IRAS | CPF relief as a platform worker

Platform workers (PWs) are allowed CPF relief on mandatory CPF contribution and voluntary CPF contributions, subject to certain conditions. It will be automatically included in your Income Tax Return if you are eligible.

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CPF contributions as a platform worker (PW)

For PWs born on 1 Jan 1995 or later

Your PO will deduct your CPF contributions as and when you earn and submit them to CPF Board every month.

CPF contributions will go to your three CPF accounts: Ordinary Account (OA), Special Account (SA), and MediSave Account (MA). CPF contribution rates for you and your PO will gradually increase to match that for employees and employers by 2029.

For more information on your CPF contributions as a PW, please refer to CPF Board’s website on Saving as a platform worker with CPF contributions.

For PWs born before 1 Jan 1995

You may:

Opt in to contribute to increased CPF contributions
Once opted in, you will contribute at the same rates and enjoy the same benefits as PWs born on 1 Jan 1995 or later.

You will receive CPF contributions from your PO. Your PO will deduct your share of CPF contributions as and when you earn and submit them to CPF Board every month. CPF contributions will go to your three CPF accounts: Ordinary Account (OA), Special Account or Retirement Account (SA or RA), and MediSave Account (MA).

OR
Not opt in to contribute to increased CPF contributions
You will continue to contribute to your MediSave Account (MA) only. You will not receive CPF contributions from your PO and only MediSave contributions will be deducted by your PO as and when you earn and submitted to CPF Board every month.

For more information on your CPF contributions as a PW, please refer to CPF Board’s website on Saving as a platform worker with CPF contributions.

Tax relief on CPF contributions as a PW

For PW who is mandated to or opted in to increased CPF contributions

For mandatory CPF contributions

You will get tax relief on all mandatory CPF contributions made to your three CPF accounts (i.e. your Ordinary Account (OA), Special Account or Retirement Account (SA or RA), and MediSave Account (MA).

For voluntary CPF contributions

Period of voluntary CPF contributions	Is tax relief allowed?	Amount of CPF relief allowed on voluntary CPF contributions
2025 to 2028 (Transitional period before the mandatory PW CPF contribution rates match with those of employees and employers)	Yes. CPF relief will be allowed on your voluntary contributions if made to your three CPF accounts (i.e. OA, SA or RA, and MA), subject to a cap. The cap is based on the difference between the 2029 steady-state rate and phased in rate as at 31 December of the relevant year¹.	[2029 steady-state PW and PO CPF contribution rates for the CPF age band as at 31 Dec LESS Phased-in PW and PO CPF contribution rates for the PW’s CPF age band as at 31 Dec] MULTIPLY PW income for the year
2029 onwards (Years where mandatory PW CPF contribution rates match with those of employees and employers)	No CPF relief is allowed on your voluntary contributions, similar to employees who are not allowed tax relief for their voluntary CPF contributions.	N/A

¹ To simplify the tax treatment which applies only for a transitional period, both the steady state and phased in rates are determined using a single CPF age band as at 31 December of a relevant year. This means that all eligible platform workers in the same CPF age band as at 31 December of a relevant year would apply the same steady state and phased in rates in determining their tax relief cap.

Example 1: An individual who has PW income and is mandated to contribute increased CPF contributions

Ms Alisha is 28 years old and earns PW income in year 2025. Her PO will deduct her CPF contributions on her PW income and submit them to CPF Board every month.

	YA 2026
Net PW income (information from PO)	$24,000
Mandatory CPF contribution rate	10.5%
Tax relief allowed on mandatory CPF contributions made by Ms Alisha as a PW	$2,520 ($24,000 X 10.5%)
Voluntary CPF contribution to three CPF accounts made by Ms Alisha as a PW	$4,000
Tax relief allowed on voluntary CPF contributions to three CPF accounts made by Ms Alisha as a PW	$4,000 Lower of: (2029 steady-state mandatory contribution rate – 2025 phased-in state mandatory contribution rate) X Net PW income = (37% - 14%) X $24,000 = $5,520 Actual contribution of $4,000
Total CPF relief allowable to Ms Alisha as a PW	$6,520 ($4,000 + $2,520)

For more information on CPF contribution rates, you may refer to CPF Board’s website.

Example 2: An individual who has both PW income and other self-employment income, and contribute increased CPF contributions on the PW income

Mr Lim is 45 years old in year 2025 (Date of birth: 24 May 1980). He opted in to increased CPF contributions and the opt-in increased CPF contribution rate starts in Jul 2025.

	YA 2026
Net PW income (information from PO)	$24,000 Before opt-in: $2,000 per month X 6 months = $12,000 After opt-in: $2,000 per month X 6 months = $12,000
Net trade income ("NTI") as a SEP (tutor) assessed by IRAS	$24,000
Tax relief allowed on mandatory MediSave contributions made by Mr Lim in year 2025 in respect of his SEP (tutor) income	$2,700
Before opt-in Tax relief allowed on mandatory MediSave contributions made by Mr Lim in respect of net PW income from Jan 2025 to Jun 2025	$1,100 $2,000 X 5 months X 9% PW CPF contribution rate^{^} = $900 $2,000 X 1 month X 10% PW CPF contribution rate^# = $200 ^{^} Mr Lim is 44 years old before his birthday in May 2025 and 45 years old during his birthday in May 2025 ^# Mr Lim is above 45 years old after his birthday in May 2025
After opt-in Tax relief allowed on mandatory CPF contributions made by Mr Lim in respect of his PW income	$1,500 ($12,000 X 12.5% PW CPF contribution rate^) ^ Mr Lim is above 45 years old after his birthday in May 2025
Voluntary CPF contribution made by Mr Lim as a SEP (tutor) and PW in 2025 to his following CPF accounts: Three CPF accounts; and/or MediSave account	$10,000
Before opt-in Tax relief allowed on voluntary CPF contributions made by Mr Lim as a SEP (tutor) and PW to his following CPF accounts: Three CPF Accounts; and/or MediSave Accounts	$9,520 Lowest of: 37% X (Tuition income: $24,000 + PW income: $2,000 X 6 months) Less: Mandatory MediSave ($1,100 + $2,700) = $9,520 CPF annual limit of $37,740 Actual contribution of $10,000
After opt-in Further tax relief allowed on voluntary CPF contributions to three CPF accounts made by Mr Lim	$480 Lower of: (2029 steady-state mandatory contribution rate – 2025 phased-in state mandatory contribution rate) X Net PW income = (37% - 16%) X $12,000 = $2,520 Actual contribution of $480 ($10,000 - $9,520 allowed above)
Total CPF relief allowable to Mr Lim as a SEP and PW	$15,300 ($2,700 + $1,100 + $1,500 + $9,520 + $480)

YA 2026

Net PW income (information from PO)

$24,000

Before opt-in:
$2,000 per month X 6 months
= $12,000
After opt-in:
$2,000 per month X 6 months
= $12,000

Net trade income ("NTI") as a SEP (tutor) assessed by IRAS

$24,000

Tax relief allowed on mandatory MediSave contributions made by Mr Lim in year 2025 in respect of his SEP (tutor) income

$2,700

Before opt-in

Tax relief allowed on mandatory MediSave contributions made by Mr Lim in respect of net PW income from Jan 2025 to Jun 2025

$1,100

$2,000 X 5 months X 9% PW CPF contribution rate^{^}
= $900
$2,000 X 1 month X 10% PW CPF contribution rate^#
= $200

^{^} Mr Lim is 44 years old before his birthday in May 2025 and 45 years old during his birthday in May 2025

^# Mr Lim is above 45 years old after his birthday in May 2025

After opt-in

Tax relief allowed on mandatory CPF contributions made by Mr Lim in respect of his PW income

$1,500

($12,000 X 12.5% PW CPF contribution rate^*)

^* Mr Lim is above 45 years old after his birthday in May 2025

Voluntary CPF contribution made by Mr Lim as a SEP (tutor) and PW in 2025 to his following CPF accounts:

Three CPF accounts; and/or
MediSave account

$10,000

Before opt-in

Tax relief allowed on voluntary CPF contributions made by Mr Lim as a SEP (tutor) and PW to his following CPF accounts:

Three CPF Accounts; and/or
MediSave Accounts

$9,520

Lowest of:

37% X (Tuition income: $24,000 + PW income: $2,000 X 6 months)
Less: Mandatory MediSave ($1,100 + $2,700)
= $9,520
CPF annual limit of $37,740
Actual contribution of $10,000

After opt-in

Further tax relief allowed on voluntary CPF contributions to three CPF accounts made by Mr Lim

$480

Lower of:

(2029 steady-state mandatory contribution rate – 2025 phased-in state mandatory contribution rate) X Net PW income
= (37% - 16%) X $12,000
= $2,520
Actual contribution of $480 ($10,000 - $9,520 allowed above)

Total CPF relief allowable to Mr Lim as a SEP and PW

$15,300

($2,700 + $1,100 + $1,500 + $9,520 + $480)

For more information on CPF contribution rates, you may refer to CPF Board’s website.

For PW who is not mandated to or has not opted in to increased CPF contributions

Your mandatory CPF contributions will only be on the MediSave component, and you will not have the same mandatory contribution rates as employees. Both your mandatory and voluntary CPF contributions will continue to be eligible for CPF relief as a self-employed persons based on the lowest of:

37% of your net trade income assessed; or
CPF annual limit of $37,740; or
Actual amount contributed by you.

Example 3: An individual who has PW income and did not opt in to increased CPF contributions

Mr Tan is 45 years old in year 2025 (Date of birth: 13 May 1980). He did not opt in to increased CPF contributions.

	YA 2026
Net PW income (information from PO)	$2,000 per month
Tax relief allowed on mandatory MediSave contributions made by Mr Tan as a PW	$2,300 $2,000 X 5 months X 9% PW CPF contribution rate^{^} = $900 $2,000 X 7 months X 10% PW CPF contribution rate^# = $1,400 ^{^} Mr Tan is 44 years old before his birthday in May 2025 and 45 years old during his birthday in May 2025 ^# Mr Tan is above 45 years old after his birthday in May 2025
Voluntary CPF contributions made by Mr Tan as a PW	$7,000
Tax relief allowed on voluntary CPF contributions made by Mr Tan as a PW	$6,580 Lowest of: 37% X $24,000 PW income Less: Mandatory MediSave $2,300 = $6,580 CPF annual limit of $37,740 Actual contribution of $7,000
Total CPF relief allowable to Mr Tan as a PW	$8,880 ($6,580 + $2,300)

For more information on CPF contribution rates, you may refer to CPF Board’s website.

FAQs

Are PO’s mandatory CPF contributions taxable?

No, PO’s mandatory CPF contributions are not taxable.

Will relief be granted for PO’s voluntary contributions of the PW?

There is no relief granted for PO’s voluntary contributions to the PW. The voluntary contributions are deemed as income accruing to the PW, hence taxable.

Is cash top-up made by PO on a PW’s behalf to Special Account or Retirement Account of the PW taxable?

Yes, cash top-ups made by PO in a PW’s behalf are deemed as income accruing to the PW, hence taxable. Notwithstanding, the PW will be eligible for CPF cash top-up relief if the PO makes cash top-ups on the PW’s behalf to the Special Account or Retirement Account, or MediSave Account.

I am below 30 years old in 2025. How much tax relief will I get for mandatory CPF contributions made as a platform worker?

You will be allowed tax relief for your share of the mandatory CPF contributions. You will not have to pay tax on your platform operators’ share of mandatory CPF contributions.

If you contributed voluntary CPF contributions during the transitional period from 2025 to 2028, tax relief will also be allowed on voluntary CPF contributions to the three CPF accounts, subject to a cap (based on the difference in the contribution rate in 2029, and at the contribution rate as at 31 Dec of the relevant year in which the voluntary contribution is made). However, once the mandatory CPF contribution rates have fully aligned with that for employees & employers by 2029, only mandatory CPF contributions will be eligible for tax relief. From 2029, you would not be given tax relief on your voluntary CPF contributions to three CPF accounts.

Please refer to Example 1 above for further illustration.

I am above 30 years old in 2025 and did not opt in for increased CPF contributions. How much tax relief will I get for CPF contributions made as a platform worker?

If you are not mandated and do not opt in for increased CPF contributions, you will enjoy the same tax relief as self-employed persons. If you make voluntary CPF contributions, both your mandatory and voluntary CPF contributions will continue to be eligible for tax relief of up to 37% of your net trade income or $37,740, whichever is lower.

Please refer to Example 3 above for further illustration.