A company’s first hire needs a CPF Submission Number, payroll records, a payslip format and a payment routine, before the first salary is paid. We set these up so the first payroll run is correct and later months follow the same pattern.
Last reviewed 1 October 2026.
What setup covers
| Item | What we do |
|---|---|
| CPF Submission Number (CSN) | Prepare the application with CPF Board’s required details; apply through CPF Board’s website or BizFile+ with your Singpass |
| Employee records | Date of birth, NRIC or pass details, bank account, start date |
| CPF and SDL | Work out each employee’s CPF by age band, plus SDL |
| Payslip format | Itemised, in line with MOM’s list |
| Payment calendar | CPF paid before the 14th, ahead of enforcement action |
| Books | Set up payroll cost and CPF liability accounts, linked to your bookkeeping |
When to start
CPF Board says to apply for the CSN as soon as you intend to hire your first employee, and you can apply immediately after ACRA issues your UEN. Starting early means the number is ready before the first pay date. If you are still incorporating, see our company incorporation page.
Example (fictional)
Pebble & Co Pte Ltd incorporates on 1 March and hires a 29-year-old Singaporean on S$3,500 a month from 1 April. We apply for its CSN in March, set up the payslip, and calculate April: employer CPF S$595, employee CPF S$700, total S$1,295 due 30 April, SDL S$8.75, net pay before tax S$2,800.
What we need from you
- Company UEN and a Singpass holder authorised to act for the company
- Employee name, date of birth, NRIC or pass details, bank account, start date and salary
- Whether the hire is a Singapore Citizen, PR or on a work pass
Questions we get asked
Do I need a CSN before the first hire? CPF Board says you need one to transact with it. Apply once you intend to hire.
What if my first hire is a foreigner? CPF does not apply, but SDL does, and a levy usually applies to Work Permit and S Pass holders. See foreign employee payroll.
Can you carry on with monthly payroll after setup? Yes. See payroll processing.
Sources
- CPF Board: obtaining a CPF Submission Number
- CPF Board: starting CPF contributions as a new employer
- MOM: itemised payslips
General information, not professional advice for your specific situation.
Setting up for your first hire
Tell us your start date and whether the hire is a citizen, PR or work pass holder, and we will confirm what setup needs. Ask about payroll setup.