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To register as an employer with CPF Board you apply for a CPF Submission Number, called a CSN. A company with a UEN does this online, after Corppass access to the CPF employer e-service is in place. Once CPF approves it, you can submit contributions from the next calendar day through CPF EZPay.
Checked against CPF Board pages.
SingaporeCompanySetupGuide.com is an independent guide. It is not CPF Board and it does not file for you. If you want a provider to do the setup, the quote form on this page passes your request to firms that may pay us a referral fee.
What does CPF registration for an employer mean?
There is no separate employer registration form. Registration is the CSN. CPF Board says all employers need a CSN to submit contributions. It is the identifier you use for every transaction with the Board, from payments to employer requests.
The CSN has two parts: your UEN (or NRIC or FIN if you trade under your own name) and a CPF Payment Code. The code shows what type of payment you are making. CPF lists mandatory contributions, voluntary contributions, and MediSave contributions under the Additional MediSave Contribution Scheme. Each type needs its own CSN. A company that only pays the standard monthly contributions starts with the mandatory one.
Do you need to register at all?
Only if you have employees on whom CPF is payable. The rule is by status, not by job title.
| Employee | CPF payable? |
|---|---|
| Singapore citizen earning more than S$50 a month | Yes |
| Singapore permanent resident earning more than S$50 a month | Yes |
| Foreigner on an Employment Pass, S Pass or Work Permit | No, exempt |
| Certain students meeting CPF exemption criteria | No |
| Employee of the United Nations organisation in Singapore | No |
Full-time, part-time, temporary and contract staff all count as employees, and so do people paid hourly, daily, monthly or per piece. If an employee becomes a citizen or PR, they should tell you, because the rates change. The rates themselves, and the deadlines, are on the CPF for employers page. A company with only foreign staff on passes pays no CPF for them, though there may be other payroll duties, which the payroll services page lists.
What do you need before you apply?
Three things have to be in place first.
- A UEN. You get it when ACRA registers the company. See the UEN page.
- Corppass. The company needs a Corppass setup with an Admin. The Corppass page walks through that step.
- The CPF employer e-service in Corppass. CPF calls it "CPF Services for Employers and Business Partners". Your authorised users must be assigned it before they can reach CPF e-services, and you do this in the Corppass portal. CPF publishes a step-by-step guide for it.
How do you apply for a CSN?
For a UEN-registered company, follow these steps.
- Make sure the e-service above is set up and assigned to the right people.
- Apply for the CSN on the CPF website, or through the Bizfile portal after you receive the UEN from ACRA.
- Wait for approval. CPF Board does not publish a processing time on the page we read, so treat any fixed number from a provider as that provider's own claim.
- Once approved, log in to CPF EZPay and submit your contribution details from the next calendar day.
An individual who hires staff under their own name and has no UEN uses the CPF website with Singpass instead. CPF gives the example of a hawker hiring an assistant. That person is made the system administrator when the CSN is created.
CPF also publishes a quick guide for applying for a CSN and setting up EZPay, as a PDF. It helps if you want to see the screens first.
How do you pay CPF each month?
You do two things each month. First submit the wage details for each employee in CPF EZPay or CPF EZPay Mobile. Then pay.
| Payment mode | How it works |
|---|---|
| Direct Debit | You set up a Direct Debit Authorisation with an eGIRO participating bank. After you confirm the submission, the amount is deducted. It shows as Paid after two working days. |
| PayNow QR | You scan a QR code. It works with corporate and personal bank accounts, and suits firms whose bank is not on the eGIRO list. |
For a corporate bank account, the approver must approve the eGIRO request in the bank's internet banking within 48 hours, or the application expires. CPF says applications generally take one working day. Keep enough funds in the account and a payment limit set with your bank that covers the amount. Some banks charge a fee for a failed attempt.
The due date is the last day of the month, and CPF Board takes enforcement action against employers who have not paid by the 14th of the next month. Late interest is 1.5% per month. A payroll provider that handles this for you is covered on the payroll services page.
When should you apply?
Apply as soon as you plan to hire a citizen or PR, and before the first payday. The CSN has to be live before you can submit. If you set up the company and hire on the same day, expect to do the Corppass step first, which is the slow part for many founders. Check how the company was set up, because a company registration done through a corporate service provider may leave Corppass admin with the provider.
If you ceased hiring for a while and restart, CPF has a question on whether the old CSN can be reused. The page we read only lists the question, so check the answer with CPF Board before assuming it.
What if the company replaces a sole proprietorship?
A company is a new employer with its own UEN. It needs its own CSN, and the sole proprietor's old one stops being the right identifier for payroll. The conversion page covers the whole switch.
Can a provider register you for CPF?
Yes. Payroll firms, accountants and corporate service providers regularly set up the CSN and EZPay for new clients. The work is a one-off setup plus the monthly cycle after it. Ask what they do each month: the submission, the payment, the payslips and the year-end forms. Ask who holds the Corppass admin rights, so you can take them back if you change provider.
Use the quote form on this page if you want a provider to do the setup and run payroll afterwards.
Sources
- CPF Board, Applying for a CPF Submission Number, https://www.cpf.gov.sg/employer/making-cpf-contributions/applying-for-a-cpf-submission-number (what a CSN is, UEN and individual routes, Corppass e-service, next-day submission).
- CPF Board, Payment modes, https://www.cpf.gov.sg/employer/making-cpf-contributions/payment-modes (Direct Debit, PayNow QR, 48 hour approval, two working days).
- CPF Board, Who should receive CPF contributions, https://www.cpf.gov.sg/employer/employer-obligations/who-should-receive-cpf-contributions (who is covered, who is exempt).
- CPF Board, When is the due date for CPF contributions, https://www.cpf.gov.sg/service/article/when-is-the-due-date-for-cpf-contributions (due date, 14th rule, 1.5% interest).
