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CPF at Higher Rates

Employees who are citizens or Permanent Residents of Singapore are required to contribute CPF monthly, as outlined in the following help page:

CPF contributions for employees in their first two years of permanent residency are at a lower rate than citizens and other Permanent Residents. SimplePay will automatically use the correct rates for the employee, based on the employee’s setup. To read more about employee setup, please refer to the following help page:

Employers and employees can apply to the CPF Board to contribute CPF for first and second year Permanent Residents at the same rate as citizens and other permanent residents. If this is approved by the CPF Board, you will need to tell SimplePay to use the higher rates. To do this:

  • Go to the employee's profile.
  • Click on Add next to Regular Inputs.
  • Select CPF at Higher Rates under Other.
  • Indicate whether the higher CPF rate applies to both the employer and the employee, or only the employer.
  • Enter the effective date for the higher contribution rate.
  • Click Save.

Increase in CPF Contribution rates for 2025

The CPF contribution rates for employees aged 55 to 65 will increase on 1 January 2025. This increase is applicable only to third year permanent residents onwards. First and second year permanent residents will not be affected unless CPF is calculated at a higher rate.

SimplePay will automatically calculate CPF using the new rates. This will take effect on 1 January 2025.