CPF timelines are strict, and the financial consequences for missing them are real. The most common mistake is assuming the 14th of the following month is the due date. In law, CPF contributions are due by the last day of the month, and the 14th is just the payment deadline.
If you want the technical rules for counting days, see the Technical Reference page.
1. Employer Contribution Deadlines
Statutory due date: last day of the calendar month.
Payment deadline: 14th of the following month (or the next working day if
the 14th falls on a weekend or public holiday).
Late payment interest is 1.5% per month (18% per annum) with a minimum interest charge of $5.
Key detail: Interest is calculated from the first day of the month, not from the 15th. So even a one-day late payment triggers interest for the entire month.
2. Penalties for Non-Compliance
- Composition amount: up to $1,000 per offence.
- First conviction: $1,000 to $5,000 per offence and/or up to 6 months' imprisonment.
- Repeat offenders: $2,000 to $10,000 per offence and/or up to 12 months' imprisonment.
- Deducting but not paying employee share: fine up to $10,000 and/or up to 7 years' imprisonment.
- Each month is a separate offence.
3. Voluntary Contribution Deadlines
- Self-employed MediSave: due when income tax is filed.
- Voluntary contributions (VC): anytime before 31 December to qualify for that year's tax relief.
- Top-ups for tax relief: must be done within the relevant Year of Assessment.
4. Withdrawal Windows
- Age 55: withdraw up to $5,000 if you meet the Basic Retirement Sum.
- Payout Eligibility Age (65): monthly payouts begin.
- Housing withdrawal: application must be completed before property completion.
- Leaving Singapore: must meet eligibility rules before CPF can be withdrawn.
5. CPF Housing Deadlines
- HLE letter validity: 6 months.
- Refund of housing withdrawals: due at completion when selling.
- Accrued interest: must be refunded with the principal.
- Property charge removal: apply after full repayment.
6. Nominations
CPF nominations have no expiry date, but:
- Marriage automatically revokes a previous nomination.
- Divorce does not automatically revoke it.
- New children or dependants should trigger a review.
Frequently Asked Questions
Q: What if my employer pays CPF late?
A: Interest and penalties apply, and the offence can be prosecuted. Keep
records and report repeat non-payment.
Q: Can I withdraw CPF early for hardship?
A: Only in limited circumstances. Check CPF Board guidance before assuming
eligibility.
Q: What happens if I do not nominate anyone?
A: CPF savings will be distributed under the Intestate Succession Act, which
may not match your intentions.
Q: How do I know my CPF contribution was paid?
A: Check your CPF account statement and payroll records for each month.
Sources & Further Reading:
Last updated: 26 January 2026. This guide is for informational purposes only. Always verify deadlines with official sources before making critical decisions.