# The rules, the rates, the dates.

URL: https://skillsforce.com.sg/compliance
Title: Employer Resources: CPF, IRAS & MOM Rules | Skillsforce
Description: Dated, sourced references for Singapore employers: CPF contribution rates, CPF submission, IR8A and the Auto-Inclusion Scheme, and IR21 tax clearance.

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.

## Pages in this section

- [CPF rates 2026](https://skillsforce.com.sg/compliance/cpf-rates): 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.
- [IR21 tax clearance](https://skillsforce.com.sg/compliance/ir21-tax-clearance): 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.
- [IR8A employer guide](https://skillsforce.com.sg/compliance/ir8a-employer-guide): Singapore Form IR8A filings explained: compulsory Auto-Inclusion Scheme (AIS) rules, the discontinued Form IR8S, and key deadlines to avoid IRAS penalties.
- [CPF submission & deadlines](https://skillsforce.com.sg/compliance/cpf-submission-employer-guide): 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.
