CPF contribution payment
Monthly CPF contributions for every Singapore Citizen and Permanent Resident employee, covering both the employer and employee shares.
Monthly CPF contributions for every Singapore Citizen and Permanent Resident employee, covering both the employer and employee shares. You calculate and pay the total; the employee share is recovered from their wages.
Late payment attracts interest at 18% per year (minimum $5), and CPF Board can take recovery action against the company and its directors for persistent non-payment.
WHEN
Monthly, due last day of the month
COST
No fee
indicative, checked 2026-09
WHO DOES IT
You, online
LEGAL BASIS
Central Provident Fund Act 1953.
Pay CPF contributions
Via CPF EZPay or payroll software.
Who this is for
Every employer with at least one Singapore Citizen or Permanent Resident employee.
What you’ll hold
- Monthly CPF contribution records
- Itemised payslips showing the employee share deducted
Watch out for
- Missing contributions for a new hire in their first month because payroll was not updated in time.
- Applying the wrong age-band contribution rate, especially for employees who cross an age threshold mid-year.
- Forgetting the graduated Singapore Permanent Resident rates that apply in the first two years of residency.
Sources
- CPF Board — How much CPF contributions to pay checked 2026-09-08
See also
This is item 3 of 32 in the free Singapore Compliance Calendar. See the whole list →