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How to Calculate MBMF / Mendaki Contribution
MBMF, also known as the Mosque Building and Mendaki Fund contribution, is a monthly self-help group deduction for Muslim employees...
MBMF, also known as the Mosque Building and Mendaki Fund contribution, is a monthly self-help group deduction for Muslim employees working in Singapore. Employers handle it through payroll and pay it with CPF contributions.
The calculation is not complicated, but employers should be careful about employee scope, wage bands, and approved contribution changes.
Who Needs MBMF Contribution?
MBMF is based on religion rather than race. CPF Board guidance should be used to confirm who is within scope.
Payroll should check:
- Whether the employee is Muslim for payroll purposes.
- Whether the employee is within the CPF Board contribution scope.
- Whether the employee has an approved instruction to vary or stop contribution.
- Whether monthly total wages have been calculated correctly.
MBMF Contribution Rates
MBMF uses fixed monthly amounts based on monthly total wages.
| Monthly total wages | Monthly MBMF contribution |
|---|---|
| $1,000 or less | $3 |
| >$1,000 to $2,000 | $4.50 |
| >$2,000 to $3,000 | $6.50 |
| >$3,000 to $4,000 | $15 |
| >$4,000 to $6,000 | $19.50 |
| >$6,000 to $8,000 | $22 |
| >$8,000 to $10,000 | $24 |
| >$10,000 | $26 |
How To Calculate MBMF
- Confirm MBMF applies to the employee.
- Calculate monthly total wages.
- Find the correct wage band.
- Deduct the fixed MBMF amount.
- Pay it with CPF contributions.
Examples
Employee | Monthly total wages | Applicable band | MBMF deduction |
|---|---|---|---|
Employee A | $980 | $1,000 or less | $3 |
Employee B | $2,750 | >$2,000 to $3,000 | $6.50 |
Employee C | $7,200 | >$6,000 to $8,000 | $22 |
Common Employer Mistakes
- Using race instead of religion to decide MBMF scope.
- Forgetting approved employee variation instructions.
- Using basic salary instead of monthly total wages.
- Not recording the wage band used for the deduction.
Source To Verify
Check CPF Board’s self-help group contribution table before processing payroll, especially if contribution scope or rates have changed.
Frequently Asked Questions
What is MBMF contribution?
MBMF is the Mosque Building and Mendaki Fund contribution, a self-help group deduction for Muslim employees working in Singapore.
Is MBMF based on salary percentage?
No. MBMF uses fixed monthly dollar amounts based on monthly total wages.
Can an employee change MBMF contribution?
Employees may have specific variation or opt-out arrangements through the relevant self-help group process. Employers should keep the supporting instruction before changing payroll.
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