SHARE

Statutory Donations & Other Regulations

Chinese Development Assistance Council (CDAC) Fund

All Chinese employees who are either citizens of Singapore or Singapore permanent residents may contribute monthly to the CDAC, according to the wage levels indicated below:

stat 1


Singapore Indian Development Association (SINDA) Fund

All working Indians except foreign workers on the FWL scheme in Singapore may contribute monthly to the SINDA Fund, according to the wage levels indicated below:

stat 2


Mosque Building and Mendaki Fund (MBMF)

All working Muslim Singapore citizens, Singapore permanent residents and foreign workers are required to contribute to the MBMF monthly, according to the wage levels indicated below: 

stat 3


Eurasian Community Fund (ECF)

All working Eurasian Singapore citizens and Singapore permanent residents may contribute to the ECF monthly, according to the wage levels indicated below:

stat 4


SHARE Programme Donations

The CPF Board collects SHARE donations on behalf of the Community Chest, a division of the National Council of Social Service. Donations by the employees are voluntary and deducted from the employees’ wages.

 

Skills Development Levy (SDL)

Employers have to contribute SDL for all employees up to the first $4,500 of gross monthly remuneration at a levy rate of 0.25%, subject to a minimum of
$2, whichever is higher. Employees include full-time, casual, part-time, temporary and foreign workers rendering services wholly or partly in Singapore.

stat 5

 

National Service Make Up Pay (MUP)

When an employee has to report for National Service, his pay will be deducted based on the formula:

The employer will have to submit all claims 14 days before the commencement of training either online via the NS portal (www.ns.gov.sg) or through hardcopy claim forms downloaded from the same website.

 

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MUP Claim

Employers have two options for MUP

• Option 1: Direct Reimbursement to Employers of Claims for NS Training Scheme (DIRECT)
The employer will continue to pay the employee in accordance with the company’s pay schedule when the NSman attends NS training and claim reimbursement from MINDEF.

• Option 2: Payment to NSman
The employer will certify the MUP claim and submit it to MINDEF, which will directly reimburse the NSman.