CPF contributions are payable when there is an employer-employee relationship, i.e. a contract of service.
Employers are required to pay both the employer and employee’s share of CPF contributions every month. They are entitled to recover the employee’s share from the employee’s wages.
CPF contributions are payable for Singapore citizens (SCs) and Singapore permanent residents (SPRs) who are:
- Working in Singapore under a contract of service.
- Employed under a permanent, part-time or casual basis.
However, if the employee is an SC or SPR working overseas, CPF contributions are not mandatory.
For information on CPF contributions, see the Employers Guide to CPF. You can also email the CPF Board at email@example.com if you require any assistance.