Quick answer: CPF eZpay submission is the process of generating a contribution file from your payroll data and uploading it to CPF Board's e-submission portal. Contributions are due by the last day of the calendar month. Late payment incurs 1.5% per month simple interest. The APEX API enables fully automated submission but requires an IRAS/CPF-listed payroll software.
Every Singapore employer with employees contributing to CPF must file and pay CPF monthly via the eZpay system. The submission includes CPF contributions, SHG deductions (CDAC, MBMF, SINDA, ECF), and FWL if applicable. Getting the eZpay submission wrong — wrong file format, missed deadline, or incorrect calculations — triggers late-payment interest at 1.5% per month and potential CPF Board queries. This guide covers the full submission process, file generation, upload, APEX API auto-submission, and common errors. All figures are verified against CPF Board as of June 2026. For the underlying rate calculations, see our CPF contribution rates guide.
What is CPF eZpay?
CPF eZpay is CPF Board's electronic submission system for monthly CPF contributions. Employers generate a contribution file (AIF format) from their payroll data and upload it via the CPF e-submission portal. The file contains:
- Employee details (NRIC/FIN, name)
- Ordinary Wages (OW) and Additional Wages (AW) for the month
- CPF contributions (employer and employee portions)
- SHG contributions (CDAC, MBMF, SINDA, ECF — if applicable)
- FWL contributions (if applicable)
The eZpay system replaces manual form submission. All employers must use eZpay or an APEX API-integrated payroll software.
The CPF eZpay submission process
Step 1: Generate the eZpay file from payroll data
Your payroll software calculates CPF contributions based on each employee's:
- Age band (determines the contribution rate)
- Wage type (Ordinary Wages vs Additional Wages)
- PR status and year (graduated or full rates)
- OW ceiling application (S$8,000/month)
The software generates an AIF (Auto-Inclusion File) in the CPF Board's specified format. This file is a structured text file with fixed-width or delimited fields for each employee's contribution data.
Step 2: Upload the file to CPF e-submission portal
Log in to the CPF e-submission portal via Singpass (for individuals) or CorpPass (for businesses). Navigate to the eZpay submission page and upload the generated AIF file.
The portal validates the file and displays a summary:
- Total number of employees
- Total OW and AW
- Total CPF contribution
- Total SHG contribution (if any)
- Total amount payable
Step 3: Confirm and pay
Review the summary for accuracy. If correct, confirm the submission. Payment is made via:
- GIRO: Auto-deducted from your bank account on the due date (recommended)
- eNETS: Immediate online payment
- Bank transfer: Manual transfer to CPF Board's account
GIRO is the recommended method — it ensures timely payment and avoids the risk of missing the deadline.
Step 4: Retain the submission confirmation
After successful submission, download and retain the:
- Submission confirmation receipt
- Contribution statement (breakdown by employee)
- Payment confirmation
These records must be retained for at least 2 years for MOM inspection.
CPF eZpay submission deadline
The last day of the calendar month. CPF contributions for a given month must be submitted and paid by the last day of that month.
| Month | CPF eZpay Deadline |
|---|---|
| January 2026 | 31 January 2026 |
| February 2026 | 28 February 2026 |
| March 2026 | 31 March 2026 |
| December 2026 | 31 December 2026 |
Source: CPF Board, verified June 2026
If the last day falls on a weekend or public holiday, the deadline remains the last day of the month — CPF Board's e-submission portal operates 24/7. However, GIRO deductions only process on working days, so set up GIRO in advance to avoid late payment.
Late payment interest and penalties
CPF late payment carries 1.5% per month simple interest on the unpaid amount, pro-rated daily based on the number of days late. Interest is charged from the due date until full payment is received.
| Situation | Consequence |
|---|---|
| Late payment (1–30 days late) | 1.5% per month simple interest |
| Late payment (continued) | Additional 1.5% per month, charged monthly |
| Repeated late payment | CPF Board may require bank guarantee |
| Non-payment | Legal action; director liability; property lien |
Source: CPF Board, verified June 2026
CPF Board sends a late payment notice if contributions are not received by the due date. The notice specifies the outstanding amount plus accrued interest. Continued non-payment can result in:
- Legal action against the employer
- Personal liability for company directors
- A lien on the employer's property
- Restrictions on work pass renewals
APEX API: automated CPF submission
The APEX (Application Programming Interface for eZpay) allows payroll software to submit CPF contributions directly to CPF Board without manual file upload. This eliminates the manual upload step and reduces human error.
How APEX works
- Payroll software calculates CPF contributions from pay run data
- The software generates the AIF file internally
- The software submits the file directly to CPF Board via API
- CPF Board processes the submission and returns a confirmation
- Payment is made via GIRO
The entire process — from pay run to CPF submission — is automated. No manual file generation, no portal login, no file upload.
APEX API requirements
To use APEX API, your payroll software must be:
- Listed on CPF Board's approved software vendor list
- Integrated with the APEX API (the vendor handles the technical integration)
- Configured with your CPF employer account number
Not all payroll software supports APEX. If your software does not, you must use the manual eZpay file upload process.
APEX vs manual eZpay upload
| Feature | APEX API | Manual eZpay Upload |
|---|---|---|
| File generation | Automatic | Automatic (if software supports it) |
| File upload | Automatic via API | Manual portal upload |
| Portal login | Not required | Required |
| Human error risk | Lower | Higher |
| Submission timing | Real-time | On upload |
| GIRO payment | Automatic | Automatic or manual |
APEX does not change the deadline or the payment method — it only automates the file upload step.
Common eZpay submission errors
1. Wrong OW ceiling application
The S$8,000/month OW ceiling must be applied per employee, per month. A common error is applying the ceiling to total annual salary instead of monthly salary. If an employee earns S$10,000/month, CPF is calculated on S$8,000, not S$10,000.
2. Missing SHG contributions
SHG contributions (CDAC, MBMF, SINDA, ECF) must be included in the same eZpay file as CPF. Forgetting to include SHG results in under-payment and requires a separate corrective submission.
3. Incorrect AW reporting
Additional Wages (AWS, bonus, leave encashment) are reported in the month they are paid, not the month they are earned. A bonus paid in December is reported in December's eZpay submission, even if it relates to the full year.
4. Wrong employee NRIC/FIN
The eZpay file must match CPF Board's records exactly. A typo in an NRIC or FIN causes the submission to fail or be misallocated. Always verify NRIC/FIN against official documents.
5. Forgetting to apply PR graduated rates
PR employees in their first or second year of PR status have reduced CPF rates (4%/5% or 9%/15%). Using full rates (17%/20%) results in over-payment. See our CPF PR graduated rate guide for the full rate table.
6. Missing the deadline
The last-day-of-month deadline is strict. Late payment incurs 1.5% per month interest. Set up GIRO in advance and submit the file at least 2 business days before month-end to avoid last-minute issues.
How payroll software handles eZpay submission
Payroll software eliminates most eZpay errors by:
- Generating the AIF file in the correct CPF format from pay run data
- Calculating CPF contributions with correct age bands, PR rates, and OW ceiling
- Including SHG contributions in the same file
- Tracking AW vs OW so bonuses and AWS are reported correctly
- Flagging the submission deadline so employers submit on time
- Providing APEX API integration for fully automated submission (if supported)
AIMM Payroll generates CPF eZpay files in the correct AIF format from pay run data, including CPF contributions with correct age-band and PR-rate calculations, SHG contributions, and AW/OW separation. APEX API integration for direct submission to CPF Board is on the AIMM roadmap — until then, upload the generated file via the CPF e-submission portal. AIMM's flat per-company pricing starts at S$0 (free for up to 3 employees). Start free.
Frequently asked questions
What is the CPF eZpay submission deadline?
The last day of the calendar month. CPF contributions for a given month must be submitted and paid by the last day of that month. If the last day falls on a weekend, the deadline remains the last day — the e-submission portal operates 24/7. Late payment incurs 1.5% per month simple interest.
How do I generate a CPF eZpay file?
Your payroll software generates the AIF file automatically from pay run data. The file contains each employee's NRIC/FIN, Ordinary Wages, Additional Wages, CPF contributions (employer and employee), and SHG contributions. If your software does not generate eZpay files, you must use CPF Board's online eZpay calculator or manually compile the file.
What is the APEX API?
APEX (Application Programming Interface for eZpay) is CPF Board's API that allows payroll software to submit CPF contributions directly without manual file upload. The software generates the file and submits it via API in one step. APEX requires a CPF-listed payroll software. It automates the upload step but does not change the deadline or payment method.
What happens if I submit CPF late?
Late payment incurs 1.5% per month simple interest on the unpaid amount, charged from the due date until full payment. CPF Board sends a late payment notice. Continued non-payment can result in legal action, director liability, and restrictions on work pass renewals. Set up GIRO and submit early to avoid this.
Are SHG contributions included in the eZpay file?
Yes. CDAC, MBMF, SINDA, and ECF contributions are included in the same eZpay file as CPF. The AIF file format has dedicated SHG fields. The total amount payable (CPF + SHG + FWL) is remitted in a single payment to CPF Board, which distributes the SHG portion to each fund.
What is the difference between Ordinary Wages and Additional Wages in eZpay?
Ordinary Wages (OW) are regular monthly salary, capped at S$8,000/month for CPF. Additional Wages (AW) are bonus, AWS, leave encashment, and other one-off payments — not subject to the monthly ceiling but subject to the annual ceiling of S$102,000. AW is reported in the month it is paid, not the month it is earned.
Does AIMM Payroll support APEX API submission?
Not yet. AIMM generates CPF eZpay files in the correct AIF format, including CPF contributions, SHG, and AW/OW separation. APEX API integration for direct submission is on the roadmap. Until then, upload the generated file via the CPF e-submission portal. Start free.
Summary
CPF eZpay submission is a monthly obligation with a hard deadline: the last day of the calendar month. Generate the AIF file from your payroll data, upload it to the CPF e-submission portal, confirm the amounts, and pay via GIRO. Late payment costs 1.5% per month simple interest, pro-rated daily. APEX API automates the upload step for employers using CPF-listed payroll software. The most common errors — wrong OW ceiling, missing SHG, incorrect AW reporting, and missing the deadline — are eliminated by payroll software that generates compliant eZpay files. See our CPF contribution rates guide, CPF PR graduated rate guide, and SHG contribution rates guide for the underlying calculations.
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