CPF Employer News - CPF Contribution of Employee Benefits

Posted on: 2021-08-02



Are you an employer that needs to pay CPF contributions? Here is a blog answering all your dying questions:





The Central Provident Fund (CPF) is a mandatory social security savings scheme funded by contributions from employers and employees.

The CPF contribution rates for employers range from 7.5% to 17% (updated on 1st January 2016) depending on their age and citizenship.



Employers must pay CPF contributions to employees who are:

  1. Singaporean Citizens
  2. Singapore Permanent Resident (SPR)**

AND


  1. Full-time
  2. Part-time
  3. Temporary (contract)*

AND


  1. Monthly salary above SGD 50

Employers are required to pay CPF contributions for their 1st and 2nd-year SPR(s) if they both applied for CPF contributions.


*Freelancers are INELIGIBLE for CPF contributions
**1st and 2nd-year SPR(s) have to be jointly applied with employers to contribute at full employer-full employee rates




Wages payable for CPF contributions:

  • Ordinary Wages
    • Basic Salary
  • Additional Wages
    • Overtime Pay (OT)
    • Cash Incentives
    • Allowances
    • Bonuses & Commission

Check out CPF’s 9-page PDF guideline for a more detailed explanation of payments and allowances.


CPF Calculator - Singapore Citizens & SPR (3rd year onwards)



This calculator counts the CPF contributions payable for private-sector employees who are Singapore Citizens or 3rd year Singapore Permanent Residents (SPR).


Step 1

  1. Click on the calendar icon.
  2. Select the birthday of your employee*.

*only requires month and year


Step 2

  1. Click on the calendar icon.
  2. Select the date of CPF contribution*.

*only requires month and year


Step 3

  1. Type in the ordinary wages.
  2. Type in the additional wages.
  3. Click on the “Calculate” button once all the fields have been filled.

Example A: Ah Huat


Birthday 10 February 1984
CPF Contribution Date 22 July 2020
Ordinary Wage (e.g. basic salary) SGD 1,800
Additional Wage (bonus, commission, allowance, incentive, and overtime pay) SGD 500

Ah Huat is a Singaporean delivery driver who earns a monthly salary of SGD 1,800. Not to mention, his employer has agreed to pay him a bonus of SGD 500 for his excellent performance throughout the year.



As evident from the picture above, Ah Huat's boss can easily input Ah Huat's personal information into the respective fields, and the CPF calculator will calculate the results.


The CPF calculator will compute the employer’s payable CPF contribution - SGD 851.


CPF Calculator - SPR (1st and 2nd year)


This calculator computes the CPF contributions payable for private-sector employees who are 1st & 2nd year Singapore Permanent Residents (SPR).


Step 1

  1. Click on the calendar icon.
  2. Select the birthday of your employee*.
*only requires month and year

Step 2

  1. Click on the calendar icon.
  2. Select the date of CPF contribution*.
*only requires month and year

Step 3

  1. Click on the dropdown list.
  2. Select either 1st or 2nd-year SPR.

Step 4

Full Employer & Partial Employee Rates is only chosen when an employer decides to contribute more % CPF to an employee.

Full Employer & Partial Employee Rates = (Employer; Full) + (Employee; Partial)



Partial Employer & Partial Employee Rates is only chosen when both employer and employee decide to contribute a small % of the income to CPF.

Partial Employer & Partial Employee Rates = (Employer; Partial) + (Employee; Partial)


  1. Click on the dropdown list.
  2. Select either partial employer and employee rates OR full employer and partial employee rates.

Step 5

  1. Type in the ordinary wages.
  2. Type in the additional wages.
  3. Click on the “Calculate” button once all the fields have been filled.

Example B: Rodrigues Nicola


Birthday 12 December 1990
CPF Contribution Date 22 August 2020
Citizenship 1st Year SPR
CPF Type Partial Employer & Partial Employee Rates
Ordinary Wage (e.g. basic salary) SGD 1,800
Additional Wage (bonus, commission, allowance, incentive, and overtime pay) SGD 500

Nicola is a reach-truck operator who earns SGD 1,800 per month. He was given a bonus of SGD 500 for his good performance throughout the year. As Nicola’s employer, you can use the CPF calculator to count his CPF contributions.



As shown above, Nicola’s employer can input Nicola’s personal information into the CPF calculator.



Results will be shown immediately once all the information has been computed.

You will need to pay SGD 207 to Nicola’s CPF account.


CPF Contribution for Reservist NSmen


As an employer in Singapore, you must pay your male staffs who are heading back for reservists their full salary, including the employer’s CPF contributions.

Companies can claim the make-up pay from MINDEF/SPF/SCDF.



Credits: The Straits Times


4 ways to pay CPF contributions:

  1. Cheque to CPF Board
  2. Cash, NETs, or CashCard at Singpost Office
  3. Direct Debit, Standing Instructions, eNETS, cheques, or Diners Club card / NETS at any AXS Stations
  4. NETs at CPF online platform e-cashier and EZpay

There are 4 ways to pay CPF contribution as an employer.

The 1st, 2nd, and 3rd method are for employers who prefer physical transactions of funds - by cash, NETs, or cheque. There will be staffs to assist those who require assistance.

For employers who prefer e-transactions, you can use the e-cashier service or EZpay to make your CPF contribution.


CPF EZpay


The CPF EZpay is a one-stop online platform for the employers to make their CPF contributions.

Step 1

  1. Login to your employer CPF account using the UEN-registered entity.
  2. Once logged in, click on the CPF EZPay to submit a new Submission.

Step 2

  1. Select the month and year in which you intend to make your CPF contributions.

Step 3

  1. Enter your employee’s NRIC, Name and Salaries.

The following pages will ask for your confirmation of the automatically calculated contributions and offer the available payment options.



CPF contribution is expected to be done by the last day of the month.

Businesses are given till the 14th day of the following month to make their CPF contributions.

Legal actions will be taken against non-compliant employers.



This blog was last updated on 27th July 2021. Information may be subjected to changes in the future.

Please visit the CPF website for more details.

Written by

Jie Xin Goh

Digital Marketing Executive

For more information or enquiries, please contact Jie Xin Goh at jiexin@workclass.co