What are an employer's CPF duties in Singapore?
Employers must make Central Provident Fund contributions for employees who are Singapore citizens or permanent residents, on top of the wage itself. Foreign employees on work passes are not in CPF, which is why total employment cost differs between the two groups.
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How it works
Contribution rates depend on the employee's age and wage, and both an employer share and an employee share are paid to the CPF Board each month. Employers also owe statutory leave, insurance and levy duties depending on the pass type, all published by the Ministry of Manpower.
Commonly mixed up with
CPF is often described as a tax. It is a mandatory savings scheme credited to the employee's own accounts.
What are an employer's CPF duties in Singapore?
| Knowledge, Singapore | Business and finance |
|---|---|
| Short answer | Employers must make Central Provident Fund contributions for employees who are Singapore citizens or permanent residents, on top of the wage itself. Foreign employees on work passes are not in CPF, which is why total employment cost differs between the two groups. |
| How it works | Contribution rates depend on the employee's age and wage, and both an employer share and an employee share are paid to the CPF Board each month. Employers also owe statutory leave, insurance and levy duties depending on the pass type, all published by the Ministry of Manpower. |
| Commonly mixed up with | CPF is often described as a tax. It is a mandatory savings scheme credited to the employee's own accounts. |
| Last reviewed | 2026-08-08 |
Short questions
- Does CPF apply to pass holders?
- Work pass holders are outside CPF, and other duties may apply instead.
- Who sets the rates?
- Rates are published by the CPF Board and vary by age and wage.
- Is there a foreign worker levy?
- Certain pass types carry a levy, published by MOM.
- Are directors covered?
- Treatment depends on whether the director is an employee, which MOM explains.
- When are contributions due?
- Contributions are monthly, with published deadlines and penalties.
Sources
More in this track
- How do you register a company in Singapore as a foreigner?
- How does a foreign owner open a corporate bank account in Singapore?
- When does a Singapore company have to register for GST?
- How is a Singapore company taxed on its profits?
- Can you get an Employment Pass to run your own Singapore company?
- What does a company need for a registered office in Singapore?
- What must a Singapore company file every year?
- When does a business in Singapore need a MAS licence?
- What changes when you hire locally instead of relocating staff to Singapore?
These pages explain how the rules work and link the authority that owns them. They are not legal, tax or immigration advice, and amounts and thresholds change, so open the source before you act.
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