The Central Provident Fund (CPF) is a mandatory savings scheme in Singapore, and employers carry the compliance burden. Rates change almost every year, wage ceilings keep rising, and enforcement starts once you miss the 14th of the following month. This employer guide to CPF contributions in Singapore covers who qualifies, the current rates and ceilings, how to file, and what late payment costs.
Bottom line: for employees aged 55 and below, the total CPF rate is 37%, split 17% employer and 20% employee, per the CPF Board. Contributions are due on the last day of the month, with a grace period to the 14th of the next month before enforcement.
What Is the Central Provident Fund (CPF)?
The Central Provident Fund (CPF) is a mandatory social security savings scheme funding retirement, healthcare, and housing. The CPF Board administers it under the Ministry of Manpower (MOM). Contributions split across four accounts: the Ordinary Account (OA), Special Account (SA), MediSave Account (MA), and Retirement Account (RA), created at age 55.
One recent structural change matters for older staff. The CPF Board closed the Special Account for members aged 55 and above on 19 January 2025, affecting about 1.4 million members, moving those savings to the Retirement Account up to each member’s Full Retirement Sum, with any balance to the Ordinary Account.
Which Employees Need CPF Contributions?
Employers must contribute for Singapore Citizens and Singapore Permanent Residents (SPRs) earning total wages of more than $50 a month, per the CPF Board’s who should receive CPF contributions guidance. This covers full-time, part-time, casual, and temporary staff. The $50 threshold is low, so most local hires qualify from their first pay run.
Do Foreign Workers Need CPF Contributions?
No. Employees who are neither Citizens nor Permanent Residents are excluded from CPF, including Employment Pass (EP), S Pass, and Work Permit holders, per the CPF Board. Paying CPF for a foreigner is an offence, not a courtesy. Foreign staff are instead covered by the Foreign Worker Levy or EP framework, so keep them out of your CPF submissions.
What Are the CPF Employer Contribution Rates in 2026?
For employees aged 55 and below, the total CPF contribution rate is 37%, made up of 17% employer and 20% employee, on wages above $750 a month. The $750 mark is where full rates apply; the $50 monthly figure above is the eligibility floor, and employees earning above $50 but $750 or less pay lower phased rates. The rates below took effect on 1 January 2025 and remain current in 2026, stepping down by age band.
| Age band | Employer | Employee | Total | Source |
|---|---|---|---|---|
| 55 and below | 17% | 20% | 37% | CPF Board (1 Jan 2025) |
| Above 55 to 60 | 15.5% | 17% | 32.5% | CPF Board (1 Jan 2025) |
| Above 60 to 65 | 12% | 11.5% | 23.5% | CPF Board (1 Jan 2025) |
| Above 65 to 70 | 9% | 7.5% | 16.5% | CPF Board (1 Jan 2025) |
| Above 70 | 7.5% | 5% | 12.5% | CPF Board (1 Jan 2025) |
Senior-worker rates keep climbing. Under the Tripartite Workgroup on Older Workers, the CPF Board raised rates for workers aged 55 to 70 in phased steps in 2022, 2023, 2024, and 2025, lifting the 55-to-60 total from 31% in 2023 to 32.5% in 2025.
What Are the CPF Contribution Rates for Permanent Residents?
New SPRs pay graduated (reduced) rates for their first two years of PR status, then full rates from year three. Employer and employee can jointly apply to the CPF Board to pay full rates earlier. The table below shows the graduated rates for a Permanent Resident aged 55 and below.
What Are the CPF Contribution Ceiling Limits?
Two ceilings cap how much wage attracts CPF: the monthly Ordinary Wage (OW) ceiling and the annual Additional Wage (AW) ceiling. The OW ceiling has risen in phased steps to $8,000 from 1 January 2026, per the CPF Board. A CPF Annual Limit of $37,740 caps total mandatory plus voluntary contributions per employee each year.
The AW ceiling is a formula: $102,000 minus the employee’s total Ordinary Wages subject to CPF for the year, per the CPF Board’s Additional Wage ceiling guidance. That $102,000 annual salary ceiling has stayed fixed since 1 January 2016 even as the monthly OW ceiling rose.
What Is the Difference Between Ordinary Wages and Additional Wages?
Ordinary Wages (OW) are wages due wholly and exclusively for the month, such as monthly salary and fixed monthly allowances. Additional Wages (AW) are wages paid at intervals longer than a month, such as annual bonuses, leave encashment, and annual commissions. The split matters because each type has its own ceiling, so classifying a payment wrongly changes the CPF owed.
How Do You Calculate CPF Contributions for Employees?
Apply the age-band rate to Ordinary Wages up to the monthly ceiling, then apply the AW ceiling formula to bonuses. Take a Citizen aged 30 earning $8,000 a month plus a $20,000 annual bonus in 2026, when the OW ceiling is $8,000.
- Ordinary Wages: the $8,000 salary is at the OW ceiling, so the full $8,000 attracts CPF each month. Monthly CPF is 37% of $8,000 = $2,960 ($1,360 employer, $1,600 employee).
- Total OW for the year: $8,000 x 12 = $96,000 subject to CPF.
- AW ceiling: $102,000 minus $96,000 = $6,000, per the CPF Board’s Additional Wage ceiling formula.
- Bonus: only $6,000 of the $20,000 bonus attracts CPF. CPF on that AW is 37% of $6,000 = $2,220 ($1,020 employer, $1,200 employee).
What Is a CPF Submission Number (CSN)?
A CPF Submission Number (CSN) is the identifier required for every CPF transaction. It combines the employer’s CPF Account Number, based on the entity’s Unique Entity Number (UEN) or the individual’s NRIC, with a Payment Code Suffix, per the CPF Board. Register a CSN before your first submission. New companies usually set this up during onboarding, alongside business setup in Singapore.
How Do You File CPF Contributions Online?
File monthly through CPF EZPay, the web platform that replaced e-Submit@web, logging in with Singpass or Corppass. CPF EZPay auto-computes contributions from the wage and age data you enter, so you verify rather than calculate by hand. A CPF EZPay Mobile app handles simpler submissions.
- Register your CSN and set up Corppass access for the entity.
- Set up GIRO (General Interbank Recurring Order) for automatic deduction.
- Each month, log in and enter or upload employee wage data (OW and AW).
- Verify the auto-computed CPF amounts against your payroll.
- Submit and pay by GIRO, PayNow QR, or eNETS.
The same submission bundles the Skills Development Levy (SDL) and self-help group contributions: CDAC (Chinese Development Assistance Council), ECF (Eurasian Community Fund), MBMF (Mosque Building and Mendaki Fund), and SINDA (Singapore Indian Development Association). See our guide to the Skills Development Levy in Singapore for how the SDL is set.
When Is the CPF Filing Deadline in Singapore?
CPF contributions are due on the last day of the month the wages are for, but the CPF Board only starts enforcement if payment is not made by the 14th of the following month, per its due date guidance. If the 14th falls on a weekend or public holiday, the deadline moves to the next working day. Treat the 14th as your monthly compliance checkpoint, not a later due date.
What Are the Penalties for Late or Missing CPF Contributions?
Late payment triggers interest from the day after the due date, plus fines and possible prosecution under the CPF Act. Interest runs at 1.5% per month, subject to a $5 minimum, per the CPF Board. The table below sets out the main penalties.
| Penalty | Amount | Source |
|---|---|---|
| Late payment interest | 1.5% per month (18% per year), minimum $5 | CPF Board |
| Composition (settle out of court) | Up to $1,000 per offence | CPF Board |
| First conviction (CPF Act s58(1)(b)) | $1,000 to $5,000 fine and/or up to 6 months’ jail | CPF Board |
| Repeat conviction | $2,000 to $10,000 fine and/or up to 12 months’ jail | CPF Board |
The interest adds up fast. The CPF Board’s own worked example shows a $3,000 October contribution paid on 20 November, 19 days late, incurs $28 in interest. Directors can also be held personally liable, so late CPF is a leadership risk, not just an admin slip.
Do Self-Employed Individuals Pay CPF Contributions?
Self-employed persons (SEPs) contribute only to MediSave, not the Ordinary or Retirement accounts. The obligation applies once net trade income exceeds $6,000 a year, at rates that vary by age and income, per the CPF Board. MediSave is enforced through the Inland Revenue Authority of Singapore (IRAS) at tax filing. SEPs may top up other accounts voluntarily, including through the Contribute-As-You-Earn (CAYE) scheme.
How Do Foreign-Owned Companies Stay CPF Compliant in Singapore?
A foreign-owned Singapore entity has the same CPF obligations as any local employer once it hires Citizens or PRs. The obligation follows the employee’s residency, not the company’s ownership, so foreign founders cannot assume CPF does not apply. The practical hurdles are Corppass registration, CSN setup, and tracking rates and ceilings that change almost yearly from abroad. Our statutory compliance in Singapore guide maps the full obligation set.
How Commenda Helps With Singapore Employer Compliance
CPF rates, wage ceilings, and self-help fund allocations change almost every year, and missing the 14th triggers interest and enforcement. Commenda’s entity management platform tracks every Singapore filing and deadline in one place, so CPF, SDL, and annual filings never slip past their dates.
Use our compliance calendar to see CPF and other obligations by entity, and our annual compliance in Singapore guide to plan the full year. If payroll data lives in your ERP, Commenda supports 100+ ERP, API, and custom integrations to keep contribution figures consistent across systems.
Book a demo to get a free review of your Singapore compliance calendar.
