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RegisteringasanEmployerandKnowingyourResponsibilities

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.

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