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You can make Voluntary Contributions (VC) to:

 

1. Your employee(s)' Special or Retirement Account under the Retirement Sum Topping Up Scheme (RSTU) (tax deduction available to employer and tax relief available to employee).*
2. Your employee(s)' MediSave Account (tax deduction available to employer and tax relief available to employee ). *
3. Your employee(s)' MediSave Account via the Additional MediSave Contribution Scheme (AMCS) (tax free for employees and tax benefits available to employers). #
4. Your employee(s)' three CPF accounts (no tax deduction for employer and no tax relief for employee). #

Please note that your employees must be Singapore Citizens or Singapore Permanent Residents only.

 

^# The VC made will be treated as the current month's contribution. Backdating of VC to an earlier date is not allowed.

 

* If your employee is eligible to receive matching grant under the Matched Retirement Savings Scheme or the Matched MediSave Scheme, he/she will not receive tax relief for the top-ups that qualify for the matching grants.

 

You can find out more on the types of VC you can make for your employees.