Build separate payroll test cases for the applicable permanent resident years and rate arrangements. Verify each employee's status details before comparing the system result with CPF Board guidance.

Accounting records, calculator and glasses on a desk
Illustrative photograph by Cht Gsml.

Establish the inputs

Keep the date permanent resident status began, date of birth, wages, pay period and the applicable contribution arrangement. Check whether an approved higher-rate arrangement applies. A test using one permanent resident employee cannot establish that the payroll settings work for every status year.

CPF Board's EZPay guidance explains that correct citizenship or permanent resident information and rate settings allow the system to track status changes and update the applicable contributions. Confirm the specific employee details and effective period.

Test transitions explicitly

For example, test employees in their first and second permanent resident years and an employee moving into the next applicable year. Compare the output using the relevant official calculator or contribution table. Record the inputs and expected result for each case so that a difference can be investigated.

Use the rates for the period being tested. Keep any January 2027 payroll test clearly identified as a future-period test. Review whether a difference comes from status, wages, age, rate arrangement or payroll configuration before changing the system.

Retain a review trail

Save the test result, official reference, reviewer and any correction made. Re-run affected cases after configuration changes and record the outcome. Ask the payroll owner to verify live employee records before the first submission affected by a status transition.

Related practical guidance

For the surrounding records and responsibilities, see bookkeeping basics, company records to keep, bookkeeping and accounting.

Official guidance: CPF Board official guidance.

Help with your company records

For accounting, bookkeeping and related compliance support, contact Raffles Corporate Services at [email protected] or WhatsApp +65 8501 7133. Tell us which records or process need attention so we can discuss the relevant next steps.