I have just converted from a Singapore Permanent Resident to a Singapore Citizen. When should I apply the CPF contribution rates applicable to Singapore Citizens?
The CPF contribution rates for a Singapore Citizen will apply from the date you have converted to a Singapore Citizen.
For Ordinary Wages (OW), your employer will need to pro-rate your OW and apply the appropriate rates to determine your CPF contributions. Your employer can write to us for assistance on the computation if the OW for the month exceeds the OW ceiling or if the pro-rated wages are below $750.
For Additional Wages (AW), your employer will need to apply the applicable contribution rate depending on when the AW is payable to you.
Example:
Assuming you are in your second year of Singapore Permanent Resident (SPR) status and become a Singapore Citizen on 15 June 2020:
For OW
- The second year SPR rate should be applied on the pro-rated wages for the period 1 June to 14 June 2020.
- The Singapore Citizen rate should be applied on the pro-rated wages for the period of 15 June to 30 June 2020.
For AW
- The second year SPR rate should be applied on the AW if it is payable between 1 June and 14 June 2020.
- The Singapore Citizen rate should be applied on the AW if it is payable between 15 June and 30 June 2020.
