Do I Have To Pay CPF For All Employees?

Do I Have To Pay CPF For All My Employees?

You need to make Central Provident Fund (CPF) contributions for all employees that employers hire, as long as he/she earns more than S$50 a month.

This shall include student, family members, company directors earning a salary, part-time or casual employees

The exceptions are :
foreign employees on Employment pass or Work Permit,
partners or sole-proprietors,
employees who are working overseas,
students on industrial attachment or internship
N', 'O' or 'A' level students working during their gazetted school holidays
overseas students on Training Visit Pass for less than 6 months or Work Permit
non-salaried company directors