CPF Contributions and SDL Payroll Filing
Employers must submit CPF contributions for Singapore Citizen and Permanent Resident employees, and Skills Development Levy (SDL) for all employees, by the 14th of the month following the payroll month. Both are submitted via the CPF Board's online system.
Who this applies to
- All employers with Singapore Citizen or Permanent Resident employees (CPF obligation)
- All employers in Singapore for all employees including foreigners (SDL obligation)
- Employers with multiple pay runs in a month still have a single monthly deadline for all contributions
What to file
Monthly CPF contribution submission via CPF EZPay (online) or the CPF Board portal. The submission includes: each employee's name and NRIC/FIN, ordinary wages for the month, additional wages (if any), employer CPF contribution amount, employee CPF deduction amount, and SDL amount for all employees.
How to file
Submit via CPF EZPay at cpf.gov.sg/employer. Many payroll software systems (including those integrated with AccountsOS) generate the CPF file in the required format for direct upload. Payment is made via GIRO (auto-debit) or online banking.
Payment due
Both CPF and SDL are due by the 14th of the following month. Late CPF contributions attract interest at 1.5% per month on the unpaid amount. Late SDL attracts interest at 2% per month.
Penalties for missing this deadline
Late CPF contributions attract 1.5% interest per month. Wilful non-payment of CPF can result in prosecution and fines up to S$10,000 and/or imprisonment. Late SDL attracts 2% per month. IRAS and CPF Board cross-reference payroll data from multiple sources.
Filing checklist
- Run payroll and finalise all ordinary and additional wages for the month
- Calculate CPF contributions at the correct rates for each employee based on age band
- Calculate SDL at 0.25% (min S$2, max S$11.25) for all employees including foreigners
- Generate CPF submission file from payroll software
- Submit via CPF EZPay and ensure payment clears by the 14th
- Retain payroll records for at least 5 years
Documents you'll need
- Monthly payroll register showing gross wages for each employee
- Employee NRIC or FIN numbers
- Employee age (to determine correct CPF contribution rates)
- Employment pass details for foreign workers (SDL only, no CPF)
- Bank statements confirming CPF payment cleared
Common mistakes to avoid
- Applying SC/PR CPF rates to foreign employees (EP, S Pass, WP holders do not attract CPF)
- Forgetting to include SDL for foreign employees (SDL applies to ALL employees regardless of nationality)
- Using incorrect CPF rates for employees who have crossed an age band (55, 60, 65, or 70) mid-year
- Not accounting for the Annual Wage Supplement (AWS or 13th month bonus) CPF contributions if paid separately from the monthly salary run
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