You can make Voluntary Contributions (VC) to:

 

1. your platform workers’ Special or Retirement Account, under the Retirement Sum Topping Up Scheme (RSTU) (tax deduction available to platform operator and tax relief* available to platform worker)
2. your platform workers’ MediSave Account, either through:
   1. cash top-ups to their MediSave Account, up to the Basic Healthcare Sum, which can qualify your platform workers for Matched MediSave Scheme (MMSS) (tax deduction available to platform operator and tax relief* available to platform worker); or
   2. Voluntary Contributions to their MediSave Account, up to the CPF Annual Limit, which will not qualify your platform workers for MMSS. Tax exemption is available to the platform worker, and tax deduction available to platform operators
3. your platform workers’ three CPF accounts (no tax deduction for platform operator and platform worker

The VC made will be treated as the current month's contribution. Backdating to an earlier date is not allowed. 
 
You can find out more on the types of VC you can make for your platform workers.
 
You can refer to this FAQ on the tax deductions available to you if you make VC.
 
* If your platform workers are eligible to receive matching grant under the Matched Retirement Savings Scheme or the Matched MediSave Scheme , they will not receive tax relief for the top-ups that attract the matching grant.