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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 for my employee who is on overseas employment but working remotely from Singapore as a temporary arrangement due to COVID-19 situation?

Similar to IRAS tax concession, CPF contributions are not payable up till 30 Jun 2021 if your employee has been working from Singapore remotely since 2020 due to COVID-19 travel restrictions, provided that all the conditions stated below are met.

If the period of your employee’s stay in Singapore did not extend beyond 31 Dec 2020

The qualifying conditions are:

a.       There is no change in the contractual terms governing employee’s employment overseas before and after his/her return to Singapore; and

b.       This is a temporary work arrangement due to COVID-19.

If the period of your employee’s stay in Singapore extend to 2021

(i) For the period up to 30 Jun 2021

Besides conditions (a) and (b) above, the additional qualifying conditions are:

c.        The work performed by employee during his/her stay in Singapore would have been performed overseas if not for the travel restrictions caused by COVID-19; and

d.       Employee will leave Singapore as soon as he/she is able to do so.

(ii) For the period from 1 Jul 2021

Similar to other employees who are working in Singapore, CPF contributions are required on wages payable to employees who are working remotely in Singapore from 1 Jul 2021 onwards.

Nevertheless, you may write to us for a review of the CPF treatment if the country where your employee is based has imposed a ban on the entry of travellers into the country or it is impossible for your employee to travel due to unavailability of flights or other modes of transport. You will have to declare that the four conditions as described above [i.e. (a) to (d)] are fulfilled and provide supporting documents on the travel ban.