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ongratulationsonsettingupyourcompany!LearnhowyoucanstarttopayCPFcontributionsforyouremployeesandyourresponsibilitiesasan
C
employer.
Understand
HowdoIstartcontributingCPFasanewemployer?
YoushouldapplytoesubmityourCPFcontributiondetailsusingCPFeSubmit@webassoonasyouintendtohireyourfirstemployee.To
apply,youwillneedyourSingPassandentity'sUniqueEntityNumber(UEN).
Uponapproval,youwillreceiveouremailandwelcomelettercontainingyourCPFSubmissionNumber(CSN),PaymentAdvice(CPF91)and
DirectDebitAuthorisationFormforpaymentviaDirectDebit.
PleasecompletetheDirectDebitAuthorisationForm
andsenditbacktous.
WhatistheCPFSubmissionNumber(CSN)?
ouhavetousetheCPFSubmissionNumber(CSN)totransactwithus.TheCSNcomprisesyourUENandCPFPaymentCode,exceptin
Y
thesecases:
Foremployerswhoareindividualshiringlocalemployeessuchasapersonaldriver,gardenerandlocaldomesticworker,theCSNisthe
'NRIC/ForeignIdentificationNumber(FIN)+CPFPaymentCode'and
Forindividualshiringforeigndomesticworkersorindividualswhoareselfemployed,theCSNistheindividual'sNRIC/FIN.
Evaluate
Whataremyresponsibilitiesasanemployer?
Youcanfindoutmoreinformationonyourresponsibilitiesasanemployeratthefollowingpages:
CPFContributionsforyourEmployees
CPFContributionandAllocationRates
CPFeSubmission
DirectDebitandOtherPaymentModes
PayingSkillsDevelopmentLevy(SDL)
PayingForeignWorkerLevy(FWL)
ContributionstoSelfHelpGroupsandSHAREdonationsforyourEmployees
CPFComplianceandEnforcementofCPFContributions
Alternatively,youcanregisterforourEmployerClassroomforanintroductorycourseonrolesandresponsibilitiesforemployers.
WhatdoIneedtodoiftherearechangestomycompanysparticulars?
PleaseinformtheBoardpromptlyofchangesinyourbusinessparticularssothatyourCPFrecordisaccurateanduptodate.
Typesofchange
Howtoinformus
Changeincontactinformation
I
nformusviaourOnlineApplication.PleasenotethatP.O.BoxorV.Boxaddresses
arenotallowedtobeusedasPrincipalPlaceofBusiness.
E.g.ChangeinPrincipalPlaceofBusiness,telephone
number,handphonenumber,faxnumberandema
il
address.
Changeinentity
InformusviaourOnlineApplication.Afteryourapplicationhasbeenprocessed,you
willreceiveanewCSN,andyouroldCSNwillbecancelled.
E.g.Changeinthelegalstatusofanentity,suchas
fromapartnershiptoaprivatelimitedcompany.
Changeinbusinessname
Informusinwritingoremailtoemployer@cpf.gov.sg.Pleaseattachacopyofyour
BusinessProfileobtainablefromtheAccounting&CorporateRegulatoryAuthority
(ACRA).
Cha
ngeinemployeestatus
Informuswhenyousubmityouremployees'CPFcontributiondetails.
Please
indicatethedateonwhichtheemployee(s)leftemployment.
E.g.Employeeswhohaveleftthecompany.
T erminationofbusiness/CeasehiringSingapore
CitizenorSingaporePermanentResidentemployees
Informusinwritingoremailtoemployer@cpf.gov.sg
OnlineDemos
ApplicationforSubmittingCPFContributionDetails
ApplicationforSubmittingCPFContributionDetails
ApplicationforSubmittingCPFContributionDetails(online)
ApplyOnline
ChangeofEmployersPrincipalPlaceofBusiness/ContactDetails
F ORMCPF/3
Download ApplyOnline
DirectDebitAuthorisationForm(EmployersCPFContributions)
FormDDA(BIZ)
Download
CPFSubmissionNumber
Q WhatisCPFSubmissionNumber(CSN)?
A
CSNisthenumberyouusetotransactwithCPFBoarde.g.makingCPFpayments,payingforeign
workerleviesandmakinganyrequestrelatingtoemployermatters.
Forentities,theCSNistheUniqueEntityNumber(UEN)+CPFPaymentCode.
Foremployerstradingundertheirownnames(e.g.individualshiringapersonaldriver,gardener,local
domesticworkeretc),theCSNistheNRIC/ForeignIdentificationNumber(FIN)+CPFPaymentCode.
Forindividualshiringforeigndomesticworkersortheselfemployed,theCSNistheindividual's
NRIC/FIN.
Q WhatisUniqueEntityNumber(UEN)?
A
TheUENisthestandardidentificationnumberofanentity.TheUENisforregisteredentitieswhilethe
NRICisforSingaporeCitizensandSingaporePermanentResidents.TheUENuniquelyidentifiesthe
entity.
Formoreinformation,pleasevisitwww.uen.gov.sg
.
Q WhatisCPFPaymentCode?
A
EmployerswilltransactwithCPFBoardusingtheirCPFSubmissionNumber(CSN)
.TheCSNcomprises
theemployersUniqueEntityNumber(UEN)andCPFPaymentCode.
TheCPFPaymentCodeidentifiesthedifferenttypesofpaymentsmadebyemployerstotheBoard.For
example,themandatoryCPFcontributions,voluntarycontributions,AdditionalMedisaveContribution
Scheme,etc.
Q HowdoIobtainmyCPFSubmissionNumber(CSN)asanewemployer?
A
ToapplyforaCSN,pleaseclickhere.
Q IsitmandatoryforallcompaniestoapplyforaCPFSubmissionNumber(CSN)
withCPFBoard?
A
AllemployersarerequiredtoapplyforaCSNtomakeCPFpaymentsassoonastheyintendtohireany
SingaporeCitizenorSingaporePermanentResidentemployees.
Q CanIusemyUniqueEntityNumber(UEN)toperformtransactionswithCPF
Board?WhydoIhavetousemyCPFSubmissionNumber(CSN)?
A
No.YoumustuseyourCSNtoperformtransactionswithCPFBoard.TheCSNistheUEN+CPF
PaymentCode.TheUENaloneisnotsufficienttoidentifythedifferenttypesofCPFpaymentsmadeby
you.
Q WhocanIcontactifIhavequeriesonCPFSubmissionNumber(CSN)?
A
Youcanemailusatemployer@cpf.gov.sg
orcallourCPFCallCentreat18002271188.
RegistrationandDeregistrationasanEmployer
Q HowdoIstartcontributingCPFasanewemployer?
A
YoucansubmitCPFcontributiondetailsviaCPFeSubmit@webwithyourSingPassandtheentity's
UniqueEntityNumber(UEN).Youshouldsubmityourapplicationassoonasyouintendtohireyourfirst
employee.
Onceyourapplicationisapproved,youwillbenotifiedviaemail.Youwillalsoreceiveahardcopy
welcomeletterwhichcontainsyourCPFSubmissionNumber(CSN),2copiesofPaymentAdviceanda
DirectDebitAuthorisationform.
PleasequoteyourCSNwhentransactingwiththeBoarde.g.payingCPFcontributionsorcorresponding
withus.
Youhaveagraceperiodof14daystopaytheCPFcontributionsaftertheendofthemonthforwhich
CPFcontributionsaredue.IfthelastdayofthegraceperiodfallsonaSaturday,SundayorPublic
Holiday,CPFmustbepaidbythenextworkingday.
Afteryourpaymenthasbeenprocessed,youwillreceiveanemailnotificationtoviewtheelectronic
RecordofPayment(eROP)fromourwebsite.PleasenotethatahardcopyROPwillnotbesent.
PleasecheckyoureROPandinformtheBoardimmediatelyofanydiscrepancy.TheeROPshouldbe
keptforfuturereference.IfyouhavemisplacedtheROPandneedareprint,aservicechargeis
payable.
Q HowdoIregisterforanadditionalCPFSubmissionNumber(CSN)ifMOM
requiresmetodosoforWorkPermitpurposes?
A
ToapplyforanadditionalCSNforMOMWorkPermitpurposes,pleaseclickhere
.Pleaseattachacopy
oftheletterfromMOMWorkPassDivisionintheapplication.
Q WillanewCPFSubmissionNumber(CSN)beissuedifthereisachangetomy
company'sUniqueEntityNumber(UEN)?
A
IfthereisachangeinyourcompanysUEN,pleaseclickhere
toapplyforanewCSN.Onceyour
applicationissuccessfullyprocessed,anewCSNwillbeissuedtoyou.
YouwouldalsoneedtoinformCPFBoardtocancelyourexistingCSNonceyournewCSNisissued.
Q DoemployersneedtoapplyforanewCPFSubmissionNumber(CSN)whenthe
subsidiarycompanyhasadifferentUniqueEntityNumber(UEN)fromtheparent
company?
A
Yes.Pleaseclickhere
toapplyforsubmissionofCPFcontributiondetailsviaCPFeSubmit@web.
Q Howcantheemployees'CPFAccountinformationundertheoldcompanybe
transferredtothenewcompany?
A
CPFBoardisunabletotransfertheemployees'CPFAccountinformationfromtheoldtothenew
company.
EmployerwouldneedtoapplyforanewCPFSubmissionNumber(CSN)forthenewcompanyand
informtheBoardtocanceltheexistingCSNoftheoldcompany.Theemployerwillhavetoindicatethe
CPFAccountinformationforalltheemployeeswhenmakingthefirstCPFpaymentunderthenewCSN.
Q Ifacompanyisnotincorporated,cantheowner/employerofthecompanyregister
withCPFBoardforpaymentoftheemployees'CPFcontribution?
A
No.ThecompanysUniqueEntityNumber(UEN)isrequiredfortheBoardtoissuetheCPFSubmission
Number(CSN).
Q WhatshouldIdoifIwishtoterminatemybusiness?
A
Employerswhohaveterminatedtheirbusinessorhaveceasedtohireanylocalemployees,mustinform
theBoardinwritingimmediatelysothatwecanupdatetheirCPFrecords.
GeneralInformationforEmployers
Q WhatdoIneedtodoiftherearechangestomycompanysparticulars?
A
PleaseinformtheBoardpromptlyofchangesinyourbusinessparticularssothatyourCPFrecordis
accurateanduptodate.
Typesofchange
Howtoinformus
Changeincontactinformation
I
nformusviaourOnlineApplication.Pleasenotethat
P.O.BoxorV.Boxaddressesarenotallowedtobe
usedasPrincipalPlaceofBusiness.
E.g.ChangeinPrincipalPlaceofBusiness,
telephonenumber,handphonenumber,fax
numberandema
iladdress.
Changeinentity
E.g.Changeinthelegalstatusofanentity,
suchasfromapartnershiptoaprivate
limitedcompany.
InformusviaourOnlineApplication.Afteryour
applicationhasbeenprocessed,youwillreceiveanew
CSN,andyouroldCSNwillbecancelled.
Changeinbusinessname
Informusinwritingoremailtoemployer@cpf.gov.sg.
PleaseattachacopyofyourBusinessProfile
obtainablefromtheAccounting&CorporateRegulatory
Authority(ACRA).
Cha
ngeinemployeestatus
Informuswhenyousubmityouremployees'CPF
contributiondetails.
Pleaseindicatethedateonwhich
theemployee(s)leftemployment.
E.g.Employeeswhohaveleftthecompany.
Terminationofbusiness/Ceasehiring
SingaporeCitizenorSingaporePermanent
Residentemployees
Informusinwritingoremailtoemployer@cpf.gov.sg
Q WherecanIfindgeneralinformationforemployers?
A
YoucanfindtheinformationintheEmployersGuidetoCPF.
TheEmployerGuidetoCPFcontainsinformationonwhatyouneedtoknowaboutCPFwhoyouneed
tocontributeCPFfor,thetypesofallowancesandpaymentsthatattractCPF,andhowtosubmitand
payCPFcontributions.Moreimportantly,ithelpsyoutounderstandyourroleandresponsibilitiesasan
employer.
Clickhere
toreadtheEmployerGuidetoCPF.
Q Whatisthedefinitionofanemployer?
A
Anemployerisanyperson,company,associationorbodyofpersons,whetherornotincorporated,
employinganemployee.Anemployercanbe:
anymanager,agentorpersonresponsibleforthepaymentofwagestoanemployeeonbehalfof
anemployer.
anypersontradinginhisownnameorwhohasdomesticworker(s).Thepersonmustregister
underthenameshowninhisIdentityCardorpassport.
companieswhichemployforeignworkersholdingworkpermitsinSingapore.Theseemployees
areontheForeignWorkerLevy(FWL)SchemeandareexemptedfromcontributingCPF.
Q WhatistheminimumagetoqualifyforCPFcontributions?
A
AslongastheemployeesareSingaporeCitizensorSingaporePermanentResidentsandareemployed
inSingaporeunderacontractofservice,theyarerequiredtopayCPFcontributions.
Q Whatistheemployer'sresponsibilityonCPFpaymentsandthegraceperiodfor
CPFpayments?
A
Theemployerhasagraceperiodof14daystomakepaymentofCPFcontributionsaftertheendofthe
monthforwhichCPFcontributionsaredue.IfthelastdayofthegraceperiodfallsonaSaturday,
SundayorPublicHoliday,CPFcontributionsmustbepaidbythenextworkingday.
TheemployerisrequiredtopaytheemployersandemployeesshareofCPFcontributionsmonthlyfor
allemployees(SingaporeCitizensandSingaporePermanentResidents)attheratessetoutintheCPF
Act.Thecontributionspayableshouldbebasedontheemployeestotalwagesearnedforthemonth.
Theemployerisentitledtorecovertheemployeessharewhenthecontributionsarepaidforthatmonth.
Ifhefailstorecoverthemoneythen,andtheerrorwasnotduetohisnegligence,theemployercanstill
dosoprovided:
hehaspaidtheCPFcontributionstotheBoard,and
hehaseitherforwardedhisemployeeswrittenconsenttotheBoard,orobtainedtheBoards
writtenpermissiononthematter.
Thismustbedonewithin6monthsfromthetimethecontributionsshouldhavebeenrecovered.
Q HowlongdoesittakefortheCPFcontributionstobecreditedtoemployees'CPF
Accounts?
A
PleaserefertotheServiceStandards
forcreditingofCPFtoemployees'CPFAccounts.
Q WilltherebetaxreliefforemployersonCPFcontributionsthataremadetotheir
employees'CPFAccounts?
A
Foremployers,themandatoryCPFcontributionsandanyvoluntarycontributions(VC)totheir
employees'MedisaveAccountaretaxdeductible.However,VCtoalltheCPFAccountsi.e.Ordinary,
SpecialandMedisaveAccountsarenottaxdeductibleandaresubjecttoprevailingtaxrules.
Formoredetailsonthetaxissues,pleasevisitIRAS
website.
Q Whatisacontractofservice?
A
Acontractofserviceisanyarrangementwhetherinwritingorverbal,expressedorimplied,whereby
onepersonagreestoemployanotherasanemployeeandtheotherpersonagreestoservethe
employerasanemployeei.e.anemployeremployeerelationshipexistsbetweenthetwoparties.A
contractofservicecanbeintheformofaletterofappointmentoremployment.Underacontractof
service,theemployermustcontributeCPF,andproviderelevantstatutorybenefitssuchasannual
leave,sickleaveetc.foritsemployees.
TheCPFBoardwillhavetoexamineindividualworkcontractstodeterminewhetherworkersare
employeesorselfemployed,andconsequentially,whethertheyareeligibleforCPFcontributionsfrom
theiremployers.Somefactorstakenintoconsiderationincludethemodeofrecruitmentanddismissalof
workers,whichpartyprovidesthetools,equipment,workingplaceandmaterials,theextentofcontrol
andwhethertheworkercarriesonbusinessonhisownaccountoronthebusinessoftheemployer.
Hence,thereisnosingleconclusivetesttodistinguishacontractofemploymentfroma
contractforservices.Afullinvestigationneedstobeconductedtodetermineifoneis
employedunderacontractofservicearrangement.
Formoreinformationonacontractofservice,pleaseclickheretorefertoMinistryofManpower
website.
Q Whatisthedifferencebetweenacontractofserviceandacontractforservice?
A
Acontractofserviceisanyarrangementwhetherinwritingorverbal,expressedorimplied,whereby
onepersonagreestoemployanotherasanemployeeandtheotherpersonagreestoservethe
employerasanemployeei.e.anemployeremployeerelationshipexistsbetweenthetwoparties.A
contractofservicecanbeintheformofaletterofappointmentoremployment.Underacontractof
service,theemployermustcontributeCPF,andproviderelevantstatutorybenefitssuchasannual
leave,sickleaveetc.foritsemployees.
Acontractforservicesisanarrangementwherebyapersonoranentityisengagedasanindependent
contractor,suchasaselfemployedpersonorvendorengagedforafeetocarryoutanassignmentora
projectforthecompany.Undersuchaworkarrangement,thereisnoemployeremployeerelationship
betweenthecompanyandthepersonorentity.ThepersonisrequiredtopaycompulsoryMedisave
contributionasaselfemployed,whiletheentityisrequiredtopayCPFtotheworkersengagedtocarry
outtheassignmentorprojectforthecompany.
TheCPFBoardwillhavetoexamineindividualworkcontractstodeterminewhetherworkersare
employeesorselfemployed,andconsequentially,whethertheyareeligibleforCPFcontributionsfrom
theiremployers.Somefactorstakenintoconsiderationincludethemodeofrecruitmentanddismissalof
workers,whichpartyprovidesthetools,equipment,workingplaceandmaterials,theextentofcontrol
andwhethertheworkercarriesonbusinessonhisownaccountoronthebusinessoftheemployer.
Hence,thereisnosingleconclusivetesttodistinguishacontractofemploymentfroma
contractforservices.Afullinvestigationneedstobeconductedtodetermineifoneis
employedunderacontractofservicearrangement.
Formoreinformationonacontractofservice,pleaseclickheretorefertoMinistryofManpower
website.
Q CantheemployeebackdatehisapplicationtolimithisshareofCPFcontributions
onOrdinaryWages(OW)ifhiswagesfromtwoormoreconcurrentemployers
exceededtheOWCeiling?
A
IftheemployeescombinedmonthlyincomeexceedstheOWCeiling,theemployeemayapplytothe
BoardtolimitthetotalofhisshareofcontributionsonOWfromthefollowingmonthbeforehisemployer
hasrecoveredtheemployeesshareofCPFcontributionsfromhiswages.
TheBoardwillnotifytheemployeeandhisemployertoreducetheemployeessharecommencingfrom
thefollowingmonthswages.
Q Ifanemployeeissecondedfromholdingcompanytosubsidiarycompany,which
employerneedstocontributeCPF?
A
Theemployerwhohadenteredintoanemploymentcontractwiththeemployeeisrequiredtopaythe
CPFcontributions.
Q Doesparttime/casualworkers/temporaryemployeesneedtocontributeCPF?
A
Yes,CPFcontributionsarepayableforparttime/casual/temporaryemployees.
Q DowehavetocontributeCPFcontributionsforstaffwholeftwithoutgivingnotice
tothecompany?
A
CPFcontributionsarepayablefortheemployeeuptothelastdayheleftemployment.Theemployeris
requiredtopayCPFonthosewageseventhoughtheemployermayhaveoffsethiswagesforthe
compensationforinsufficientnoticegiventotheemployer.
Q AreCPFcontributionspayableforworkerswhoarefamilymembersofthe
proprietor?
A
CPFcontributionsarepayableforfamilymemberswhoarereceivingwagesfromtheproprietor.
Q Aredoctorspracticinginaclinicconsideredasemployeesorselfemployed?
A
Doctorspracticinginaclinicareconsideredasemployeesiftheyareemployedunderacontractof
service(employmentcontract).Theyareconsideredasselfemployediftheyareprovidingtheirservices
underacontractforserviceorareregisteredpartnersoftheclinic.
Q HowdoIobtainmyRecordofPayment(ROP)andPaymentAdvice?
A
A.ForemployersusingCPFeSubmission:
Witheffectfrom1November2013,youcanviewupto15monthsofpastROPonline.Withthe
enhancement,wehaveceasedthesendingofhardcopyROPs.
ToviewyourelectronicROP(eROP):
1. LogintoourCPFeSubmit
2. SelectViewRecordofPaymentundertheEmployerContributionsection
3. ClickontheStatementNo.toviewyourROP.
YouwillbeabletoviewtheeROP3workingdaysfromthedateofsuccessfulDirectDebitdeductionand
after2workingdaysforeNETS.
Ifthereisadiscrepancyinthepayment,youwillonlybeabletoviewtheeROPafterthediscrepancy
hasbeencleared/adjusted.
IfyouarenotabletoviewtheeROP,pleasecallCPFESubmissionSectionat62202340oremailusat
employeresubmission@cpf.gov.sg.
B.ForemployerswhoarenotusingCPFeSubmission:
TheROPwillbesenttoyouoncetheCPFcontributionsarecreditedtoyouremployees'CPFAccounts.
YourPaymentAdviceforthefollowingmonth'ssubmissionwillbewillbesenttoyouaroundthefourthweek
ofthemonth.TheROPshouldbekeptforfuturereference.
AservicechargeispayableifyouneedtoreprinttheROP.YoucanrequestforareprintofpastROP
(uptothepast6years)bymakingapaymentatanyAXSStations.Findouthowtosubmittherequest
viatheonlinedemo.
PleasecollectyourreceiptonceyouhavemadethepaymentattheAXSStation.Therequestedrecords
willbesenttothecompany'sPrincipalPlaceofBusinessmaintainedwiththeBoardwithin5working
days.
YoucanobtainareprintofthePaymentAdvicebyrequestingacopytobemailedtoyourPrincipal
PlaceofBusinessorobtainingacopyfromourCPFServiceCentresbyproducingyourcompany's
authorizationletter.
Q BesidesCPFcontributions,isCPFBoardthecollectingagentforotherpayments?
A
TheCPFBoardisalsothecollectingagentforthefollowingpayments:
ForeignWorkerLevy(FWL)
SkillsDevelopmentLevy(SDL)
MosqueBuildingandMendakiFund(MBMF)
SingaporeIndianDevelopmentAssociation(SINDA)Fund
ChineseDevelopmentAssistanceCouncil(CDAC)Fund
EurasianCommunityFund(ECF)
SHAREProgrammeDonations
Q WherecanIfindInCompanypublications?
A
InCompanypublicationscanbefoundhere
.
Q WhatistheOccupationalWagesSurvey?
A
TheOccupationalWagesSurveyisconductedonselectedemployerstocollectinformationusedfor
reviewingandformulatingwagepoliciesbytheMinistryofManpower.Thesurveyisconductedannually.
Q WhocanIcontactforenquiriesonEmployerandSelfemployedmatters?
A
YoumaycontacttheCPFCallCentreat18002271188oremailto:
employer@cpf.gov.sg
F orenquirieson
CPFliabilities
Employerregistration/CPFSubmissionNumber(CSN)
ElectronicsubmissionofCPFcontributiondetails
SelfHelpGroups(SHGs)Funds,CommunityChestandSkills
DevelopmentLevy(SDL)matters
EmployerCPFAdjustment
employerrefund@cpf.gov.sg
F orenquiriesonemployerCPFrefund
member@cpf.gov.sg
F orenquiriesonselfemployedmatters
Q MyemployeedidnotinformthathehadobtainedhisSingaporePermanent
Residentstatus.Asaresult,ImissedpayinghisCPFcontributionsforthismonth.
Asthedeadlineforthismonthscontributionshaspassed,willIbeabletorecover
thelatepaymentinterestfromhim?
A
No.Thelatepaymentinterestispayablebytheemployer.Itisanoffenceforemployerstorecoverany
suminexcessoftheemployeesshareofCPFcontributionsfromhiswages.
Q CananemployerstillrecovertheemployeesshareofCPFcontributionsifthe
contributionswerepaidlate?
A
Ifthelatepaymentwasduetotheemployersnegligence,hecannotrecovertheemployeesshareof
CPFcontributions.
Otherwise,theemployermustdothefollowingwithin6monthsfromthetimethewageswerepayable
anddue:
1. MakegoodtheomissionorunderpaymentofCPFcontributions(bothemployersandemployees
shares)totheBoard
2. ApplytorecovertheemployeesshareofCPFcontributionsfromwagespayabletotheemployee
withacopyoftheemployeeswrittenconsent
Q WhencanemployersrecovertheemployeesshareofCPFcontributionsfrom
his/herwages?
A
AnemployercanrecovertheemployeesshareofCPFcontributionswhenpayinghis/herwagesforthe
month.
Lastupdatedon22Sep2015at05:16PM
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