How Much CPF Contribution for Part-Timers?

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In Singapore, the Central Provident Fund (CPF) is a comprehensive social security savings plan that helps citizens, and permanent residents build a secure retirement fund, healthcare coverage, and homeownership. While it is well-known that full-time employees contribute to CPF, many are left wondering about how much CPF contribution for part-timers.

In this article, we will delve into the specifics of CPF contributions for part-time employees in Singapore, shedding light on their entitlements and the calculation process. Let’s get started!

What is CPF Contribution and How Does it Work?

CPF contribution is a mandatory savings scheme to ensure financial security for Singaporean citizens and permanent residents. The CPF system involves contributions from employees and employers, with the funds divided into different accounts that serve specific purposes. These accounts include the Ordinary Account (OA), Special Account (SA), and Medisave Account (MA).

The CPF contribution is based on a percentage of the employee’s wages, with a contribution cap. These contributions are automatically deducted from an employee’s salary, ensuring a seamless savings process. CPF contributions provide individuals with financial stability during retirement, housing-related matters, and healthcare needs.

Do Part-Timers Have to Make CPF Contributions?

According to the Central Provident Fund (CPF) regulations in Singapore, part-time employees are required to make CPF contributions if they fulfil the following conditions:

  • Singapore Citizens or Permanent Residents: Part-time employees who hold Singaporean citizenship or are permanent residents are eligible for CPF contributions.
  • Engaged under a Contract of Service: Part-time employees who are engaged under a contract of service with their employer are entitled to CPF contributions. A contract of service refers to a formal agreement between the employer and the employee outlining the terms and conditions of employment.
  • Earning Total Wages of More Than $50 per Month: CPF contributions apply to part-time employees whose monthly wages exceed $50. If the monthly wage is below this threshold, the employee and employer can decide whether to contribute to CPF.

It is important for employers and part-time employees to be aware of these criteria to ensure compliance with CPF regulations. Failure to comply with CPF contribution requirements may result in penalties and legal consequences.

How Much is CPF Contribution for Part-Timers?

CPF contribution rates for Singapore employees are determined by their age group and the amount of their monthly wages. The CPF contribution rates are split between the employer and the employee, with both parties contributing to the employee’s Central Provident Fund accounts. Below are the CPF contribution rates as of 1 January 2023:

1. Employees Aged 55 and Below:

  • Employer’s Contribution: 17% of the employee’s monthly wage
  • Employee’s Contribution: 20% of the employee’s monthly wage
  • Total CPF Contribution: 37% of the employee’s monthly wage

2. Employees Above 55 to 60:

  • Employer’s Contribution: 14.5% of the employee’s monthly wage
  • Employee’s Contribution: 15% of the employee’s monthly wage
  • Total CPF Contribution: 29.5% of the employee’s monthly wage

3. Employees Above 60 to 65:

  • Employer’s Contribution: 11% of the employee’s monthly wage
  • Employee’s Contribution: 9.5% of the employee’s monthly wage
  • Total CPF Contribution: 20.5% of the employee’s monthly wage

4. Employees Above 65 to 70:

  • Employer’s Contribution: 8.5% of the employee’s monthly wage
  • Employee’s Contribution: 7% of the employee’s monthly wage
  • Total CPF Contribution: 15.5% of the employee’s monthly wage

5. Employees Above 70:

  • Employer’s Contribution: 7.5% of the employee’s monthly wage
  • Employee’s Contribution: 5% of the employee’s monthly wage
  • Total CPF Contribution: 12.5% of the employee’s monthly wage


It is important for both employers and part-time employees to take note of these CPF contribution rates to ensure accurate deductions and compliance with CPF regulations. The CPF contributions are crucial in building a secure retirement fund and ensuring financial stability for part-time workers during their retirement years.

How is the Employee’s CPF Calculated?

Calculating the Central Provident Fund (CPF) employee contributions is essential. It involves deducting the required percentage from the employee’s salary and making the corresponding employer’s contribution to the employee’s CPF accounts. Let’s go through the process step-by-step using a hypothetical example:

Imagine you have a 30-year-old part-time employee who earns a monthly salary of $5,000.

1. Employee’s Contribution

The employee’s CPF contribution is 20% of their monthly wage. In this case, 20% of $5,000 is $1,000. Therefore, as an employer, you will deduct $1,000 from your employee’s monthly salary and deposit it into their CPF accounts.

2. Employee’s Take-Home Pay

After the CPF deductions, the employee’s take-home pay will be the remaining amount after deducting their CPF contribution. So, in this case, the employee’s take-home pay will be $5,000 – $1,000 = $4,000.

3. Employer’s Contribution

As an employer, you are required to make an employer contribution to the employee’s CPF accounts. The employer’s contribution rate is 17% of the employee’s salary. For this example, 17% of $5,000 amounts to $850. Therefore, in addition to the $5,000 salary you are paying your employee, you must contribute an extra $850 to their CPF accounts.

4. Total CPF Contributions

The total amount of CPF contributions going into your employee’s CPF accounts every month is the sum of the employee’s and employer’s contributions. In this case, $1,000 (employee’s contribution) + $850 (employer’s contribution) = $1,850.

How to Pay Employee CPF Contributions 

You can pay employee CPF contributions online, via the CPF e-Submit@web portal. 

In order to use the CPF e-Submit@web portal, you will need: 

  • A SingPass/CorpPass account

  • A Unique Entity Number (UEN)

  • A computer with internet access

  • A working email address

  • An approved mode of payment (either Direct Debit or eNETS)

  • To be a registered user with the CPF Board for CPF e-submissions

If you have just set up your company, or have been submitting CPF contributions manually and would like to switch to the web portal, you will have to submit an application before you can access the web portal. 

Once you have access to the web portal, you will need the following details regarding your employees in order to pay their CPF contributions: 

  • CPF Account Numbers

  • Full names

  • OW and AW  

  • Date of Birth

  • Citizenship (Singaporean, or Singapore PR)

After you key in the details listed above, the system will automatically calculate the CPF contributions that you will have to make for each employee, based on their wages, citizenship and ages. You can then make the payments via Direct Debit or eNETS.

If you submit the CPF contributions online, you will not have to pay the processing fee of $7 per employee per month. 

If you do not have access to a computer, you can also e-submit CPF contribution details via any mobile device, using the free “CPF e-Submit@mobile” mobile app, OR via any AXS station using the “CPF e-Submit@AXS” portal. 

Ensuring accurate and timely CPF contributions for your part-time employees is crucial as an employer. Failure to do so may lead to penalties and legal repercussions. Staying up-to-date with the latest CPF contribution rates and guidelines is essential to comply with the CPF regulations.

Please remember that CPF contribution rates and guidelines are subject to change by the Singaporean government. To get the most current and accurate information on CPF contributions, it is advisable to refer to the official CPF website or consult with the Ministry of Manpower (MOM) in Singapore.

Now you know how much CPF contributions are for part-timers in Singapore. CPF ensures that individuals have a reliable savings plan, supporting them during retirement, healthcare needs, and homeownership. Part-time employees who meet the eligibility criteria must make CPF contributions, with rates varying based on age and monthly wages.

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