CPFB | How much CPF contributions to pay platform workers

PLATFORM OPERATOR OBLIGATIONS

How much CPF contributions to pay

CPF contribution rates depend on a platform worker’s opt-in status, earnings tier and age group. Learn how to calculate the amount of CPF contributions you need to pay.

Contribution rates

What are the CPF contribution rates for platform workers?

The CPF contribution rate depends on a platform worker’s opt-in status, age group and earnings tier.

CPF contribution rates are applied on platform workers’ net earnings.

Learn how to calculate a platform worker’s net earnings

CPF contribution rates for platform workers born on or after 1 Jan 1995 or those born before 1 Jan 1995 and have opted in.

From 2025, the CPF contribution rates will gradually increase over 5 years to align with those of employees and employers, reaching up to 20% and 17% respectively by 2029.

The following table summarises the contribution rates from 1 Jan 2025 across the different age groups.

Platform workers' age (years)	Contribution rates from 1 Jan 2025 (Monthly net earnings > $750)
Platform workers' age (years)	By platform operator (% of earnings)	By platform worker (% of earnings)	Total (% of earnings)
35 and below	3.5%	10.5%	14%
Above 35 to 45	3.5%	11.5%	15%
Above 45 to 50	3.5%	12.5%	16%
Above 50 to 60	3.5%	13%	16.5%
Above 60 to 70	3.5%	10.5%	14%
Above 70	3.5%	9%	12.5%

CPF contribution rates for platform workers born before 1 Jan 1995 and have not opted in

Download CPF contribution rate (PDF, 0.2 MB)

The following table summarises the CPF contribution rates from 1 Jan 2025 across the different age groups.

Platform workers' age (years)	Contribution rates from 1 Jan 2025 (Monthly net earnings > $750)
Platform workers' age (years)	By platform operator (% of earnings)	By platform worker (% of earnings)	Total (% of earnings)
35 and below	0%	8%	8%
Above 35 to 45	0%	9%	9%
Above 45 to 50	0%	10%	10%
Above 50	0%	10.5%	10.5%

You can use the platform worker CPF contribution calculator to calculate the CPF contributions applicable to your platform workers.

Computation

CPF contribution calculation

Determine the opt-in status of your platform workers

After performing the monthly opt-in status query with CPF Board, you can determine the applicable CPF contribution rate for your platform workers.

You should use the right CPF contribution rates for your platform workers, depending on their opt-in status. If a platform worker (born before 1995) joins you after the monthly query, you should deduct their CPF contributions using the contribution rate for non-opt-in platform workers, until you have confirmed the platform worker’s opt-in status in the subsequent opt-in query.

The CPF contribution rates are the same for platform workers born on or after 1 Jan 1995 and those born before 1 Jan 1995 who have opted in.

Download CPF contribution rate (PDF, 0.2MB)

Those born before 1 Jan 1995 and have not opted in have a different CPF contribution rate.

Download CPF contribution rate (PDF, 0.2MB)

Determine the rates by age group and earnings tier

Age group

Different rates apply to different age groups.

The CPF contribution rates for the next age group apply from the first day of the month after the platform worker's birthday month.

View an example on how CPF contribution rates apply based on age group

Earnings band

Different rates apply for different earnings tiers.

Determine the earnings subject to CPF contributions

A platform worker’s CPF contributions are computed based on the net earnings payable in a month. The net earnings are derived by deducting the Fixed Expense Deduction Amount from the gross earnings.

Learn how to calculate a platform workers’ net earnings

Provision of platform operator share of CPF contribution

You will have to pay the platform operator share of CPF contributions as long as your platform worker has net earnings of more than $50 monthly, if the platform worker is born in or after 1995, or has opted in to increased CPF contributions.

You will also have to deduct and submit the platform worker share of CPF contributions, for all platform workers with net earnings of more than $500 monthly.

Compute the CPF contributions on monthly net earnings

Compute total CPF contributions

You can compute the total CPF contributions by applying the applicable CPF contribution rate to the platform workers’ monthly net earnings. The total CPF contributions are rounded to the nearest dollar.

Use the platform worker CPF contribution calculator

You can use the platform worker CPF contribution calculator to calculate the CPF contributions applicable to your platform workers.

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Resources

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FAQs

Common questions

How should platform workers’ share be deducted from earnings?

How to calculate CPF contributions for platform workers working with multiple platform operators?

How are CPF contribution rates applied when a platform worker moves to the next age group?

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The following table summarises the contribution rates from 1 Jan 2025 across the different age groups.

The following table summarises the CPF contribution rates from 1 Jan 2025 across the different age groups.