Social Security
A section about Singapore's Social Security.
What are the different Non-Mandatory Funds in Singapore?
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What are the different Non-Mandatory Funds?
Managing employee contributions in Singapore goes beyond the Central Provident Fund (CPF). Employers need to be awared of the various non-mandatory funds that apply to different communities, each with its own contribution rules, wage thresholds and reporting requirements.
Beyond payroll, these obligations are closely linked to broader regulatory responsibilities, such as corporate secretarial compliance in Singapore, where accurate records, filings and governance practices are essential for maintaining good standing with local authorities.
To help employers better understand their ongoing responsibilities, the key non-mandatory funds in Singapore are summarised below.
Chinese Development Assistance (CDAC) Fund
All employees belonging to the Chinese community may contribute monthly to the CDAC Fund. The Chinese community means every person who is a Singapore citizen or permanent resident (PR) of Chinese descent. The monthly contribution is according to the wage levels indicated below:
| *Gross Wages/Month | Minimum Monthly Contribution to CDAC |
| ≤ $2,000 | $0.50 |
| >$2,000 to $3,500 | $1.00 |
| >$3,500 to $5,000 | $1.50 |
| >$5,000 to $7,500 | $2.00 |
| >$7,500 | $3.00 |
Source: CDAC
Mosque Building and Mendaki Fund (MBMF)
All working Muslim in Singapore are required to contribute to the Mosque Building & Mendaki Fund (MBMF).
| Monthly Total Wages | Monthly Contribution | Allocation to Mosque and Religious Education component | Allocation to Mendaki component |
| ≤ $1,000 | $3.00 | $1.75 | $1.25 |
| > $1,000 to $2,000 | $4.50 | $3.00 | $1.50 |
| > $2,000 to $3,000 | $6.50 | $5.00 | $1.50 |
| > $3,000 to $4,000 | $15.00 | $11.00 | $4.00 |
| > $4,000 to $6,000 | $19.50 | $13.50 | $6.00 |
| > $6,000 to $8,000 | $22.00 | $14.50 | $7.50 |
| > $8,000 to $10,000 | $24.00 | $16.00 | $8.00 |
| > $10,000 | $26.00 | $17.50 | $8.50 |
Singapore Indian Development Association (SINDA) Fund
All working Indians (including the following groups with ethnic origins in the Indian sub-continents such as Bangladeshis, Bengalis, Parsees, Sikhs, Sinhalese, Telegus, Pakistanis, Sri Lankans, Goanese, Malayalees, Punjabis and Tamils) in Singapore may contribute a monthly sum to the SINDA Fund, according to the income levels indicated below:
| Total amount of an employee's wages for the calendar month | Contributions payable by an employee for the calendar month |
| ≤ $1,000 | $1.00 |
| > $1,000 to $1,500 | $3.00 |
| > $1,500 to $2,500 | $5.00 |
| > $2,500 to $4,500 | $7.00 |
| > $4,500 to $7,500 | $9.00 |
| > $7,500 to $10,000 | $12.00 |
| > $10,000 to $15,000 | $18.00 |
| > $15,000 | $30.00 |
Source: Sinda
Eurasian Community Fund (ECF)
All working Eurasian Singapore citizens and PR may contribute monthly to the ECF according to the wage levels below:
| Wage Level | Minimum Monthly Contribution |
| ≤ $1,000 | $2.00 |
| > $1,000 to $1,500 | $4.00 |
| > $1,500 to $2,500 | $6.00 |
| > $2,500 to $4,000 | $9.00 |
| > $4,000 to $7,000 | $12.00 |
| > $7,000 to $10,000 | $16.00 |
| > $10,000 | $20.00 |
Partner with our payroll experts today
Stay compliant with CPF and non-mandatory fund obligations while lowering administrative workload. Contact our payroll experts today to find out how our payroll outsourcing services can reduce compliance risks, streamline reporting and help you manage contributions accurately.
Click here to download the Doing Business in Singapore 2023 guide
What is the Skill Development Fund (SDF)?
All employers must contribute to the Skill Development Fund for their employees.
What is Singapore's Central Provident Fund (CPF)?
The Central Provident Fund (CPF) is the name for Singapore’s social security scheme. It covers health care, retirement and home ownership.
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