My employee has renounced his Singapore Citizenship/Singapore Permanent Resident status in a month. Do I need to pay his CPF for the entire month?
If your employee has renounced his Singapore Citizen/Singapore Permanent Resident (SC/SPR) status, you would need to pay CPF contributions for him for the period when he is still a SC/SPR. CPF contributions are not required from the day your employee becomes a foreigner.

For Ordinary Wages (OW), you will need to pay CPF contributions on the pro-rated OW. For Additional Wages (AW), CPF contributions are required depending on when the AW is payable to your employee.

Please ensure your employee informs you when he renounces his SC/SPR status.

Example

Assuming your employee renounces his SC/SPR status and becomes a foreigner on 10 January 2022 and he receives OW and AW for January 2022.

For OW
  • CPF contribution is only required on the pro-rated wages for the period 1 to 9 January 2022.
For AW
  • CPF contribution is required on the AW if it is payable to the employee between 1 to 9 January 2022.
  • CPF contribution is not required on the AW if it is payable on or after 10 January 2022.

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