CPF for PRs & Foreigners
Understand CPF rules for Permanent Residents, graduated contribution rates, and what happens when you leave Singapore.
CPF Eligibility Overview
CPF contributions are mandatory for Singapore Citizens (SC) and Permanent Residents (PR). Foreigners on work passes do not contribute to CPF. Understanding these rules helps you plan your finances in Singapore.
Full CPF rates apply
Graduated rates (1st-2nd year)
No CPF contribution
Who Must Contribute to CPF?
- ✓ Singapore Citizens working in Singapore
- ✓ Singapore Permanent Residents working in Singapore
- ✗ Foreigners on Employment Pass, S Pass, Work Permit
CPF Contribution Rates for PRs
When you become a PR, CPF contributions start immediately but at graduated rates for the first 2 years. From the 3rd year, full rates apply (same as citizens).
1st Year as PR (Graduated Rates)
| Age Group | By Employee | By Employer | Total |
|---|---|---|---|
| 55 & below | 5% | 4% | 9% |
| Above 55 to 60 | 5% | 4% | 9% |
| Above 60 to 65 | 5% | 3.5% | 8.5% |
| Above 65 | 5% | 3.5% | 8.5% |
2nd Year as PR (Graduated Rates)
| Age Group | By Employee | By Employer | Total |
|---|---|---|---|
| 55 & below | 15% | 9% | 24% |
| Above 55 to 60 | 12.5% | 6% | 18.5% |
| Above 60 to 65 | 7.5% | 3.5% | 11% |
| Above 65 | 5% | 3.5% | 8.5% |
3rd Year & Beyond: Full Rates
From your 3rd year as PR, full CPF rates apply—same as Singapore Citizens. For employees 55 and below, this means 37% total (20% employee + 17% employer).
Opting for Full Rates Earlier
Both employer and employee can jointly opt for full CPF rates from day one of PR status. This increases immediate savings but also reduces take-home pay. The election is irrevocable once made.
Foreigners on Work Passes
Foreigners working in Singapore on Employment Pass (EP), S Pass, or Work Permit do not contribute to CPF and are not eligible for CPF benefits.
No CPF Contribution
- • Employment Pass (EP) holders
- • S Pass holders
- • Work Permit holders
- • Dependant's Pass (working)
- • Training Employment Pass
Implications
- • Higher take-home pay vs PRs
- • No employer CPF contribution
- • Must save for retirement independently
- • No access to HDB, CPF housing schemes
- • No MediSave, MediShield Life
Planning for Foreigners
Without CPF, you need to build your own retirement savings. Consider SRS (Supplementary Retirement Scheme) for tax relief, and invest consistently for long-term growth.
Withdrawing CPF When Leaving Singapore
If you're leaving Singapore permanently and have no intention to return for employment or residence, you can withdraw your full CPF balance.
Leave Singapore
You must have left Singapore and renounced or are in the process of renouncing your Singapore Citizenship or Permanent Residency.
Wait 6 Months
You can only apply for full withdrawal 6 months after leaving Singapore. This waiting period is to ensure you don't intend to return.
Apply Online
Apply for withdrawal via the CPF website with required documents: proof of renunciation/cancellation of SC/PR, proof of overseas address, and bank account details.
Receive Funds
Upon approval, your full CPF balance (OA + SA + MA + RA) will be transferred to your nominated bank account overseas.
Important Considerations
- • This is irreversible—you lose all CPF benefits permanently
- • You cannot reverse the withdrawal if you return to Singapore
- • Consider the long-term impact on retirement security
- • Consult a financial advisor before making this decision
Renouncing PR Status
If you renounce your PR status but remain in Singapore (e.g., on work pass), you cannot immediately withdraw your CPF.
Renounce PR, Stay in Singapore
- • Cannot withdraw CPF immediately
- • CPF continues to earn interest
- • Must wait until you leave Singapore permanently
- • Then apply after 6 months waiting period
Renounce PR, Leave Singapore
- • Apply for withdrawal after 6 months
- • Receive full CPF balance
- • Process takes about 2-3 weeks
- • Funds transferred to overseas account
What Happens to Your CPF While Waiting
Your CPF continues to earn interest while you wait. OA earns 2.5%, SA earns 4%. If you're over 55, your RA also earns 4%. There's no downside to waiting.
CPF in Divorce Situations
In a divorce, CPF savings can be divided between spouses as part of the matrimonial asset division, regardless of citizenship status.
CPF as Matrimonial Asset
CPF savings accumulated during marriage are considered matrimonial assets and can be divided by the court during divorce proceedings.
Court Order Required
Division of CPF requires a court order. The court determines the percentage split based on factors like marriage length, contributions, and needs of each party.
Transfer, Not Withdrawal
CPF is transferred from one spouse's account to the other's CPF account—it's not withdrawn as cash. This maintains the retirement savings purpose.
CPF Nomination Revoked
Upon divorce, your existing CPF nomination is automatically revoked if your ex-spouse is a nominee. You should make a new nomination.
Seek Legal Advice
CPF division in divorce can be complex. Consult a family lawyer to understand your rights and ensure fair treatment of matrimonial assets including CPF.
Frequently Asked Questions
Can I contribute to CPF voluntarily as a foreigner?
No, only Singapore Citizens and Permanent Residents can contribute to CPF. Foreigners should consider SRS for tax relief instead.
If I become a citizen, does my CPF history as PR carry over?
Yes, your CPF balances and history remain intact when you become a citizen. You simply continue contributing at the same full rates.
Can I withdraw CPF early due to financial hardship?
There's no general hardship withdrawal for CPF. However, if you're diagnosed with a terminal illness or permanent incapacity, you can apply for early withdrawal.
What happens to CPF if the member passes away?
CPF is distributed to nominees if a valid CPF nomination exists. Without nomination, it goes through the intestacy process (Public Trustee) which takes longer and follows fixed rules.
Do PRs pay CPF in Singapore?
Yes, Singapore Permanent Residents (PRs) must contribute to CPF. In the first 2 years as PR, there are graduated employer contribution rates. From the 3rd year onwards, full CPF rates apply (same as citizens).
Can I withdraw CPF when leaving Singapore permanently?
Yes, if you're leaving Singapore permanently and have renounced your citizenship or PR status, you can withdraw your full CPF balance. You need to wait 6 months after leaving before applying for withdrawal.
Do foreigners on Employment Pass pay CPF?
No, foreigners on Employment Pass, S Pass, or Work Permit do not contribute to CPF. Only Singapore Citizens and Permanent Residents are required to make CPF contributions.
Can I use my spouse's CPF for housing if I'm a foreigner?
Your Singaporean/PR spouse can use their CPF for housing that you jointly own, but the property must meet HDB eligibility requirements (e.g., at least one SC/PR buyer).
Sources and further reading
Official sources and references for rules, rates, and schemes discussed on this page. Numbers on this site may be rounded or illustrative; confirm current terms with the relevant agency, CPF Board, insurer, or lender.
- CPF for permanent residents and foreigners When CPF applies and graduated contribution rates. CPF Board — PR and SC contribution