Are CPF contributions payable for seaman?
CPF contributions are payable for a master, a seaman or an apprentice in any vessel if he is a citizen of Singapore and employed under a contract of service or other agreement entered into in Singapore.
However, CPF contributions are exempted for a seaman who is a Singapore Citizen and is employed:
- in a Swedish ship on terms and conditions of service applicable to Swedish seamen; or
- in a Norwegian ship on terms and conditions of service applicable to Norwegian seamen; or
- by the East Asiatic Co. Ltd. of Denmark on terms and conditions of the agreement between the Danish Shipowners’ Association and the Seamen’s Union in Denmark.
CPF contributions are not payable for a seaman who is a permanent resident of Singapore.