CPF contribution rate for Singapore permanent residence (SPR)
There are several CPF rates for Singapore permanent residence (SPR). In Swingvy Payroll, there's a way to maintain the relevant rate for SPR employees.
Update the employee as a PR status individually
Admin can set the PR status of the employee by following the below steps:
Step 1 - Go to HR Hub > People > Directory > Select employee > Personal information (for Payroll) > Edit
Step 2 - Set the "Residence type" as Singapore PR
Step 3 - Set the "PR effective date"
Step 4 - Save
Update the employee as a PR status in bulk
You can also update the PR status in bulk by downloading the employee information bulk upload file.
Navigate to Payroll > Setting > Company details > Employee information bulk upload > Download the file, edit, save and upload
Note:
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Swingvy will automatically detect the length of employees’ Singapore PR status based on the PR effective date during the payroll calculation
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You can always check the rate types of the employee in HR Hub > People > Directory > select employee > Statutory details > Employee rate type
CPF rate for Singapore PR
There are 3 rates of CPF for Singapore PR:
- Graduate employer & employee (G/G)
- Full employer & graduate employee (F/G)
- Full employer & full employee (F/F)
To learn more about CPF contribution rates for Singapore PR, you may refer to this link here.
Note:
- The total CPF contribution will be rounded to the nearest dollar
- CPF file generated should only include Singapore citizen or PR holder
Clarification & Example: New Singapore PR Rate Effective Date
Swingvy automatically applies the correct CPF rate for each year of PR status, based on the PR effective date in the employee's profile.
For an employee who became a PR on 14 August 2025, CPF's rules work out as follows:
- 1st year: 14 Aug 2025 – 31 Aug 2026
- 2nd year: 1 Sep 2026 – 31 Aug 2027 (so the 2nd-year rate applies from the September 2026 payroll)
- 3rd year onwards: 1 Sep 2027 – full rates (F/F)
More example from CPF FAQs here.
Note:
Swingvy applies full employer & full employee rates for 3rd-year and above Singapore PRs, rather than the value set in the HR Hub > People > Directory > select employee > Statutory details > Employee rate type