Frequently Asked Questions

How do I register my company for the Auto-Inclusion Scheme (AIS)?

You can register electronically for the Auto-Inclusion Scheme (AIS) using SingPass or CorpPass. For detailed steps on how to register electronically, please visit IRAS's website.

How do I register for CPF?

If you are a new employer, you'll need a UEN (Unique Identity Number) and a CSN (CPF Submission Number) before you can make CPF submissions.

The UEN is a nine or ten digit identification number issued by the government in Singapore to all entities that operate within the country. It is issued when incorporating / registering your business with the Accounting and Corporate Regulatory Authority (ACRA) in Singapore.

More information on obtaining your CSN can be found on the CPF website.

What is User ID and User ID Type?

If you are part of the Auto-Inclusion Scheme, you can submit your IR8A information directly to IRAS from our system (Filing > IRAS Filing (IR8A etc.)).

When doing so, you'll be asked to enter a User ID and User ID Type before you can proceed with the submission.

What is a User ID?

A Tax Identification Number (TIN) is a unique set of numbers specifically assigned to an individual or organization to create a "fingerprint" that can facilitate their identification for the government and its agencies.

Individuals are assigned a Tax Reference Number issued by the Inland Revenue Authority of Singapore (IRAS).

Businesses and other organizations are assigned a Tax Identification Number known as the Unique Entity Number (UEN), assigned by the Accounting and Corporate Regulatory Authority of Singapore (ACRA) or other government agencies.

In both cases, the number assigned is comprised of a nine to ten-digit combination of numbers and letters.

What is a User ID Type?

There are different User ID types. For the complete list of ID types, please visit the OECD's website.

How do I resubmit my CPF return?

You can log in to CPF EZPay > View / Amend / Delete Submission to amend or delete your submission. You can change the CPF contribution amounts for employees, delete employees, or amend other payment amounts e.g. CPF Late Payment Interest.

All CPF submissions made on a day are processed at 5:15 pm on the same day, and the submission status will be updated as "Processed". You can no longer amend or delete the submission after it has been processed.

How do I handle negative CPF contributions that prevent finalisation of the final payslip of the year?

When SimplePay recalculates CPF contributions on the final payslip of the year to confirm that employees have contributed the correct amount, you may encounter a situation where a CPF refund results in a negative value. This typically occurs when there has been an overcontribution of CPF during the year that needs to be refunded to either the employer or employee.

Why the system blocks finalisation

If a payslip shows a negative CPF contribution amount, the system will prevent you from finalising it. This is because negative CPF values cannot be reported in the official CPF submission to the CPF Board.

How to resolve this

When you encounter this blocker, you will see a warning message indicating that a CPF refund is due. To proceed with finalising the payslip:

1. Note the negative CPF amount that appears on the payslip.
2. Add a CPF Adjustment item to the employee's payslip with the corresponding positive value to zero out the negative amount.
3. Once the CPF contribution no longer shows a negative amount, you can successfully finalise the payslip.
4. Apply for a refund with the CPF Board by following the process outlined on its website.

Compliance

This adjustment confirms compliance with CPF submission requirements while still accurately tracking the refund amount that is owed.