CPF (Central Provident Fund) savings form a significant portion of most Singaporeans' financial assets. Understanding how CPF funds are handled after a member's death is crucial for families, both for financial planning and for managing funeral expenses. This guide explains the full process, from death notification to fund disbursement.
How CPF Handles a Member's Death
CPF savings do not automatically become part of the deceased's legal estate. How they are distributed depends entirely on whether the deceased made a CPF nomination during their lifetime.
This is a critical distinction that many families are not aware of: CPF savings are not covered by a will. Even if a will specifies how CPF should be distributed, the CPF nomination takes precedence.
Death Notification to CPF Board
Singapore Citizens and Permanent Residents
When a Singapore Citizen or Permanent Resident passes away, the Immigration & Checkpoints Authority (ICA) automatically informs the CPF Board once the death is registered. Families do not need to separately notify CPF Board.
Foreign Nationals with CPF Accounts
For foreign nationals who have CPF accounts, the family must report the death directly to CPF Board.
Timeline
After being informed of the death, CPF Board contacts nominees within 10 working days. The Deceased CPF Member Dashboard becomes available to nominees approximately 10 working days after notification.
With a Valid CPF Nomination
If the deceased made a valid CPF nomination, the process is more straightforward.
Automatic Disbursement
CPF savings are automatically disbursed to nominees if all of the following criteria are met:
- The nominee is a Singapore Citizen or Permanent Resident
- The nominee is aged 18 or above
- The nominee has a local residential address
- The nominee has a registered bank account with CPF Board
If any criterion is not met, nominees must submit a withdrawal application via Singpass.
What Gets Distributed
When a CPF member passes away, the following are distributed to nominees:
- All CPF account savings (Ordinary Account, Special Account, MediSave Account, Retirement Account)
- Discounted SingTel shares held in CPF
- Any CPF LIFE premium balance
Important Note on Marriage
Marriage automatically revokes any existing CPF nomination. If the deceased married after making a CPF nomination and did not update their nomination, the original nomination is no longer valid. The CPF savings would then be treated as un-nominated.
Without a Valid CPF Nomination
If the deceased did not make a valid CPF nomination, or if the nomination was revoked (e.g., by marriage), the CPF savings are transferred to the Public Trustee's Office (PTO) for distribution.
Distribution Rules
- Non-Muslim deceased: Distribution follows the Intestate Succession Act 1967
- Muslim deceased: Distribution follows Section 112 of the Administration of Muslim Law Act 1966. A Certificate of Inheritance from the Syariah Court is required.
Processing Time
The PTO generally distributes funds within 4 weeks from receipt of full documentation.
Administration Fee
The PTO deducts an administration fee based on the amount before distributing to beneficiaries. This fee is a percentage of the estate value and is set by the PTO's published fee schedule.
Funeral Expense Reimbursement
For un-nominated CPF, a beneficiary can apply to the PTO for reimbursement of funeral expenses, capped at $6,000, from the deceased's CPF monies. This is one of the most direct ways CPF can help cover funeral costs.
Required documentation for funeral expense reimbursement:
- Death certificate of the deceased
- NRIC/Passport of the claimant
- Proof of relationship to the deceased
- Receipts for funeral expenses
- Application form via the PTO online portal
Required Documents for CPF Claims
Whether the CPF was nominated or not, the following documents are typically needed:
| Document | Purpose | |---|---| | Death certificate of the deceased | Proof of death | | NRIC/Passport of the claimant and applicant | Identity verification | | Copy of bank passbook or bank statement | For direct credit payment | | Certificate of Inheritance from Syariah Court | For Muslim deceased without nomination | | Form CPF-D(1) | Withdrawal of deceased member's CPF savings |
Special CPF Considerations
MediSave for Final Hospital Bills
If the deceased signed a Medical Claims Authorization Form (MCAF), their MediSave can be automatically applied to pay final hospital bills. If no MCAF was signed, the family has 2 weeks to sign one to authorise the use of MediSave for the outstanding hospital bill.
Home Protection Scheme (HPS)
Claims under the Home Protection Scheme are assessed automatically upon death notification. If the deceased had HPS coverage, the outstanding HDB housing loan is paid off, removing the financial burden from the surviving family.
Education Loans
If the deceased had outstanding CPF education loans, the repayment obligation is waived upon death.
Healthcare Policies
Unused premiums for MediShield Life and CareShield Life are refunded to the payer's MediSave account.
CPF LIFE
If the deceased was on CPF LIFE, any remaining premium balance is distributed to nominees or the estate.
CPF Nomination vs Will
This is one of the most commonly misunderstood aspects of estate planning in Singapore:
| Aspect | CPF Nomination | Will | |---|---|---| | Covers CPF savings | Yes | No | | Covers other assets | No | Yes | | Revoked by marriage | Yes | Only for Muslims (partially) | | Cost | Free (online or in person) | Varies (free to hundreds of dollars) | | Where to make | CPF website or CPF Service Centre | Lawyer or Singapore Academy of Law |
CPF savings are always distributed according to the CPF nomination, regardless of what any will states. If there is no nomination, CPF goes to the PTO.
Why You Should Make a CPF Nomination
- It is free and can be done online via the CPF website
- It ensures your CPF savings go to the people you choose
- It speeds up the distribution process (automatic disbursement vs. PTO processing)
- Without a nomination, your family may face delays and administration fees
Step-by-Step: What Families Should Do
Step 1: Confirm CPF Board Has Been Notified
For Singapore Citizens and PRs, this happens automatically when the death is registered. For foreign nationals, notify CPF Board directly.
Step 2: Check the Deceased CPF Member Dashboard
Approximately 10 working days after notification, nominees can access the dashboard to view the deceased's CPF account information and the status of any claims.
Step 3: Submit Claims (If Needed)
If automatic disbursement criteria are not met, nominees submit a withdrawal application via Singpass. For un-nominated CPF, apply to the Public Trustee's Office.
Step 4: Apply for Funeral Expense Reimbursement (If Applicable)
If the CPF was un-nominated, a beneficiary can apply to the PTO for reimbursement of funeral expenses up to $6,000. Gather all funeral receipts and documentation.
Frequently Asked Questions
Can I use the deceased's CPF to pay for funeral costs upfront?
No. CPF savings cannot be withdrawn upfront to pay for funeral costs. The savings are distributed to nominees after the death is processed. For un-nominated CPF, families can apply for up to $6,000 reimbursement for funeral expenses through the Public Trustee's Office.
How long does it take to receive the deceased's CPF savings?
If there is a valid CPF nomination and all automatic disbursement criteria are met, distribution can happen relatively quickly after the 10-working-day notification period. Without a nomination, the PTO typically processes within 4 weeks from receipt of full documentation.
What if there is no CPF nomination?
The CPF savings are transferred to the Public Trustee's Office and distributed according to intestacy laws. This process takes longer and involves administration fees. The PTO also allows up to $6,000 reimbursement for funeral expenses.
Does marriage revoke a CPF nomination?
Yes. Marriage in Singapore automatically revokes any existing CPF nomination. If the deceased married after making a nomination and did not update it, the CPF savings are treated as un-nominated and go to the PTO.
Can a foreigner be a CPF nominee?
Yes. A foreigner can be named as a CPF nominee. However, foreign nominees must submit a manual withdrawal application (automatic disbursement requires a Singapore residential address and local bank account).
What is the CPF Dependants' Protection Scheme (DPS)?
The DPS is a separate government-facilitated term life insurance scheme that provides up to $70,000 in coverage upon death. It is automatically provided to eligible CPF members and premiums are paid from CPF savings. While not a CPF withdrawal, the DPS payout can be used by beneficiaries for funeral expenses.
How do I make a CPF nomination?
CPF nomination can be done for free through the CPF website (cpf.gov.sg) using Singpass, or in person at a CPF Service Centre. It takes just a few minutes and you can nominate one or more beneficiaries with specific percentage allocations.
Are CPF savings subject to estate tax?
Singapore abolished estate tax in 2008. CPF savings distributed to nominees or through the PTO are not subject to estate tax.