Employer and employee contributions are due for CPF (see 2.2.1) for citizens and permanent resident of Singapore only.
Employer only contributions are due to FWL and SDL (see 2.2.2 and 2.2.3). Additionally, employers are required to pay for mandatory workers injury compensation (see 1.4).
2.2.1ÌýÌýÌýÌý Central Provident Fund (CPF)
A Singapore permanent resident is a foreigner who has been given the right to live in Singapore on a permanent basis (Gov.sg). It is an immigration status. For more on tax residence see Tolley's Global Mobility: Personal Taxes, SG1.2.
CPF contributions are payable to employees who are Singapore Citizens and Singapore Permanent Residents (SPRs) based on the current CPF rates, as summarised below..
| Employee's age (years) | Employer contribution (2025) | Employee contribution (2025) | Total (2025) |
| 55 and below | 17% | 20% | 37% |
| Above 55 to 60 | 15.5% | 17% | 32.5% |
| Above 60 to 65 | 12% | 11.5% | 23.5% |
| Above 65 to 70 | 9% | 7.5% | 16.5% |
| Above 70 | 7.5% | 5% | 12.5% |
(CPF.gov.sg)
The rates summarised above are applied according to bands
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Web page updated on 17 Mar 2025 14:53