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Self-Help Group Contributions for Foreign Employees: SINDA, MBMF, CDAC and ECF
Short answer: Self-help group contributions for foreign employees are limited. Per CPF Board, as at 10 November 2026, Muslim foreign employees contribute to MBMF, and Employment Pass holders of Indian descent contribute to SINDA. CDAC and ECF cover only citizens and permanent residents. An employee who prefers not to contribute, or to pay a different amount, should contact the fund directly.
Key facts at a glance
- Four self-help group (SHG) funds exist: CDAC, ECF, MBMF and SINDA (CPF Board, as at 10 November 2026).
- CDAC and ECF apply to Singapore Citizens and Singapore Permanent Residents only, so they do not apply to work pass holders.
- MBMF applies to Muslim employees who are citizens, PRs or foreign employees, and is based on religion.
- SINDA applies to employees of Indian descent who are citizens, PRs or Employment Pass holders, and is based on race.
- For employees without an NRIC, CPF Board allows race and religion to be taken from the employee’s declaration.
- Employees can contact the relevant fund to opt out of, or change, the amount they contribute.
- The CPF Board page on SHG contributions was last updated on 22 September 2026.
This article is general information only and is not legal, tax or immigration advice. For matters needing legal advice, we work with a panel of experienced Singapore law firms.
What are the self-help group funds, and why do employers deduct them?
Self-help groups are community bodies that support lower-income households, and the CPF Board collects their contributions on their behalf. Employers are expected to deduct each employee’s contribution from wages. The four funds and their administrators, per the CPF Board (as at 10 November 2026), are:
- Chinese Development Assistance Council (CDAC) Fund, administered by CDAC.
- Eurasian Community Fund (ECF), administered by the Eurasian Association.
- Mosque Building and Mendaki Fund (MBMF), administered by Majlis Ugama Islam Singapura (Muis).
- Singapore Indian Development Association (SINDA) Fund, administered by SINDA.
For employers of foreign staff, the useful point is that these four funds do not treat every employee the same way. Coverage depends on residency status as well as race or religion, so an employer cannot apply one rule to the whole payroll.
Does an EP holder need to contribute to CDAC?
No. According to the CPF Board, the CDAC Fund covers employees of Chinese descent who are Singapore Citizens or Singapore Permanent Residents. Employment Pass, S Pass and Work Permit holders are not listed, so a Chinese foreign employee does not contribute to CDAC while on a work pass.
The same applies to ECF. It covers Eurasian employees who are citizens or PRs. For ECF, the CPF Board says “Eurasian” means a person defined as such on the identity card, or a person of both European and Asian ancestry.
This is the question behind most searches on the topic, and the answer is the same for both funds: CDAC and ECF start to matter only once the employee becomes a Singapore PR or citizen.
Who pays self-help group contributions for foreign employees, by residency status?
Only MBMF and SINDA can apply to foreign employees, and SINDA is listed for Employment Pass holders only. The table below summarises what the CPF Board page says (as at 10 November 2026).
| Status | CDAC (Chinese) | ECF (Eurasian) | MBMF (Muslim) | SINDA (Indian descent) |
|---|---|---|---|---|
| Singapore Citizen | Yes | Yes | Yes | Yes |
| Singapore PR | Yes | Yes | Yes | Yes |
| Employment Pass holder | No | No | Yes, as a foreign employee | Yes |
| S Pass holder | No | No | Yes, as a foreign employee | Not listed |
| Work Permit holder | No | No | Yes, as a foreign employee | Not listed |
The CPF Board page uses the term “foreign employees” for MBMF without defining it further. We read it as covering Employment Pass, S Pass and Work Permit holders, but an employer with a borderline case should confirm with Muis or the CPF Board. For SINDA, the page names Employment Pass holders specifically, and does not list S Pass or Work Permit holders.
How do you decide which fund applies to a foreign employee?
MBMF follows the employee’s religion, and the other funds follow the employee’s race. The CPF Board says the source is normally the NRIC. Where the NRIC is unavailable or does not show the information, the employer can take it from a declaration by the employee.
Most foreign employees do not hold an NRIC, so the declaration route is the practical one. The CPF Board also says employees are responsible for telling their employer about changes in race or religion.
- Confirm the employee’s residency status: citizen, PR, Employment Pass, S Pass or Work Permit.
- Record the employee’s religion and race, from the NRIC if there is one, or from a signed declaration if not.
- If the employee is Muslim, MBMF applies. This is based on religion, whatever the race.
- If the employee is of Indian descent and holds an Employment Pass, SINDA applies. The CPF Board’s description of SINDA includes Bangladeshis, Bengalis, Parsees, Sikhs, Sinhalese, Telegus, Pakistanis, Sri Lankans, Goanese, Malayalees, Punjabis, Tamils, Gujaratis, Sindhis and all people originating from the Indian sub-continent.
- Where more than one fund applies, set up each deduction separately.
The CPF Board gives an example that matters for payroll: a Muslim employee whose NRIC race is “Indian” is required to contribute to both MBMF and SINDA. It also says that where an NRIC lists two races, such as Indian-Chinese, the first race listed decides the applicable fund. Since the NRIC applies to citizens and PRs, this second rule matters most once an employee converts.
How much are MBMF and SINDA contributions each month?
The amount is a fixed monthly sum that rises with the employee’s monthly total wages. The tables below reproduce the CPF Board rates for the two funds that can apply to foreign employees (as at 10 November 2026).
| Monthly total wages | MBMF monthly contribution |
|---|---|
| S$1,000 or less | S$3 |
| Above S$1,000 to S$2,000 | S$4.50 |
| Above S$2,000 to S$3,000 | S$6.50 |
| Above S$3,000 to S$4,000 | S$15 |
| Above S$4,000 to S$6,000 | S$19.50 |
| Above S$6,000 to S$8,000 | S$22 |
| Above S$8,000 to S$10,000 | S$24 |
| Above S$10,000 | S$26 |
| Monthly total wages | SINDA monthly contribution |
|---|---|
| S$1,000 or less | S$1 |
| Above S$1,000 to S$1,500 | S$3 |
| Above S$1,500 to S$2,500 | S$5 |
| Above S$2,500 to S$4,500 | S$7 |
| Above S$4,500 to S$7,500 | S$9 |
| Above S$7,500 to S$10,000 | S$12 |
| Above S$10,000 to S$15,000 | S$18 |
| Above S$15,000 | S$30 |
Two worked examples, using the tables above:
- A Muslim S Pass holder earning S$3,800 a month falls in the “above S$3,000 to S$4,000” band, so MBMF is S$15 a month.
- A Muslim Employment Pass holder of Indian descent earning S$8,000 a month falls in the “above S$6,000 to S$8,000” MBMF band (S$22) and the “above S$7,500 to S$10,000” SINDA band (S$12). The two deductions total S$34 a month.
The CPF Board page also lists CDAC and ECF rates. We have left them out because they do not apply to work pass holders. Employers should always check the live CPF Board table, since rates and bands can change.
Can a foreign employee opt out of self-help group contributions?
An employee who does not wish to contribute, or wants to contribute a different amount, should contact the relevant fund. The CPF Board says employers are still expected to deduct contributions from wages, and that employees who want a different arrangement contact the respective SHG for more information.
In practice, this means payroll should not stop a deduction on the employee’s verbal request. Wait for the fund’s confirmation, and keep it on file. The CPF Board also says an employee who wishes to contribute to one fund instead of several, or to give a different amount, may contact the funds directly for help.
The funds’ contact points on the CPF Board page include Muis for MBMF (email [email protected], hotline 6359 1199) and SINDA (email [email protected], hotline 1800 295 3333).
How does payroll pay self-help group contributions, and what if there is a mistake?
The CPF Board says employers pay SHG contributions together with their CPF contributions. If an employer overpays, or pays the wrong fund, the CPF Board says to contact the respective SHG directly. The CPF Board also has a separate FAQ on what to do if SHG contributions were omitted or under-paid.
We have not verified how the payment is made for a foreign employee on whom no CPF is payable, because the CPF Board page does not spell this out. Before you set up an MBMF or SINDA deduction for a work pass holder, ask the CPF Board or the fund how the payment should be submitted. Our related guide on wrongly given CPF contributions for a work pass holder explains why mixing up CPF treatment for foreigners causes trouble.
Common payroll errors to check for:
- Deducting CDAC or ECF from a Chinese or Eurasian work pass holder, who is not covered.
- Missing MBMF for a Muslim foreign employee, because the employer looked only at race.
- Missing SINDA for an Employment Pass holder of Indian descent.
- Not updating the deductions when an employee becomes a PR. CDAC and ECF may then apply by race, and MBMF and SINDA continue to apply. See our guide to CPF contributions for new Singapore PRs for the CPF side of that change.
What should an employer of foreign staff do now?
Review your foreign payroll against the CPF Board page, and add race, religion and residency status to your employee records. Start with Employment Pass holders, because SINDA applies to them and MBMF can apply to any Muslim foreign employee.
If you are setting up hiring and payroll for a new team, our Employment Pass guide covers the pass itself, and our foreign worker levy guide covers the levy on foreign staff. If payroll is becoming heavy to manage in-house, see why to outsource payroll before you reach 20 staff. For payroll and accounting support, Raffles Corporate Services can help.
Official sources used for this article: the CPF Board page on contributions to self-help groups, its guide on how to determine which SHG an employee should contribute to, and its FAQ on whether employees must contribute.
Frequently asked questions
Does an EP holder need to pay CDAC?
No. Per the CPF Board (as at 10 November 2026), CDAC covers Chinese employees who are Singapore Citizens or PRs. An Employment Pass holder is not listed.
Does an Indian EP holder need to pay SINDA?
Yes. The CPF Board lists Employment Pass holders of Indian descent, alongside citizens and PRs, as contributors to the SINDA Fund. The employee can contact SINDA to ask about opting out or changing the amount.
Do Muslim S Pass and Work Permit holders pay MBMF?
The CPF Board says MBMF applies to Muslim employees who are citizens, PRs or foreign employees. We read “foreign employees” as including S Pass and Work Permit holders. Confirm any doubtful case with Muis.
What if the employee has no NRIC?
The CPF Board says the employer may obtain race and religion through a declaration by the employee where the NRIC is unavailable or does not show the information. Employees are responsible for telling the employer about any change.
Which fund applies if an employee is Muslim and of Indian race?
Both. The CPF Board’s example is that a Muslim employee with “Indian” race on the NRIC contributes to both MBMF and SINDA.
Where do I check the current rates?
Use the CPF Board’s contributions to self-help groups page, which was last updated on 22 September 2026. Rates and bands can change, so check it again before each payroll set-up.
Need help hiring foreign talent or sorting out work passes? Contact Little Big Employment Agency for pass, PR and citizenship applications. Email [email protected] or Call/SMS/WhatsApp +65 8501 7133.
Last reviewed: 10 November 2026. The Editorial Team, Little Big Employment Agency.
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