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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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I intend to pay a Long Service Award (LSA) to my employee who had already left my employment. Must I pay CPF on the LSA when the employee is no longer employed by me?

CPF contribution is not payable if the Long Service Award (LSA) is given to the employee with at least 5 years' service and at every subsequent period of at least 5 years’ service.

Only the amount of LSA not exceeding the employee’s Ordinary Wages (OW) for the month in which it is given is exempted from CPF contributions. If the LSA exceeds the OW for the month, CPF is still payable on the amount in excess of the OW. If the employee has no OW payable other than the LSA, CPF contribution is payable on the LSA.

Scenario

Is CPF payable?

LSA ≤ OW

No

LSA > OW

Yes, the amount of LSA exceeding OW

OW = 0

Yes, on the amount of LSA