Guides
CPF guides for small employers
Short, plain-English answers to the questions that come up each month. Every figure is checked against CPF Board pages, last in October 2026.
Rates
What you and your employee each pay, by age and residency.
CPF contribution rates by age
Employer and employee CPF rates for Singapore citizens and PRs in 2026 and 2027, by age group, with the wage tiers, the monthly ceiling and the rounding rules.
6 min readCPF rates for a new PR: first year
The graduated CPF rates for a permanent resident in their first year: when they start and end, how to handle the first month, and a worked example.
4 min readCPF rates for a PR: second year
The graduated CPF rates for a permanent resident in their second year, how the year is counted, when full rates begin, and a worked example.
4 min read
Funds and levies
Small deductions that sit alongside CPF.
Filing and paying
Getting the file in and the money paid on time.
How to upload your CPF file to EZPay
What you need before you submit, how to submit the file in CPF EZPay, how to pay, and what to do if you need to fix a submission.
5 min readCPF payment due date and late payment
When CPF contributions are due, when CPF takes enforcement action, how late payment interest works, and how the Skills Development Levy fits in.
4 min read
Who to pay
Who needs CPF, and who does not.
Rather not do the maths yourself?
Wageclerk applies these rules for your whole team and builds the file for CPF EZPay. Free for up to 3 staff, with no card needed.