CPF 与 Levy / READ
同样的工资，不一定使用同一套缴费比例。先确认身份、年龄、PR 年限与工资项目。
CPF 适用性和比例会因身份、年龄及工资情况不同而变化。新加坡公民与永久居民、不同 PR 年限，需选择相应规则；部分群体另有豁免条件。
身份：员工目前的公民／PR 状态及生效日期。
年龄与 PR 年限：是否选对当期适用的缴费表。
工资：核对工资期间和各项目，确认哪些属于适用工资，以及相关上限。
建议在工资主档保留身份与日期来源，将本月变动列为复核事项。确认后再计算、提交并保存回执，避免沿用上月比例而漏掉变化。
缴费表和适用安排可能调整。每次计算先核对当期官方说明；本篇不以单一比例替代员工情况判断。
CPF applicability and contribution rates depend on citizenship, age and wages. Select the relevant table for citizens and permanent residents, including the applicable PR year. Exemptions may apply to specific groups.
Identity: current citizenship or PR status and its effective date.
Age and PR year: the applicable contribution table for the period.
Wages: the relevant period, wage components and applicable ceilings.
Keep the source of identity and date information in the employee register. Review changes before calculation and submission, then retain the acknowledgement.
Do not carry forward a remembered percentage without checking the employee's circumstances and the rules for the period.
