As an employer, you are legally obligated to pay CPF contributions correctly and promptly for your employees. Non-compliance of CPF contributions is an offence. Upon detection of such non-compliance, CPF Board will take enforcement actions to recover any CPF contributions owed to your employees and impose penalties (which include late payment interest and composition amount).
If employers do not pay all outstanding CPF contributions, late payment interest, and the composition amount (if any) by a given deadline, CPF Board will commence prosecution actions against you. Upon conviction, the court will order you to pay the outstanding CPF contributions, late payment interest as well as a court fine and/or be sentenced to imprisonment.
