It depends on the domestic employee's working hours and whether he/she continues working for the same employer from before 1 June 2026. 

 

If the domestic employee worked 14 hours or less per week (i.e. in any consecutive 7-day period) in all weeks of at least one calendar month before 1 June 2026, he/she will qualify for exemption from CPF contributions. 

 

After qualifying, the exemption will continue to apply from 1 June 2026 onwards for each month that the domestic employee continues working for the same employer and does not work more than 14 hours in any consecutive 7-day period.  

 

The exemption continues even if the contract is renewed, extended, or replaced by a new contract within 1 month of the previous contract's termination or expiry (where the same applies for subsequent renewals / extensions / new contracts). Changes to the job scope that relate exclusively to the household's domestic needs will not affect the exemption if the employee continues to satisfy the definition of domestic employee and continues working for the same employer. 

 

CPF contributions will be required if the domestic employee works more than 14 hours in any consecutive 7-day period in a calendar month, enters into a contract with a new employer on or after 1 June 2026, changes his/her job scope to a non-domestic role, or enters into a subsequent contract with the same employer more than 1 month after the previous contract's termination or expiry.

 

Please refer to the illustration below on the CPF treatment for a domestic employee: