CPF payment due date and late payment
The dates that matter each month, what happens if you miss them, and what to pay alongside your CPF.
4 min read · Checked against CPF Board pages in October 2026
Last day of the month
CPF’s stated due date
14th
of the next month: the last day to pay before enforcement action
1.5% a month
late payment interest from the day after the due date, minimum $5
The dates that matter
| Date | What it means |
|---|---|
| Last day of the calendar month | The due date for CPF contributions. |
| From the day after the due date | Late payment interest of 1.5% per month, with a minimum of $5. |
| 14th of the following month | CPF takes enforcement action against employers who have not paid by then. If the 14th is a Saturday, Sunday or public holiday, the deadline moves to the next working day. |
Aim for the last day of the month
An example
For the October 2026 contribution, the due date is 31 October 2026, so late payment interest would run from 1 November 2026. The 14th of the following month, 14 November 2026, is a Saturday, so the deadline to pay before enforcement action moves to Monday 16 November 2026.
What happens if you are late
- Interest of 1.5% per month on the late amount, from the first day after the due date, with a minimum of $5.
- Enforcement action by CPF Board, if payment is still outstanding after the 14th (or the next working day). This can include a composition amount of up to $1,000 per offence and, if payments are still not made, prosecution.
How to pay on time
- Submit and pay through CPF EZPay. The upload guide walks through it.
- A submission only counts once it is paid. Submitting without paying leaves it incomplete.
- Set up Direct Debit ahead of time. For corporate accounts, bank approvals must be completed within 48 hours before the application expires.
The Skills Development Levy
The Skills Development Levy (SDL) is paid for every employee working in Singapore, including foreign employees, and is paid together with your CPF contributions.
| Monthly total wages | SDL payable |
|---|---|
| Under $800 | $2 (the minimum) |
| $800 to $4,500 | 0.25% of wages |
| Over $4,500 | $11.25 (the maximum) |
Add up everyone’s SDL, then round the total down to the nearest dollar.
- CPF EZPay works out SDL for citizens and PRs, but you enter it yourself for foreign employees.
- If you only employ foreign staff, you pay SDL directly to SWDA instead of through CPF.
- A penalty of 10% a year on the outstanding amount may apply to late SDL.