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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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How do I calculate CPF contributions on Additional Wages (AW) paid before the end of the year/last month of employment?

Employers are allowed to use the previous year's monthly Ordinary Wages (OW) or current year's OW to estimate the Additional Wage (AW) Ceiling. Employers should re-calculate the AW Ceiling based on the Total OW subject to CPF contributions at the end of the year or upon employee's resignation. Any shortfall in the CPF contributions should be paid together with December's contributions or contributions for the employee's last month of employment, whichever is applicable.

For more information, please view Examples (PDF, 0.6MB) on the computation of the AW Ceiling.