Are CPF contributions payable for interns undergoing an internship programme?
In general, CPF contributions are payable for all local employees, including interns, to enable Singapore Citizens and Singapore Permanent Residents to start early in building their retirement savings.
However, in consultation with the Ministry of Education, employers can be exempted from making CPF contributions on wages (e.g. allowance, bonus, overtime pay) for interns if they are students:
- enrolled in an institution or programme subsidised by the MOE, and
- employed for training approved by their educational institution.
This approach serves to prioritise internship opportunities for students whose courses of study are most aligned with national objectives. For such CPF-exempt internships (including any approved extensions), employers must obtain and retain documentations from the institutions.
If the internship is not endorsed by the educational institutions, CPF contributions remain payable similar to part-time and temporary employments.
Find out more about which classes of student employees are CPF exempted (PDF, 0.2MB) under the header “Students”.
