Schemes: CPF (one scheme per age band — ≤55, 56–60, 61–65, 66–70, above 70 — eligibility picks exactly one per employee), Skills Development Levy (employer), and the four self-help group funds (CDAC, MBMF, SINDA, ECF — employee-only wage-band amounts).
What each employee provides
- Date of birth (the CPF band) and residency status — CPF applies to citizens and permanent residents only.
- Their community fund: register each employee in the one SHG fund that applies (or none).
Worked example — S$6,000, age 30, citizen
CPF 20% employee (S$1,200) / 17% employer (S$1,020). The ordinary-wage ceiling stepped from S$7,400 (2025) to S$8,000 from 1 January 2026, and the senior bands rose with it (55–60: 18%/16%; 60–65: 12.5%/12.5%) — both rate sets are seeded as effective-dated versions, so the pay date picks the right one. SDL is 0.25% capped at the published S$11.25; CDAC at S$8,000 is S$3.
Limitations
Graduated 1st/2nd-year PR rates are not seeded — register those employees with a fixed amount until added. The CPF annual salary ceiling rides the annual cap. No PAYE: Singapore income tax is assessed, not withheld — year-end IR8A data comes from the payroll reports.