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CPF Contribution for Employees



QIf I am concurrently employed by more than one employer, can I choose only one employer to contribute CPF?
A

If you are concurrently employed by more than one employer, all your employers must pay CPF contributions based on the wages payable to you. This is because the Ordinary Wage (OW) ceiling is applicable on a “per employment” basis.

However, if your total wages exceed the prevailing OW ceiling, you may apply to limit your share of contributions on OW. All your employers have to pay the employer's share of CPF contributions on the full amount of wages at the prevailing rate, subject to the OW ceiling.

To limit your share of CPF contributions, please use My Mailbox (via SingPass login) to submit your application with the following information:  
  • Details of your employers and OW payable by them in this format

Name of Employers

OW payable from each employer
   
   
  • Current employment status (choose one)

i. You have been working for the above employers and CPF contributions are paid according to the prevailing CPF contribution rates.

ii. You have just commenced on a new employment with one of the employers this month. (Please include a copy of your employment contract if you have just commenced a new employment and there is no CPF contribution history from your new employer.)

  • Your written consent to inform all your employers on your application, as the Board will notify your employers when your application is approved.

Please submit the application personally and indicate the amount of employee’s share of CPF contributions to be recovered from your wages from your employers.

Points to note:
 
You are required to inform the Board and your employers if there is any:
  1. reduction in your combined OW below the prevailing OW ceiling from any of the above employers, or
  2. change in your employment status with the employers.

Please submit a new application if you wish to limit your share of CPF contributions from employers which were not previously approved by the Board.




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