If you work in Singapore but live in Johor, you may wonder which retirement scheme you belong to. For most Malaysians the answer is simple: not CPF.
Who pays into CPF?
The CPF Board says CPF is payable only for Singapore citizens and permanent residents, on wages over S$50 a month. Foreigners are exempt. A Malaysian citizen working in Singapore on a work pass is a foreigner for this purpose, so neither you nor your employer pays CPF for you.
If you later become a Singapore permanent resident, CPF contributions start. Read the CPF Board's pages first.
| CPF | EPF (KWSP) | |
|---|---|---|
| Who it is for | Singapore citizens and permanent residents | Malaysian members, with voluntary top-ups through i-Simpan |
| Malaysian on a Singapore work pass | Exempt | Voluntary contributions through i-Simpan |
| Malaysian who becomes a Singapore permanent resident | Payable | Voluntary contributions through i-Simpan |
- Are you a Singapore citizen or permanent resident?If yes, CPF is payable on wages over S$50 a month.
- Are you a Malaysian on a work pass?CPF does not apply. Your EPF account is still yours.
- Want to keep adding to EPF?Contribute voluntarily through i-Simpan, within the RM100,000 a year cap shared by all voluntary contributions.
How to keep saving in EPF: i-Simpan
KWSP's i-Simpan lets you contribute voluntarily if you pass four checks.
- Malaysian citizen or permanent resident
- Registered EPF member
- Below 75 years old
- Within RM100,000 a yearOne cap shared by all voluntary contributions.
For how the main EPF rates and accounts work, see our EPF contribution rates guide and the complete EPF guide.
The government incentive: check before you count on it
The government incentive under i-Saraan is aimed at the self-employed, people without fixed income, gig workers and pensioned civil servants. Someone employed by a Singapore company does not obviously fit those groups. Read KWSP's i-Saraan page before you count on the incentive.
Tax on a retirement fund you bring home
- The fund was tax-exempt in SingaporeThis is the condition.
- You bring it into MalaysiaIt is not taxable in Malaysia.
For the salary itself, see tax residency for Johor to Singapore commuters. Leaving Malaysia for good? Read what happens to EPF when you leave Malaysia.
The other parts of this series: what it costs to send Singapore dollars home and the Johor to Singapore money rules.