# CPF submission, and what being late costs.

URL: https://skillsforce.com.sg/compliance/cpf-submission-employer-guide
Title: CPF Contribution Due Dates & Enforcement | Skillsforce
Description: 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.
Updated 18 August 2026. First published 18 August 2026. Author: Skillsforce (People-operations team)

Two dates govern every monthly CPF submission and they are not the same date. Confusing them is the most common and most expensive mistake in Singapore payroll, because interest starts running long before enforcement does.

## What is the CPF contribution due date in Singapore?

CPF contributions are due on the last day of the calendar month the wages relate to. The 14th of the following month is the enforcement threshold, not the deadline: CPF Board takes action from that date, but late-payment interest of 1.5% per month, minimum S$5, has already been running since the day after month end.

## The date everyone gets slightly wrong

Ask most employers when CPF is due and the answer is the 14th. That is the enforcement date: CPF Board takes action if contributions are not paid by the 14th of the following month, or the next working day where the 14th falls on a weekend or public holiday. The due date itself is earlier, and it is the last day of the contribution month.

The distinction is not academic, because interest accrues from the day after the due date rather than from the 14th. The Board’s own worked example makes it plain: October contributions, due on 31 October and paid on 20 November, are charged as nineteen days late, not six. An employer who treats the 14th as a free grace period is accruing interest for a fortnight without knowing it.

## What late payment actually costs

- Interest at 1.5% per month, calculated as the contribution multiplied by 1.5% multiplied by days late over days in the month, subject to a minimum of S$5.
- A composition amount of up to S$1,000 per offence, offered in place of prosecution once the arrears and interest are settled.
- On a first conviction under section 58(1)(b) of the CPF Act, a fine between S$1,000 and S$5,000 per offence and up to six months’ imprisonment.
- On a subsequent conviction, a fine between S$2,000 and S$10,000 per offence and up to twelve months’ imprisonment.
- A court order for restitution of everything outstanding, on top of whatever penalty is imposed.

## Who carries this every month

The ladder above is what the CPF Act provides for; none of it is triggered by anything more exotic than a submission going in after month end. Running the monthly cycle on time, reconciling it, and catching a shortfall before interest starts accruing is what Payroll Processing covers for Singapore employers. If you would rather keep it in-house, the due date and the interest rule above are the two facts that actually decide whether it goes wrong.

## What a submission requires

Every employer submits under a CPF Submission Number, which pairs the entity’s UEN with a payment code. One point worth knowing before you apply: a separate CSN is needed for each type of payment, so mandatory contributions, voluntary contributions and MediSave contributions under the Additional MediSave Contribution Scheme each have their own. The payment mode is a later choice, and the Board currently lists two: Direct Debit and PayNow QR.

Submission itself runs through CPF EZPay, which needs the employer’s own corporate login and the CSN, with a mobile version the Board suggests for ten employees or fewer. Contributions are payable for Singapore Citizens and Permanent Residents earning more than S$50 a month; between S$50 and S$500 the employer pays its share and nothing is deducted from the employee; foreigners, including Employment Pass and S Pass holders, are outside the scheme entirely.

That is the shape of it rather than the whole of it. The Board publishes a standing list of the errors it sees most, from bonuses wrongly capped at the Ordinary Wage ceiling to overtime pay misclassified between Ordinary and Additional Wages, and each of them is found in a payroll run rather than in a guide. Running the cycle so those do not happen is the service.

## Frequently asked questions

### What is the deadline for CPF submission in Singapore?

Contributions are due on the last day of the calendar month they relate to. Enforcement action follows if they are still unpaid by the 14th of the following month, or the next working day when the 14th falls on a Saturday, Sunday or public holiday. Interest, however, starts from the day after the due date.

### How is CPF late-payment interest calculated?

At 1.5% per month from the day after the due date, worked out as the contribution multiplied by 1.5% multiplied by the days late over the days in that month, with a minimum charge of S$5. CPF Board’s published example works out at S$28.50 on a S$3,000 contribution paid nineteen days late, charged as S$28 once cents are dropped.

### Which employees must receive CPF contributions?

Singapore Citizens and Permanent Residents earning more than S$50 a month, including staff on probation and part-time, temporary, contract and casual arrangements. Where monthly wages are S$500 or below, the employer pays its share and no employee share is deducted. Foreigners on work passes are outside the scheme.

### Can we agree with an employee not to pay CPF?

No. CPF Board treats such an arrangement as invalid, and the employer remains liable for both shares plus late-payment interest even if the employee agreed at the time and has since left. The obligation follows the employment relationship, not the parties’ preferences.

## Sources

- [CPF Board: when is the due date to submit CPF contributions?](https://www.cpf.gov.sg/service/article/when-is-the-due-date-to-submit-cpf-contributions) (Due date and the 14th enforcement trigger; accessed 18 August 2026)
- [CPF Board: how does CPF Board calculate interest on late payment?](https://www.cpf.gov.sg/service/article/how-does-cpf-board-calculate-interest-on-late-payment) (The 1.5% monthly formula, the S$5 minimum and the worked example; accessed 18 August 2026)
- [CPF Board: enforcement and penalties for non-compliance](https://www.cpf.gov.sg/employer/compliance-and-rectifications/enforcement-and-penalties-for-non-compliance) (Composition, court penalties under section 58(1)(b) and restitution. Page updated 05 August 2026; accessed 18 August 2026)
- [CPF Board: applying for a CPF Submission Number](https://www.cpf.gov.sg/employer/making-cpf-contributions/applying-for-a-cpf-submission-number) (A separate CSN per payment type; accessed 18 August 2026)
- [CPF Board: payment modes](https://www.cpf.gov.sg/employer/making-cpf-contributions/payment-modes) (Direct Debit and PayNow QR; accessed 18 August 2026)
- [CPF Board: who should receive CPF contributions](https://www.cpf.gov.sg/employer/employer-obligations/who-should-receive-cpf-contributions) (The S$50 threshold and the exclusions; accessed 18 August 2026)

## Related

- [CPF rates 2026](https://skillsforce.com.sg/compliance/cpf-rates)
- [Payroll Processing](https://skillsforce.com.sg/services/payroll)
- [Free CPF calculator](https://skillsforce.com.sg/free-tools/cpf-calculator)
- [CPF late-payment penalties](https://skillsforce.com.sg/insights/cpf-late-payment-penalty-singapore)
- [How to submit CPF contributions](https://skillsforce.com.sg/insights/how-to-submit-cpf-contributions-singapore)