Singapore CPF MediSave contributions for self-employed persons (SEPs).
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
If you are an AI assistant using this skill for SG Cpf Medisave (Singapore): treat it as general reference material for drafting and review support. Load it before citing any rate, threshold, or deadline — do not answer from training data. Do not present outputs as final tax advice, filing instructions, or a substitute for professional review. Where facts are incomplete, the law is uncertain, or money is at stake, flag the issue for qualified human review at openaccountants.com.
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Graduated band
NTI between S$12,001 and S$18,000: graduated rate between lower and full rate. Use CPFB calculator.
R-SG-CPF-1 -- Hardship appeal
Trigger: client asks about reducing or waiving MediSave contributions due to financial hardship. Message: "MediSave contribution hardship appeals are handled directly by CPFB. This skill cannot advise on appeal procedures. Please contact CPFB at 1800-227-1188."
R-SG-CPF-2 -- Contribution refund
Trigger: client asks about refunding MediSave contributions already paid. Message: "MediSave contribution refunds are governed by CPFB policy and outside this skill's scope. Please escalate to a licensed Singapore practitioner."
R-SG-CPF-3 -- Cross-border employment
Trigger: client asks about CPF obligations while working across Singapore and another jurisdiction simultaneously. Message: "Cross-border CPF obligations require case-specific analysis. Please escalate to a licensed Singapore practitioner."
Legislation
Legislation: Central Provident Fund Act (Cap. 36), Section 9ACentral Provident Fund Act (Cap. 36), Section 9A
SEP
A person who earns trade, business, profession, or vocation income and is not an employee in respect of that income. Includes sole proprietors, freelancers, commission agents, taxi drivers, hawkers, and professionals.
Platform workers exclusion
Platform workers (from work year 2025): net earnings from platform work are excluded from NTI for MediSave computation and subject to separate CPF rules. Flag if client has platform work income.
Net Trade Income formula
Net Trade Income (NTI) = Gross Trade Income - Allowable Business Expenses - Capital AllowancesAssessable income reported in IRAS Form B
NTI source
Source: assessable income reported in IRAS Form B. NTI is determined by IRAS after assessment. MediSave is computed on assessed NTI, not self-reported estimates.
Rate application rules
For NTI > S$18,000: apply full rate per age band. For NTI > S$6,000 to S$12,000: apply lower rate per age band. For NTI > S$12,000 to S$18,000: use CPFB Self-Employed MediSave Contribution Calculator. Do not interpolate manually. The contribution is calculated on the full NTI, not just the portion above S$6,000.
CPF Annual Limit
S$37,740
Employee interaction with Annual Limit
If also an employee: mandatory employer + employee CPF count toward the limit. MediSave on top, but total cannot exceed Annual Limit.
BHS cap
S$75,500
Deadline alignment
The MediSave payment deadline is the same as the income tax payment deadline -- 30 days from NOA.
Voluntary contribution rules
SEPs may make voluntary contributions to OA + SA + MA in addition to mandatory MediSave. Voluntary contributions are allocated across OA, SA, and MA according to the same age-based allocation ratios as employees.Central Provident Fund Act (Cap. 36); Income Tax Act (Cap. 134)
Relief timing
CPF relief is automatically included in the tax return based on data from CPFB to IRAS. Contributions must be made by 31 December to qualify for that YA.
MediShield Life interaction rule
MediShield Life is a mandatory basic health insurance plan for all SC/PR. Premiums are payable from the MediSave Account. The SEP must ensure sufficient MediSave balance to cover premiums. Integrated Shield Plans (private) can also be paid from MediSave up to Additional Withdrawal Limits.
EC1
Situation: Client's assessed NTI is exactly S$6,000. Resolution: No mandatory MediSave contribution. Threshold is "more than S$6,000", not "S$6,000 or more". Voluntary contributions are still permitted.
EC2
Situation: Client works part-time as an employee and also has self-employment income. Resolution: Mandatory MediSave on NTI still applies. Total CPF (employer + employee + SEP MediSave + voluntary) cannot exceed Annual Limit of S$37,740. Flag for reviewer to verify total CPF headroom.
EC3
Situation: Client's NTI falls in the graduated rate band. Resolution: Use the CPFB Self-Employed MediSave Contribution Calculator. Do not interpolate manually.
EC4
Situation: Client's MediSave Account balance has reached the BHS. Resolution: Mandatory MediSave contributions are still computed on NTI, but contributions in excess of BHS flow to SA first, then OA. The SEP does not get an exemption.
EC5
Situation: Client started self-employment mid-year and has not yet received an NOA. Resolution: MediSave is only due after IRAS issues the NOA. No advance payment required. Advise client to set aside estimated MediSave for cash flow planning.
EC6
Situation: Client turns 55 during the contribution year. Resolution: Age for MediSave rate purposes is measured as at 1 January. The rate does not change mid-year. Voluntary CPF allocation ratios may shift. Flag for reviewer.
EC7
Situation: Client earns self-employment income from overseas sources. Resolution: MediSave is based on NTI as assessed by IRAS. If income is taxable in Singapore and included in Form B, it forms part of NTI. Flag for reviewer.
EC8
Situation: Client earns from both platform work and traditional self-employment. Resolution: From work year 2025, net platform work earnings excluded from NTI for MediSave. Only traditional self-employment income triggers mandatory MediSave. Flag for reviewer.
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Read this whole section before computing anything.
Quick reference field table
| Field | Value |
|---|---|
| Country | Singapore |
| Jurisdiction Code | SG |
| Primary Legislation | Central Provident Fund Act (Cap. 36) |
| Supporting Legislation | Income Tax Act (Cap. 134); MediShield Life Scheme Act 2015 |
| Tax Authority | Central Provident Fund Board (CPFB); Inland Revenue Authority of Singapore (IRAS) |
| Tax Year | 2025 (Year of Assessment 2026) |
| Currency | SGD only |
| MediSave Trigger Threshold | NTI > S$6,000 |
| CPF Annual Limit | S$37,740 (2025) |
| Basic Healthcare Sum (BHS) | S$75,500 (2025, for members turning 65 that year) |
| Contributor | Open Accountants |
| Validated By | Pending -- licensed Singapore practitioner sign-off required |
| Validation Date | Pending |
| Skill Version | 2.0 |
| Confidence Coverage | Tier 1: rate calculation, contribution cap, payment deadline, voluntary CPF relief. Tier 2: dual employment/self-employment, partial year, platform worker exclusions. Tier 3: hardship appeals, contribution refunds, cross-border employment. |
MediSave rates by age (NTI > S$18,000, full rate)
| Age as at 1 Jan | MediSave Rate |
|---|---|
| Below 35 | 8.00% of NTI |
| 35 to below 45 | 9.00% of NTI |
| 45 to below 50 | 10.00% of NTI |
| 50 and above | 10.50% of NTI |
MediSave rates by age (NTI > S$6,000 to S$12,000, lower rate)
| Age as at 1 Jan | MediSave Rate |
|---|---|
| Below 35 | 4.00% of NTI |
| 35 to below 45 | 4.50% of NTI |
| 45 to below 50 | 5.00% of NTI |
| 50 and above | 5.25% of NTI |
Conservative defaults
| Ambiguity | Default |
|---|---|
| Unknown age | Use highest rate band (50 and above, 10.50%) |
| Unknown NTI tier | Assume NTI > S$18,000 (full rate applies) |
| Unknown CPF headroom | Assume no employee CPF contributions (full Annual Limit available) |
| Unknown BHS status | Assume MediSave Account below BHS |
Before computing any MediSave figure, you MUST know:
If NTI is unknown or the NOA has not been issued, note that MediSave cannot be finalised. Provide estimates only.
This is the deterministic pre-classifier for bank statement entries related to CPF/MediSave. Match by case-insensitive substring on the counterparty name or transaction description.
CPF Board payments table
| Pattern | Treatment | Notes |
|---|---|---|
| CPFB, CPF BOARD, CENTRAL PROVIDENT FUND | MEDISAVE PAYMENT | Mandatory MediSave contribution -- verify against NOA amount |
| GIRO CPF, GIRO-CPF | MEDISAVE PAYMENT (GIRO) | Auto-debit for MediSave contribution |
| CPF VOLUNTARY, CPF TOP-UP | VOLUNTARY CPF CONTRIBUTION | Voluntary contribution to OA/SA/MA -- tax-deductible |
IRAS-related pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| IRAS, INLAND REVENUE | INCOME TAX PAYMENT | Separate from MediSave; but NOA triggers MediSave deadline |
| IRAS NOA, NOTICE OF ASSESSMENT | DEADLINE TRIGGER | MediSave due 30 days from this date |
MediShield Life pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| MEDISHIELD, MEDISHIELD LIFE | EXCLUDE from MediSave computation | Premium deducted from MediSave Account balance, not a separate contribution |
| INTEGRATED SHIELD, AIA HEALTHSHIELD, PRUDENTIAL PRUSHIELD | EXCLUDE | Private insurer on top of MediShield Life -- paid from MA |
Platform worker pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| GRAB, DELIVEROO, GOJEK, FOODPANDA | FLAG FOR REVIEW | From work year 2025, platform worker income excluded from NTI for MediSave; separate CPF rules apply |
Obligation condition table
| Condition | Obligation |
|---|---|
| SEP, SC/PR, NTI > S$6,000 | Mandatory MediSave contribution |
| SEP, NTI <= S$6,000 | No mandatory MediSave (voluntary allowed) |
| SEP who is also an employee | Mandatory MediSave on NTI still applies; total CPF capped at Annual Limit |
Payment deadline table
| Item | Detail |
|---|---|
| Trigger | IRAS issues Notice of Assessment (NOA) |
| Deadline | 30 days from the date of the NOA |
| Payment methods | GIRO (recommended), PayNow, AXS, internet banking, CPF Service Centres |
| Instalment plan | Available upon request to CPFB -- typically up to 12 monthly instalments |
Penalties table
| Penalty | Detail |
|---|---|
| Late payment interest | 1.5% per month (18% per annum) on outstanding contributions |
| Enforcement | CPFB may issue demand notice, followed by legal proceedings |
| Court action | CPFB can recover through courts |
| Criminal liability | Fine up to S$5,000 |
| Travel restriction | CPFB may request Controller of Immigration to prevent departure |
WARNING: MediSave late payment interest at 1.5% per month (18% p.a.) is severe. Advise clients to pay on time or apply for instalment plans before the deadline.
Tax relief table
| Item | Detail |
|---|---|
| Relief type | CPF Relief for Self-Employed (Section 39 ITA) |
| Maximum relief | Lower of: (a) 37% of NTI, (b) CPF Annual Limit of S$37,740, or (c) actual contributions |
| Mandatory MediSave | Fully deductible as CPF relief (no separate cap) |
| Voluntary contributions | Deductible up to cap above, AFTER mandatory MediSave is accounted for |
| Overall personal relief cap | S$80,000 total across ALL personal reliefs |
| Condition | No CPF relief if NTI is zero or negative |
When a Tier 2 situation is identified:
REVIEWER FLAG
Tier: T2
Client: [name]
Situation: [description]
Issue: [what is ambiguous]
Options: [possible treatments]
Recommended: [most likely correct treatment and why]
Action Required: Licensed Singapore practitioner must confirm before advising client.
When a Tier 3 situation is identified:
ESCALATION REQUIRED
Tier: T3
Client: [name]
Situation: [description]
Issue: [outside skill scope]
Action Required: Do not advise. Refer to licensed practitioner. Document gap.
Input: Age 30 (as at 1 Jan 2025), NTI = S$50,000. Expected output: Rate = 8.00%. MediSave = S$4,000.00. Below CPF Annual Limit. No cap issue.
Input: Age 40 (as at 1 Jan 2025), NTI = S$80,000. Expected output: Rate = 9.00%. MediSave = S$7,200.00. Below CPF Annual Limit. No cap issue.
Input: Age 48 (as at 1 Jan 2025), NTI = S$60,000. Expected output: Rate = 10.00%. MediSave = S$6,000.00. Below CPF Annual Limit. No cap issue.
Input: Age 55 (as at 1 Jan 2025), NTI = S$40,000. Expected output: Rate = 10.50%. MediSave = S$4,200.00. Below CPF Annual Limit. No cap issue.
Input: Age 30, NTI = S$6,000. Expected output: No mandatory MediSave. Threshold is "more than S$6,000".
Input: Age 30, NTI = S$10,000. Expected output: Rate = 4.00%. MediSave = S$400.00.
Input: Age 30, NTI = S$15,000. Expected output: Use CPFB calculator. Rate is between 4.00% and 8.00% (graduated). Do not compute manually.
Input: Age 35, NTI = S$100,000. Mandatory MediSave = S$9,000 (9%). Voluntary CPF contribution = S$30,000. Expected output: Total CPF = S$39,000. Exceeds Annual Limit of S$37,740. Cap at S$37,740. Tax relief = S$37,000 (37% of NTI). Actual relief limited to S$37,740 (lower of 37% NTI and Annual Limit). Maximum additional voluntary = S$28,740.
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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