Employment Law in Singapore Series Part 4: Central Provident Fund (“CPF”) Contributions 新加坡雇佣法系列 (第四章)：公积金 (“CPF”) 供款
What is CPF? 什么是公积金？
Singapore’s CPF is a mandatory social security savings scheme funded by contributions from employers and employees. CPF is meant to help Singapore citizens and permanent residents (“PRs”) save for key financial decisions, such as housing, insurance, and education.
新加坡的公积金计划是新加坡强制性的社会保障储蓄计划。雇主和员工必须在公积金计划下缴交公积金供款。公积金计划旨在帮助新加坡公民和新加坡永久居民 (“PR”) 为重要财务决策进行强制储蓄，例如购房、保险与教育需要。
Who should receive CPF contributions? 谁应缴交公积金供款？
Employees who are Singapore citizens or PRs and who are earning total wages of more than S$50 per month should receive CPF contributions.
雇主必须为每月总工资超过 50 新元的新加坡公民或新加坡永久居民的员工缴交公积金供款。
Under the Central Provident Fund Act 1953, an employee is defined as:
根据《公积金法令 1953》，员工被定义为：
- a person who is employed in Singapore under a contract of service; or
与新加坡雇主签订服务合同并根据服务合同受聘的人；或 - a Singapore citizen who is employed under a contract of service or other agreement entered into in Singapore as a master, seaman or apprentice in any vessel.
根据在新加坡签订的服务合同或其他协议受聘为任何船只的船长、海员或学徒的新加坡公民。
The following individuals are exempted from receiving CPF contributions:
以下人士可以豁免缴交公积金供款:
- students who fulfil the exemption criteria;
符合豁免标准的学生员工； - foreigners (i.e. individuals who are not Singapore citizens or PRs);
非新加坡公民或新加坡永久居民的外国人; - domestic employees (e.g. maids, cooks, gardeners);
家庭帮佣(例如家庭女佣、厨师、园丁); - employees of the United Nations; and
本地的联合国组织或旗下机构的雇员；和 - seamen who fulfil the exemption criteria.
符合豁免标准的海员。
Payment of CPF Contributions 缴交公积金供款
The CPF contribution payable depends on various factors, such as the employee’s citizenship status, age, and salary.
公积金缴交率取决于各种因素，例如员工的公民身份、年龄和工资级别。
An employer must pay both the employer’s and the employee’s share of the monthly CPF contribution. However, the employer can recover the employee’s share by deducting it from their wages when the contributions are paid for that month.
雇主每个月必须为员工缴交雇主部分和员工部分的公积金供款。雇主有权从员工每月的工资中扣除员工部分的公积金供款的对应数额。
If the employee is a Singapore citizen or PR employee earning total wages of more than S$50 but not more than S$500 per month, there is no employee’s share of CPF contributions (i.e. the employee is not required to make CPF contributions). However, the employer of such an employee is still required to pay the employer’s share of CPF contributions for said employee.
如果相关员工是新加坡公民或新加坡永久居民，且该员工的月薪超过 50 新元但不超过 500 新元，该员工将无需缴交雇员部分的公积金供款。当然，该员工的雇主仍需为该员工缴交雇主部分的公积金供款。
CPF contributions are due at the end of the month. Failure to pay CPF by the 14th day of the following month may cause an employer to face late payment interest, fine and/or jail time.
雇主必须在月底之前缴交公积金供款。若雇主无法在下个月的14 日之前缴交本月的公积金供款，该雇主可能因此被要求偿还逾期付款利息或面对罚款和/或监禁。
IMPORTANT NOTICE: This memorandum is only intended as a guide and does not purport to be an exhaustive or conclusive discussion of the matters set out herein and should not be relied on as a substitute for definitive legal advice. Reference should always be made to the applicable statutes, the relevant subsidiary legislations and other applicable guidelines. This memorandum is not to be transmitted to any other person nor is it to be relied upon by any other person or for any other purpose or quoted or referred to in any public document or filed with any governmental or other authorities without our consent in writing. This memorandum is limited to the laws of Singapore. In issuing this memorandum, we do not assume any obligation to notify or inform you of any developments subsequent to its date that might render its contents untrue or inaccurate in whole or in part at such later time. If you would like to discuss the implications of these legal developments on your business or obtain advice, please do not hesitate to approach your usual contact at Insights Law LLC or you may direct the inquiry to our key contacts stated above.
重要提示：本备忘录仅用于参考，并不视作对本文所载事项的详尽或结论性的讨论，且不应被依赖作为替代明确的法律意见。应参考所适用的法规、有关附属法例、及其他适用的原则。未经本所书面同意，本备忘录不得向任何其他人传送，任何人也不得就任何目的依赖本备忘录，并于任何公共文件引述或专署，或提交给任何政府或有关当局。本备忘录仅限于新加坡的法律。本所就这份备忘录的发行，对较后时间日期发生的任何进展导致本备忘录所呈现的全部或部分不实或不准确的内容不承担任何义务。如果您想了解这些法律发展对您业务的影响或咨询意见，请随时与您智诚法律（新加坡）的联系人联系，或直接联系上述的主要联系人。
