If Self-Help Group (SHG) contributions have been omitted or underpaid, back payment must be made to CPF Board immediately, in accordance with the relevant guideline below:
For Chinese Development Assistance Council (CDAC) Fund, Eurasian Community Fund (ECF) and Singapore Indian Development Association (SINDA) Fund
Back payment is required only for employee contributions omitted or underpaid from 1 January of the year in which the omission or underpayment is discovered. Contributions omitted or underpaid prior to 1 January of that year do not require back payment.
Example: An omission of CDAC/ECF/SINDA contributions is discovered in July 2026, with the omission dating back to December 2024. Back payment is required only for contributions from 1 January 2026 onwards. Contributions omitted prior to 1 January 2026 do not require back-payment.
For Mosque Building and Mendaki Fund (MBMF)
Back-payment is required for all employee contributions omitted or underpaid from the date the omission or underpayment first occurred, including amounts from prior years.
Example: An omission of MBMF contributions is discovered in July 2026, with the omission dating back to December 2024. Back payment is required for all contributions from December 2024 to the present.
