Singapore employer CPF contribution due dates and 2027 enforcement cut-offs

Month-end is the underlying contribution due date

The CPF Board says contributions are due on the last day of the calendar month. The next-month cut-off identifies when non-payment leads to enforcement. The table labels both dates, using the month for which wages were paid. Source 1

Four 2027 cut-offs move to a Monday

The dates move to 15 February, 15 March, 16 August and 15 November because the 14th falls on a weekend. The Ministry of Manpower’s published holiday calendar shows those following Mondays are working days under the national calendar. Source 1 Source 2

Late interest starts after the underlying due date

Where CPF Board imposes late interest, it calculates the charge from the first day after month-end at 1.5% per month. The board lists S$5 as the minimum interest payable. This calculation can therefore start earlier than the enforcement cut-off. Source 1 Source 4

The employee account can update after payment is received

CPF Board says it credits employee accounts within three working days of receiving payment. The member can check the amount in CPF transaction history. Use that timing when interpreting a contribution that has yet to appear in the account. Source 3

Sources

• Singapore CPF Board contribution due date rule
• Singapore Ministry of Manpower 2027 public holidays
• Singapore CPF Board employee account credit timing
• Singapore CPF Board late payment interest calculation