As an employer, you are required to make CPF contributions for employees who are Singapore Citizens or Permanent Residents (SPRs). CPF contributions are not required for employees who are neither Singapore Citizens nor SPRs.
Determining your employee’s Year of SPR status
The year of SPR status determines your employee’s CPF contribution rates.
First-year rate: Applies from the day your employee obtains his SPR status until the last day of the month of his first anniversary. The SPR status date is shown on his Entry Permit (Form 5/5A) issued by the Immigration & Checkpoints Authority (ICA).
Second-year rate: Applies from the month following his first anniversary as an SPR until the last day of the month of his second anniversary.
Third-year rate: Applies from the month following his second anniversary as an SPR onwards.
Example
If your employee obtained his SPR status on 15 January 2026, the start and end dates for first, second and third year of obtaining SPR status are shown in the table below:
| Year of obtaining SPR status | Starts from | Ends on |
| First year | 15 January 2026 | 31 January 2027 |
| Second year | 1 February 2027 | 31 January 2028 |
| Third year | 1 February 2028 | Not applicable |
