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.