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CSN is the number you use to transact with CPF Board e.g. making CPF payments, paying foreign worker levies and making any request relating to employer matters.

For entities, the CSN is the “Unique Entity Number (UEN) + CPF Payment Code”.

For employers trading under their own names (e.g. individuals hiring a personal driver, gardener, local domestic worker etc), the CSN is the “NRIC/Foreign Identification Number (FIN) + CPF Payment Code”.

For individuals hiring foreign domestic workers or the self-employed, the CSN is the individual's NRIC/FIN.

All employers are required to apply for a CSN to make CPF payments as soon as they intend to hire any Singapore Citizen or Singapore Permanent Resident employees.

No. You must use your CSN to perform transactions with CPF Board. The CSN is the UEN + CPF Payment Code. The UEN alone is not sufficient to identify the different types of CPF payments made by you.

You can email CPF Board at This email address is being protected from spambots. You need JavaScript enabled to view it. or call CPF Call Centre at 1800–227–1188.

You can submit CPF contribution details via CPF e-Submit@web with your SingPass and the entity's Unique Entity Number (UEN). You should submit your application as soon as you intend to hire your first employee.

Once your application is approved, you will be notified via email. You will also receive a hardcopy welcome letter which contains your CPF Submission Number (CSN), 2 copies of Payment Advice and a Direct Debit Authorisation form.

You have a grace period of 14 days to pay the CPF contributions after the end of the month for which CPF contributions are due. If the last day of the grace period falls on a Saturday, Sunday or Public Holiday, CPF must be paid by the next working day. Gpayroll takes care of the submission for you automatically while the payment will be auto deducted from your company bank account (Interbank GIRO).

After your payment has been processed, you will receive an email notification to view the electronic Record of Payment (eROP) from Crimsonlogic website.

Please check your eROP and inform the Board immediately of any discrepancy. The eROP should be kept for future reference. If you have misplaced the ROP and need a re-print, a service charge is payable.

To apply for an additional CSN for MOM Work Permit purposes, please click here. Please attach a copy of the letter from MOM Work Pass Division in the application.

If there is a change in your company’s UEN, please click here to apply for a new CSN. Once your application is successfully processed, a new CSN will be issued to you.

You would also need to inform CPF Board to cancel your existing CSN once your new CSN is issued.

CPF Board is unable to transfer the employees' CPF Account information from the old to the new company.

Employer would need to apply for a new CPF Submission Number (CSN) for the new company and inform the Board to cancel the existing CSN of the old company. The employer will have to indicate the CPF Account information for all the employees when making the first CPF payment under the new CSN.

No. The company’s Unique Entity Number (UEN) is required for the Board to issue the CPF Submission Number (CSN).

Employers who have terminated their business or have ceased to hire any local employees, must inform the Board in writing immediately so that we can update their CPF records.

As long as the employees are Singapore Citizens or Singapore Permanent Residents and are employed in Singapore under a contract of service, they are required to pay CPF contributions.

The employer has a grace period of 14 days to make payment of CPF contributions after the end of the month for which CPF contributions are due. If the last day of the grace period falls on a Saturday, Sunday or Public Holiday, CPF contributions must be paid by the next working day.

The employer is required to pay the employer’s and employee’s share of CPF contributions monthly for all employees (Singapore Citizens and Singapore Permanent Residents) at the rates set out in the CPF Act. The contributions payable should be based on the employee’s total wages earned for the month. Gpayroll calculate the contributions for your employees automatically. By 14th of the following month, Gpayroll will make the submission on your behalf if you are using automatic CPF filing. You may any changes before the deadline, after which we will take it as final and make the submission on the 14th of the following month.

The employer is entitled to recover the employee’s share when the contributions are paid for that month. If he fails to recover the money then, and the error was not due to his negligence, the employer can still do so provided:

  • he has paid the CPF contributions to the Board, and
  • he has either forwarded his employee’s written consent to the Board, or obtained the Board’s written permission on the matter.

This must be done within 6 months from the time the contributions should have been recovered.

For employers, the mandatory CPF contributions and any voluntary contributions (VC) to their employees' Medisave Account are tax-deductible. However, VC to all the CPF Accounts i.e. Ordinary, Special and Medisave Accounts are not tax-deductible and are subject to prevailing tax rules.

For more details on the tax issues, please visit IRAS website.

If the employee’s combined monthly income exceeds the OW Ceiling, the employee may apply to the Board to limit the total of his share of contributions on OW from the following month before his employer has recovered the employee’s share of CPF contributions from his wages.

The Board will notify the employee and his employer to reduce the employee’s share commencing from the following month’s wages.

The employer who had entered into an employment contract with the employee is required to pay the CPF contributions.

Yes, CPF contributions are payable for part-time/casual/temporary employees.

CPF contributions are payable for the employee up to the last day he left employment. The employer is required to pay CPF on those wages even though the employer may have offset his wages for the compensation for insufficient notice given to the employer.

CPF contributions are payable for family members who are receiving wages from the proprietor.

Doctors practicing in a clinic are considered as employees if they are employed under a contract of service (employment contract). They are considered as self-employed if they are providing their services under a contract for service or are registered partners of the clinic.

If the late payment was due to the employer’s negligence, he cannot recover the employee’s share of CPF contributions.

Otherwise, the employer must do the following within 6 months from the time the wages were payable and due:

  • Make good the omission or underpayment of CPF contributions (both employer’s and employee’s shares) to the Board
  • Apply to recover the employee’s share of CPF contributions from wages payable to the employee with a copy of the employee’s written consent

An employer can recover the employee’s share of CPF contributions when paying his/her wages for the month.

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