Are CPF contributions payable for law pupils?
Based on the law practice training guidelines of the Singapore Institute of Legal Education (SILE), the factors in a Practice Training Contract do not point towards a contract of service. Generally, CPF contributions are not payable for law pupils, i.e. law graduates who are serving their practice service period.
However, if the law graduates enter into a contract of employment with the law firm, CPF contributions are payable on wages given to them.