW for the month, CPF contributions are payable on the amount in excess of OW. If your employee has no OW payable in that month, CPF contributions are payable on the entire LSA.


Are CPF contributions payable?




Yes, on the amount of LSA exceeding OW

OW = 0

Yes, on the entire LSA

The CPF treatment is the same even if the LSA is payable after your employee has left employment.