Foreign workers and CPF
Employment Pass, S Pass and Work Permit holders do not get CPF. Here is what you do pay, and what changes when someone becomes a PR.
4 min read · Checked against CPF Board pages in October 2026
No CPF
for Employment Pass, S Pass and Work Permit holders
SDL still due
for foreign employees too
From the PR date
CPF starts when someone becomes a PR
The rule
CPF contributions are only payable for Singapore citizens and permanent residents. Foreigners holding an Employment Pass, S Pass, Miscellaneous Work Pass or Work Permit are exempt, and CPF does not allow contributions for them.
That holds even if the employee asks you to contribute. A foreign employee who wants to save for retirement can look at the Supplementary Retirement Scheme (SRS) instead.
What you still pay for foreign staff
- Skills Development Levy. It is compulsory for all employees working in Singapore, foreign employees included. You enter the amount yourself in CPF EZPay for them. See the due date guide for the rates.
- Self-help fund contributions, where they apply. MBMF covers Muslim foreign employees, and SINDA covers Employment Pass holders of Indian descent. See the fund guide.
When a foreign employee becomes a PR
CPF is mandatory from the day they obtain permanent resident status. The date is on their Entry Permit from ICA.
They then start on graduated rates: first year, then second year, then the full rates from the third year.
Update Wageclerk when it happens
Part-time and casual staff still count
CPF depends on residency, not on hours. For citizens and PRs, you pay CPF on part-time and casual work too.
| Situation | CPF payable? |
|---|---|
| Part-time or casual employee | Yes |
| Student or school-leaver working part-time or temporarily | Yes, in most cases |
| Family member paid wages by the proprietor | Yes |
| Director paid a salary under a contract of service | Yes |
| Director paid only directors’ fees voted at a general meeting | No |
| Citizen or PR working overseas | Not mandatory |
| Partner, sole proprietor or self-employed person | Not through payroll. They pay into MediSave. |
Certain students from listed schools and institutions are exempt. Check CPF’s full list if you hire students.
In Wageclerk
- Set residency to Foreigner for work pass holders. Wageclerk calculates no CPF and shows a note on the review page.
- The Skills Development Levy is still worked out for them.
- A foreign employee’s fund choice is limited to MBMF and SINDA, with a warning to check the pass type for SINDA.
- If every person you pay is a foreigner, the review page also reminds you that the levy is then paid directly to SWDA, not through CPF.