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Employer Resources

The rules, the rates, the dates.

Four references covering what CPF Board, IRAS and MOM actually require of Singapore employers. Each one cites the primary source, shows when it was last checked, and changes when the rules do.

CPF, IRAS and MOM rules for Singapore employers

CPF rates 2026

01
Current CPF contribution rates for 2026 by age band, PR graduated rates, the S$8,000 Ordinary Wage ceiling and payment deadlines, for Singapore employers.
CPF Board · Updated 18 June 2026 →

IR21 tax clearance

02
When to file Form IR21, the one-month deadline, the mandatory withholding rule and the penalties for Singapore employers losing a foreign or PR employee.
IRAS · Updated 18 June 2026 →

IR8A employer guide

03
Singapore Form IR8A filings explained: compulsory Auto-Inclusion Scheme (AIS) rules, the discontinued Form IR8S, and key deadlines to avoid IRAS penalties.
IRAS · Updated 22 June 2026 →

CPF submission & deadlines

04
The CPF contribution due date, why the 14th is the enforcement threshold rather than the deadline, and how CPF Board calculates interest from the day after month end.
CPF Board · Updated 18 August 2026 →
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