FAQs / Are there any CPF contributions For Foreign Employees? For foreign employees, CPF contributions are not required. You just need to pay the agreed upon salary to your foreign employees and that’s all. Posted in: Company Incorporation FAQs Suggested Readings Are we responsible for the personal tax of foreign employees? Are foreign employees required to contribute to the CPF fund? Are there any exemptions for CPF contributions? Can I make Voluntary CPF Contributions?