CPF contributions for your first hire
Rates, deadlines, and the wage ceiling changes that took effect in January.
As a Singapore employer you must pay CPF for employees who are citizens or permanent residents earning more than fifty dollars a month. Both employer and employee shares are due by the fourteenth of the following month through the CPF EZPay system. Contribution rates depend on the employee's age, and CPF is calculated up to the Ordinary Wage ceiling, which rises again this year.
Your first hire turns you into an employer with monthly CPF obligations. The mechanics are simple once you have run one cycle.
Who you pay CPF for
CPF is payable for employees who are Singapore citizens or permanent residents earning more than S$50 a month. You pay both the employer and the employee shares; the employee's share is deducted from their wages. For foreign employees you pay the applicable levy instead of CPF.
Rates and the wage ceiling
Contribution rates depend on the employee's age band, with the highest total rate for younger workers. CPF is calculated on wages up to the Ordinary Wage ceiling, which is being raised in steps — confirm the current figure before you run payroll, because using last year's ceiling under-contributes.
The monthly deadline
Contributions for a given month are due by the 14th of the following month through CPF EZPay. Late payment attracts interest and enforcement from the CPF Board. Your CPF due dates sit alongside your other obligations in the deadline tracker.
Don't forget IR8A
Employers also report employees' earnings annually. If you have five or more employees you are in the Auto-Inclusion Scheme, with IR8A information submitted to IRAS by 1 March each year.
Frequently asked questions
This guide is general information, not legal or tax advice. Confirm requirements with ACRA and IRAS, or speak to your corporate secretary.