We make boring business stories sparkle.
How to Calculate MBMF / Mendaki Contribution
How to Calculate MBMF / Mendaki Contribution The Mosque Building and Mendaki Fund, commonly called MBMF or Mendaki contribution, is...
How to Calculate MBMF / Mendaki Contribution
The Mosque Building and Mendaki Fund, commonly called MBMF or Mendaki contribution, is a monthly self-help group deduction for Muslim employees working in Singapore. Employers need to identify applicable employees, use monthly total wages, apply the official fixed contribution band, and pay the amount with CPF contributions.
Who needs MBMF contribution?
According to CPF Board guidance, MBMF applies to Muslim employees who are Singapore Citizens, Singapore Permanent Residents, or foreign employees. Unlike CDAC, ECF and SINDA, MBMF is based on religion rather than race.
What employers should check
- Confirm whether the employee is Muslim for payroll purposes.
- Use monthly total wages for the relevant payroll month.
- Apply the fixed MBMF contribution amount for the wage band.
- Record any employee arrangement to vary or stop contribution through the relevant SHG process.
MBMF / Mendaki contribution rates
| 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 contribution
Step 1: Confirm the employee group
MBMF is based on religion. It can apply to Singapore Citizens, Permanent Residents, and foreign employees who are Muslims and working in Singapore.
Step 2: Match wages to the rate table
The MBMF amount is a fixed monthly deduction. For example, a Muslim employee earning $5,200 in monthly total wages falls in the >$4,000 to $6,000 band, so the monthly MBMF contribution is $19.50.
Step 3: Include it in payroll submission
The employer deducts the contribution from wages and pays it to CPF Board together with CPF contributions.
Payroll 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 payroll checks
- Do not treat MBMF as an employer cost; it is normally an employee wage deduction.
- Do not apply race-based SHG logic to MBMF because MBMF is religion-based.
- Use the official table when wages cross a new band.
- Check CPF EZPay fields before submission, especially when foreign employees are included.
Sources and latest checks
This guide was last reviewed in June 2026 against official CPF Board guidance. Always verify unusual employee cases against the official pages before payroll submission: CPF Board self-help group contribution rates.
What is MBMF contribution?
MBMF is the Mosque Building and Mendaki Fund contribution, a self-help group deduction for Muslim employees working in Singapore.
Does MBMF apply to foreign employees?
Yes. CPF Board guidance lists Muslim foreign employees as within the MBMF contribution scope.
How much is MBMF contribution?
The amount is a fixed monthly contribution based on monthly total wages. It ranges from $3 to $26 under the CPF Board table reviewed in June 2026.
Explore More Content
Table of Content
