It depends on when the Singaporean seaman started working onboard the vessel and whether he continues employment under the same employer from before 1 June 2026.
A Singaporean seaman will continue to remain exempt from CPF contributions on or after 1 June 2026 if he was already serving onboard a Norwegian, Swedish, or East Asiatic Co Ltd (EACL) vessel before 1 June 2026 under an existing employment contract. This exemption continues even if his contract is renewed, extended, or replaced by a new contract within 1 month of the previous contract's termination or expiry date (where the same applies for subsequent renewals/extensions/new contracts) with the same employer, or if he transfers to another Norwegian, Swedish, or EACL vessel under the same employer.
CPF contributions will be required if the seaman starts working onboard a Norwegian, Swedish or EACL vessel on or after 1 June 2026 under a new contract where he had not previously worked onboard any such Norwegian, Swedish or EACL vessel under the same employer prior to 1 June 2026. CPF contributions will also be required if the seaman joins a non-Norwegian, Swedish, or EACL vessel or changes employer.
Please refer to the illustration below on the CPF treatment for a seaman:
