Who is exempted from receiving CPF contributions?
Employees should receive CPF contributions from their employers. However, the following employees are exempted from receiving CPF contributions:
- Students who fulfil exemption criteria. Find out more about who you need to pay CPF contributions for (PDF, 0.2MB) under the header “Students”.
- Foreigners. Persons who are not Singapore Citizens or Permanent Residents.
- Domestic employees with employment not exceeding 14 hours in any week. Examples include cooks, maids and gardeners.
- Employees of the United Nations (UN) Organisation, or any agency or institution of the United Nations Organisation stationed in Singapore. Please refer to the UN website for the list of organisations that are part of the UN Organisation under the headers "United Nations Organs and Programmes" and "Specialized Agencies and other Organizations".
- Seamen who are Singapore Citizens and are employed:
i. in a Swedish ship on terms and conditions of service applicable to Swedish seamen; or
ii. in a Norwegian ship on terms and conditions of service applicable to Norwegian seamen; or
iii. 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.