CPF contributions are payable when there is an employer-employee relationship, i.e. a contract of service. CPF contributions are not payable for the following groups: ‘N’ & ‘O’ level Government school students working during the scheduled school holidays. “A” level students working during scheduled school holidays before their “A” level examinations.   Students working during vacation or term, under training programme approved by the following institutions: National University of Singapore Nanyang Technological University Singapore Management University Singapore University of Technology and Design Singapore Institute of Technology Nanyang Polytechnic Ngee Ann Polytechnic Singapore Polytechnic Temasek Polytechnic Republic Polytechnic Institute of Technical Education   Students studying overseas and who return to Singapore to work during vacation or term, under a training programme approved by their overseas tertiary education institution, and the training period does not exceed 6 months. CPF contributions for foreign employees is not applicable. In other cases, CPF contributions are payable for part-time/casual employees, as well as all school-leavers or students working on a part-time or temporary basis. Please check the CPF website for any changes or latest information.