If your employer has not paid or has underpaid your CPF contributions in Singapore, check your CPF record against the amount that should apply, ask the employer for an explanation, and report an unresolved discrepancy to the Central Provident Fund (CPF) Board. You do not need to wait indefinitely before reporting. This guide covers Singapore CPF; it does not establish what “EPS” means or apply to pension schemes in other countries.
Check whether a CPF contribution is actually missing
Review your CPF contribution record and compare it with the wages and pay period involved. The amount is not the same for every worker: CPF rates and eligibility can depend on factors including age, citizenship or permanent-resident status, and wages. Some types of payment may not attract CPF contributions, so do not assume every item on a payslip is CPF-payable.
Use the CPF Board calculator to estimate the rate and contribution amount for your circumstances, and check its current guidance if you are unsure how a payment is treated. The employer contribution obligation described by the Ministry of Manpower applies to eligible Singapore citizens and permanent residents; your own eligibility and amount require an individual assessment.
Ask your employer and keep the records
CPF Board advises employees to approach the employer promptly when a contribution discrepancy appears. Ask for a clear explanation and when payment will be made; keep the question factual and save the reply. Do not delay merely because you are still trying to establish whether the discrepancy was an error.
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Keep documents that help identify the employment, wages and missing period. CPF Board specifically names payslips and the employment contract as useful supporting evidence. Also retain relevant correspondence and contribution records. A report without supporting documents may take longer to investigate.
Report unresolved non-payment or underpayment to CPF Board
If the employer does not give a satisfactory answer or correct the discrepancy, lodge a report with CPF Board so it can investigate and pursue recovery where appropriate. CPF Board’s reporting guidance is for non-payment and underpayment alike. There is no need to wait indefinitely for the employer before making a report.
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Provide the information and supporting documents requested through CPF Board’s reporting service: How to lodge a report for non-payment or underpayment. CPF Board is the authority to contact about missing CPF contributions; you should not pay your employer’s share yourself.
Know the deadlines and possible employer consequences
CPF contributions are due on the last day of each calendar month. CPF Board says it takes enforcement action against employers who have not paid by the 14th of the following month, or by the next working day when the 14th falls on a Saturday, Sunday or public holiday. That enforcement threshold is not a required waiting period for you to raise or report a suspected discrepancy.
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CPF Board states that late-payment interest is 1.5% per month, starting the day after the due date and subject to a minimum of $5. It can require outstanding contributions and interest, may impose a composition amount, and can prosecute where amounts due are not paid by a deadline. Enforcement or recovery is not automatic in an individual case; see CPF Board’s enforcement and penalties guidance.
The Ministry of Manpower describes a specific offence where an employer deducts the employee’s share but fails to pay CPF Board: the employer may face a fine of up to $10,000, imprisonment of up to seven years, or both. This is not a guarantee of a particular penalty in every case. MOM’s employer CPF contribution guidance explains the obligation and this offence.
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Handle unpaid wages or dismissal as a separate claim
If your wages are also unpaid, or the contribution problem is linked to dismissal, the employment claim and CPF report are related but distinct. CPF Board advises trying to resolve the salary or dismissal matter amicably first. If the employer’s response is unsatisfactory, you can file a claim with the Tripartite Alliance for Dispute Management (TADM). After TADM concludes the claim, CPF Board says it will compute CPF contributions using wages found to be due and payable.
For this route, see CPF Board’s compliance and rectifications guidance and contact TADM about the employment claim.
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Act promptly, but do not assume recovery is guaranteed
CPF Board can take enforcement action to recover contributions, but warns that arrears may not always be recoverable if a company is in financial difficulty. It also says the likelihood of recovery for non-payment or underpayment more than one year old is low because recollections or evidence may diminish. Keeping records and reporting promptly can help CPF Board investigate while information is available.
If you are looking for alternative employment, Workforce Singapore offers job-search support. That is separate from, and does not replace, reporting missing CPF contributions: Workforce Singapore.
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