Central Provident Fund (Exemption) Order 2018

Central Provident Fund Act 1953

(Section 69)

Central Provident Fund
(Exemption) Order 2018

2025 REVISED EDITION

(17 December 2025)

[1 January 2018;

1 February 2018]

Citation

1.  This Order is the Central Provident Fund (Exemption) Order 2018.

General exemption

2.—(1)  An employer whose employee is specified in the Schedule (other than an employee specified in paragraph 6(a) of the Schedule) is exempt from paying the following contributions in respect of wages payable to that employee:

(a) any contribution to the Fund under section 7 of the Act;

(b) any contribution to a fund for the educational, social or economic advancement of any community approved by the Minister for the purposes of section 76(3) of the Act.

(2)  An employer whose employee is specified in paragraph 6(a) of the Schedule is exempt from paying the contributions mentioned in sub‑paragraph (1)(a) and (b) in respect of wages payable to that employee.

Exemption for foreign employees

3.  An employer is exempt from paying any contribution to the Fund under section 7 of the Act in respect of wages payable to an employee who is not a citizen or permanent resident of Singapore.

Exemption for foreign platform workers

3A.  A platform operator is exempt from paying any contribution to the Fund under section 8A of the Act in respect of platform remuneration payable to a platform worker who is not a citizen or permanent resident of Singapore.

THE SCHEDULE

Paragraph 2

Specified employees

1. A domestic employee whose domestic employment does not exceed 14 hours in any week.

2. An employee of the United Nations Organisation, or any agency, institution or related organisation of the United Nations Organisation that is located in Singapore.

[S 895/2025 wef 31/12/2025]

2A. An employee of any of the following entities, which is part of the World Bank Group (a specialised agency of the United Nations Organisation), that is located in Singapore:

(a) the International Centre for Settlement of Investment Disputes;

(b) the Multilateral Investment Guarantee Agency.

[S 895/2025 wef 31/12/2025]

3. An employee of the Organisation for Economic Co‑operation and Development who is assigned to work for the International Energy Agency Regional Cooperation Centre that is located in Singapore.

4. A seaman who is a citizen of Singapore and who is employed —

(a) in a Swedish ship on terms and conditions of service applicable to Swedish seamen;

(b) in a Norwegian ship on terms and conditions of service applicable to Norwegian seamen; or

(c) by the East Asiatic Co. Ltd. of Denmark on terms and conditions of the agreement between the Danish Shipowners’ Association and the Seamen’s Union in Denmark.

5. An employee who is employed by the General Conference Corporation of Seventh‑Day Adventists under a contract of service or other agreement entered into outside Singapore and who is not domiciled in Singapore.

6. An employee who is a matriculated or registered student of any of the following institutions and employed for training approved by the institution concerned:

(a) any university whose function of providing university education is determined by any written law;

(b) the Institute of Technical Education, Singapore, established by the Institute of Technical Education Act 1992;

(c) a polytechnic established by any written law;

(d) a school specified in Part II or III of the Schedule to the Education Endowment and Savings Schemes (Edusave Pupils Fund) Regulations (Rg 1);

(e) Mountbatten Vocational School.

7. An employee who is —

(a) a matriculated or registered student of any private education institution;

(b) enrolled in a full‑time programme offered by the private education institution, that is subsidised by the Ministry of Education and listed on the Ministry’s website; and

(c) employed for training approved by the private education institution.

8. An employee who —

(a) is a matriculated or registered student of any overseas tertiary education institution;

(b) is required by the overseas tertiary education institution to undergo training in Singapore for a period of not more than 6 months; and

(c) submits to his or her employer a written confirmation from the overseas tertiary education institution that the employee is —

(i) a matriculated or registered student of the overseas tertiary education institution; and

(ii) required by the overseas tertiary education institution to undergo training in Singapore.

9. An employee who is a registered student (other than a student who has completed the GCE ‘A’ Level Examination or its equivalent) of any of the following institutions and employed during a school holiday period:

(a) a Government school within the meaning of the Education Act 1957;

(b) a Government‑aided school within the meaning of the Education Endowment and Savings Schemes (Edusave Pupils Fund) Regulations;

(c) a school specified in any order made under section 3(1) of the School Boards (Incorporation) Act 1990;

(d) a school specified in the Schedule to the Education Endowment and Savings Schemes (Edusave Pupils Fund) Regulations;

(e) Madrasah Alsagoff Al‑Arabiah;

(f) Madrasah Al‑Arabiah Al‑Islamiah;

(g) Madrasah Irsyad Zuhri Al‑Islamiah;

(h) Madrasah Aljunied Al‑Islamiah;

(i) Madrasah Al‑Ma’arif Al‑Islamiah;

(j) Madrasah Wak Tanjong Al‑Islamiah.

10. In this Schedule —

“domestic employee” means a cook, a domestic maid, a butler or any other house servant, a nurse, a valet, a watchman, a gardener, a driver or cleaner of any vehicle licensed for private use, or any other employee, who is employed by an individual —

(a) exclusively in the work; or

(b) in connection with the work,

of that individual’s private domestic household, and not of any trade, business or profession carried on by the individual in that household;

“GCE ‘A’ Level Examination” means the Singapore‑Cambridge General Certificate of Education “Advanced” Level Examination conducted for the purpose of assessing a pupil’s suitability for university education;

“Ministry’s website” means the Ministry of Education’s Internet website at https://www.moe.gov.sg;

“private education institution” has the meaning given by section 2 of the Private Education Act 2009;

“school holiday period” means a school holiday period specified by the Ministry of Education on the Ministry’s website.

LEGISLATIVE HISTORY

Central Provident Fund (Exemption) Order 2018

(CHAPTER 36, O 10)

 

This Legislative History is provided for the convenience of users of the Central Provident Fund (Exemption) Order 2018. It is not part of this Order.
1.	G.N. No. S 61/2018—Central Provident Fund (Exemption) Order 2018
	Dates of commencement	:	1 January 2018 (Paragraphs 2, 3, 4 and the Schedule) 1 February 2018
2.	G.N. No. S 73/2018—Central Provident Fund (Exemption) (Amendment) Order 2018
	Date of commencement	:	1 March 2018
3.	G.N. No. S 716/2024—Central Provident Fund (Exemption) (Amendment) Order 2024
	Date of commencement	:	31 December 2021
4.	G.N. No. S 716/2024—Central Provident Fund (Exemption) (Amendment) Order 2024
	Date of commencement	:	1 October 2024
5.	G.N. No. S 1031/2024—Central Provident Fund (Exemption) (Amendment No. 2) Order 2024
	Date of commencement	:	1 January 2025
6.	2025 Revised Edition—Central Provident Fund (Exemption) Order 2018
	Date of operation	:	17 December 2025
7.	G.N. No. S 895/2025—Central Provident Fund (Exemption) (Amendment) Order 2025
	Date of commencement	:	31 December 2025

COMPARATIVE TABLE

Central Provident Fund (Exemption) Order 2018

This subsidiary legislation has undergone renumbering in the 2025 Revised Edition. This Comparative Table is provided to help readers locate the corresponding provisions in the previous version.

2025 Ed.	S 61/2018
1	1—(1)
[Omitted as having had effect]	(2)
[Omitted as having had effect]	4