The conditions for you to enjoy tax relief when you make cash top-ups to yourself, your loved ones or employees are as follows:

• You can enjoy tax relief of up to $8,000 if you make a top-up to yourself; and an additional $8,000 if you make a cash top-up to your loved ones or employees.
• For cash top-ups to self and your loved ones, tax relief is only up to the current Full Retirement Sum (FRS). Log in with your Singpass to see how much you can top up to yourself.
• There is a personal income tax relief cap of $80,000, which applies to all tax reliefs, including tax relief on cash top-ups made to your CPF accounts.
• The tax relief cap will be shared for cash top-ups to Special Account (SA)/Retirement Account (RA) and/or cash top-ups to MediSave Account (MA) *. Find out more about the amount of tax relief you can enjoy.
• If you make cash top-ups to your loved ones, please note that tax relief does not apply to your recipients.
• Your loved ones include parents, parents-in-law, grandparents, grandparents-in-law, spouse and siblings.
• If you are making cash top-ups to a spouse or sibling, you will only be eligible for the tax relief if the recipient's income in the previous year does not exceed $4,000 or if the recipient is handicapped^{^}. In this instance, income would include income from bank interest, dividend and pension, investment income/rental income/directorship income. An example of a handicapped person is someone with visual-impairment, loss of hearing, loss of limb and dementia.
• If you are making a cash top-up to the SA/RA of your employee on his behalf, you will be eligible for an equivalent amount of tax deductions for the cash top-ups made. While such a cash top-up will be included in your employee's taxable income, your employee will receive tax relief of up to $8,000 for cash top-ups made in each calendar year. The tax relief that your employee will receive also takes into consideration any cash top-ups that he has made to his own SA/RA and MA. 
• If you would like to make a CPF contribution to your employee’s MA as an employer, please do so under the Additional MediSave Contribution Scheme (AMCS) to be eligible for tax deduction on your contribution. AMCS contributions are tax-free for employees.

You can learn more about tax relief here.

*The changes related to cash top-ups to MA do not apply to MA contributions made in the capacity of a self-employed person (SEP). If you would like to make MA contributions in the capacity of a SEP, visit the Self-Employed Scheme page for more information on topping up your MA.

^{^}This refers to people who are incapacitated because of physical or mental infirmity.