How can I report invalid CPF contributions from employers whom I did not work for?
You can lodge a report with CPF Board by clicking here if you have received invalid CPF contributions from employers whom you did not work for.
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You can lodge a report with CPF Board by clicking here if you have received invalid CPF contributions from employers whom you did not work for.
For more details on the CPF contribution rates, see rates for Singapore Citizens and Singapore Permanent Residents.
The increase in CPF contributions is fully allocated to the Special Account (SA) to maximise interest earned and provide a bigger boost to workers’ retirement incomes, as recommended by the Tripartite Workgroup on Older Workers.
The CPF contribution rates for employees aged above 55 to 70 have been increased to strengthen their retirement adequacy. The changes in CPF contribution rates for Singapore Citizens and Singapore Permanent Residents (from third year and onwards) took effect from 1 January 2024.
There is no change to the CPF contribution rates for other age groups.
Find out more about the revised CPF contribution rates.
The increase in the CPF contribution rates from 1 January 2024 will be fully allocated to the member’s Special Account to provide a bigger boost to their retirement income.
You may refer to the CPF allocation rate table (PDF, 0.1 MB) for more details.
When you’re younger, more of your CPF contributions are allocated to your Ordinary Account (OA) to support your home purchase. As you grow older, more CPF contributions are allocated to your Special Account (SA) and MediSave Account (MA) to meet growing retirement and healthcare needs respectively. You can view the CPF allocation rates for details.
When you move to the next age group, the change in allocation rates is applied from the first day of the month after your birthday.
Example:
As an employee, you need not do anything as your employer is required to pay the employer’s and employee’s share of CPF contributions to CPF Board on a monthly basis. Your employer will deduct the employee’s share of CPF contributions from your wages.
You may refer to the table below to find out if you and/or your employer need to pay CPF contributions based on your total wages per month.
(Click the link below for more information)
https://www.cpf.gov.sg/member/faq/growing-your-savings/saving-as-an-employee/how-do-i-pay-my-cpfThe due date for CPF contributions is on the last day of the calendar month. Enforcement action would be taken against employers who fail to pay by the 14th of the following month (or the next working day if the 14th falls on a Saturday, Sunday or Public Holiday). This includes imposing late payment interest charged at 1.5% per month commencing from the first day after the due date.
If you are not paid your CPF contributions on time or accurately, you should approach your employer for an explanation and ask when your employer will be making the payment.
If you are not paid your CPF contributions on time, you should approach your employer for an explanation and ask when your employer will be making the payment.
If your employer does not provide you with a satisfactory response, you can lodge a report with CPF Board.
The Board takes a serious view of employers who default on CPF contributions. The due date for CPF contributions is on the last day of the calendar month. Enforcement action would be taken against employers who fail to pay by the 14th of the following month (or the next working day if the 14th falls on a Saturday, Sunday or Public Holiday). This includes imposing late payment interest charged at 1.5% per month commencing from the first day after the due date. In cases where the company is in financial difficulty, CPF arrears may not always be recoverable despite our enforcement efforts.
You may find out more on your rights and employer’s obligations under the CPF Act and the Employment Act.
If you face difficulty servicing your Housing Development Board (HDB) loans, you may contact HDB to explore possible alternative housing repayment options. In the event that you wish to look for alternative employment, you may approach Workforce Singapore for assistance.
You will not lose out on the interest when your employer pays late. The interest will be credited to you when CPF Board recovers the CPF arrears from your employer.
For discrepancies in CPF contributions:
If you suspect any non-payment or underpayment of CPF contributions, you may use the CPF calculator to verify the CPF contribution rates applicable to you. Please note that certain types of payments do not attract CPF contributions, you may click here to find out more.
If there are discrepancies, you should approach your employer immediately, while the documentary evidence is fresh. Your employer is expected to rectify the errors without delay.
If your employer does not provide you with a satisfactory response, you can lodge a report with CPF Board. Please enclose all available supporting documents to support your claim (e.g. pay slips and employment contract). Claims made without any supporting documents would require a longer time to investigate.
If you would like to lodge a report, please click here. Please note the likelihood of recovery for any non/underpayment of CPF contributions beyond 1 year is low as the parties’ recollection of the facts or availability of evidence may diminish over time.
For discrepancies in CPF contributions and employment-related claims:
If you have any salary and dismissal related claims, you should try to resolve the dispute amicably with your employer first. If your employer does not provide you with a satisfactory response, you should file your claims with the Tripartite Alliance for Dispute Management (TADM).
The Board will compute the CPF contributions based on the amount of wages due and payable once TADM has concluded your claims.
In the event that an employer is made a bankrupt, or is under liquidation or winding up, an Official Assignee or Official Receiver/Liquidator respectively, will be appointed by the High Court, company’s shareholders or creditors (depending on the company’s situation). The Board will file the claims for owed CPF contributions for affected employees with the Official Assignee or Official Receiver/Liquidator, as the case may be.
If the employer is made a bankrupt, the Official Assignee will investigate into the conduct and affairs of the bankrupt and also recover and realise his assets for distribution to the bankrupt’s creditors. For a company that is under liquidation or winding up, the Official Receiver/Liquidator will investigate into the affairs and assets of the company, the conduct of its officers (including the company directors) and the claims of creditors and third parties. Any proceeds realised by the Official Assignee or Official Receiver/Liquidator will be paid in the following order in accordance with the law: costs and expenses incurred by the Official Assignee or Official Receiver/Liquidator, costs of applicant for the bankruptcy or winding up order, salary (including allowance or reimbursement), retrenchment benefits or ex gratia payments under employment contracts, amounts due in respect of workmen’s compensation under the Work Injury Compensation Act, before it can be paid to employee’s CPF. The bankruptcy, liquidation or winding up process will take time, and could take years to complete for complex cases. If you wish to know more about the bankruptcy, liquidation or winding up process, you can visit Ministry of Law – Insolvency Office website.
It is the employers’ obligation to pay the CPF contributions for their employees. However if your employer is made a bankrupt, or is under liquidation or winding up, the owed CPF contributions may not be recovered despite the Board’s actions. To find out the status of the bankruptcy administration, liquidation or winding up, you can contact the Official Assignee or Official Receiver/Liquidator directly.
We would like to take this opportunity to advise employees that if your employer is in financial difficulties, while CPF Board will continue to take enforcement actions, employees should be mentally prepared that the CPF owed may not be recoverable. In such situation, to avoid adding to the amounts owed, employees may wish to assess their situation carefully and consider approaching Workforce Singapore for job switch assistance.
Please refer to the table for our service standards for processing applications relating to employees' CPF Matters.
(Click the link below for more information)
https://www.cpf.gov.sg/member/faq/growing-your-savings/saving-as-an-employee/service-standards-for-processing-applications-cpf-mattersIf you are concurrently employed by more than one employer, all your employers must pay CPF contributions based on the wages payable to you. This is because the Ordinary Wage (OW) ceiling is applicable on a “per employment” basis.
However, if your total OW from your employers exceed the current OW ceiling, you may apply to limit your share of contributions. There will be no change to the employer’s share of CPF contributions. All your employers will have to pay the employer's share of CPF contributions on the OW at the prevailing rate, subject to the OW ceiling. As contributions are payable monthly, the approval cannot be backdated and it will only take effect once CPF Board’s approval has been granted.
You can submit an online application (via Singpass) to limit your share of CPF contributions.
*Please note that the below examples are for illustration purpose only. Please refer to the above links for the latest current OW ceiling and CPF contribution rates applicable.
Example 1:
For month of June 2023
Current OW ceiling =
$6,000
CPF contribution rate for employee’s share =
20%
Employee’s share of CPF contributions based on current OW ceiling =
$6,000 * 20% = $1,200
a) Salary with Employer A =
$6,100
b) Your employee’s share of CPF contributions paid by employer A =
$6,000 (current OW ceiling) * 20% = $1,200
c) The amount of employee’s share of CPF contributions you want employer A to contribute on your OW =
$1,200
a) Salary with Employer B =
$2,000
b) Your employee’s share of CPF contributions paid by employer B =
$2,000 * 20% = $400
c) The amount of employee’s share of CPF contributions you want employer B to contribute on your OW =
$0
Example 2:
For month of June 2023
Using the same OW ceiling of $6,000 as example.
Employee’s share of CPF contributions based on current OW ceiling =
$1,200
a) Salary with Employer A =
$8,000
b) Your employee’s share of CPF contributions paid by employer A =
$6,000 (current OW ceiling) * 20% = $1,200
c) The amount of employee’s share of CPF contributions you want employer A to contribute on your OW =
$1,000
a) Salary with Employer B =
$2,000
b) Your employee’s share of CPF contributions paid by employer B =
$2,000 * 20% = $400
c) The amount of employee’s share of CPF contributions you want employer B to contribute on your OW =
$200
Note: The value in (c) should not exceed (b) for the respective employer, and the sum of (c) across all employers must be equal to the maximum CPF payable on OW (i.e. prevailing OW ceiling x employee’s share of contribution rate applicable to you)
Please also take note that whenever there are change(s) to the circumstances which may affect your CPF contributions on your OW, such as, but not limited to:
you must inform all your affected employers the revise apportionments of your employee’s share of CPF contributions, if applicable. Please see below Example 3 for better illustration of circumstance change(s).
Example 3: OW ceiling adjustment change from $6,000 to $6,300
For month of September 2023
Employee’s share of CPF contributions based on current OW ceiling =
$6,300 * 20% = $1,260
a) Salary with Employer A =
$6,100
b) Your employee’s share of CPF contributions paid by this employer A =
$6,100 * 20% = $1,220
c) The amount of employee’s share of CPF contributions you want this employer A to contribute on your OW =
$1,220
a) Salary with Employer B =
$2,000
b) Your employee’s share of CPF contributions paid by this employer B =
$2,000 * 20% = $400
c) The amount of employee’s share of CPF contributions you want this employer B to contribute on your OW =
($6,300 * 20% = $1,260) - $$1,220 (Employee's share under Employer A)
= $40
In the event of any circumstance change(s) (i.e. the above example illustrate change to OW ceiling), the employee (applicant) has to revised the apportionments by using the applicable rates and inform all affected employers of the new revised apportionments.
You will need to apply online for refund of CPF contributions paid above the CPF Wage Ceiling(s).