{"id":13084,"date":"2016-11-30T17:49:35","date_gmt":"2016-11-30T09:49:35","guid":{"rendered":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/?p=13084"},"modified":"2026-10-18T09:44:08","modified_gmt":"2026-10-18T01:44:08","slug":"what-is-mosque-building-and-mendaki-fund-mbmf","status":"publish","type":"post","link":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/blog\/what-is-mosque-building-and-mendaki-fund-mbmf\/","title":{"rendered":"What is Mosque Building and Mendaki Fund (MBMF)?"},"content":{"rendered":"

Which employees require an MBMF deduction, and what must an employer do each month? The Mosque Building and MENDAKI Fund (MBMF) applies to working Muslims in Singapore, including citizens, permanent residents and foreign employees.<\/p>\n

In this blog, we discuss MBMF eligibility, current contribution bands, payroll deductions, payment routes and the distinction between MBMF, MENDAKI and other self-help groups.<\/p>\n\n

How Did the Mosque Building and MENDAKI Fund Begin?<\/h2>\n

Singapore\u2019s rapid urbanisation created a need for mosques in new housing estates. The Mosque Building Fund began in 1975 to support that need.<\/p>\n

CPF Board collection created a regular contribution route for working Muslims. In 1984, the fund expanded to support Yayasan MENDAKI programmes. It then became the Mosque Building and MENDAKI Fund.<\/p>\n

MUIS says MBMF added mosque upgrading in 2009. It also added religious education initiatives. Today, the fund has Mosque Building, Religious Education and MENDAKI components.<\/p>\n

Who Must Contribute to MBMF in 2026?<\/h2>\n

MBMF applies to working Muslim employees in Singapore, including citizens, permanent residents and foreign employees, subject to any change certificate issued by MUIS.<\/strong><\/p>\n

MBMF follows an employee\u2019s religion. CPF Board<\/a> says other self-help group funds follow race. Employers use NRIC information or employee declarations when details are unavailable. Employees must notify their employer of changes.<\/p>\n

1. Singapore Citizens and Permanent Residents<\/h3>\n

Muslim Singapore Citizens and Singapore Permanent Residents are within MBMF scope. Employers deduct the relevant monthly amount from their wages.<\/p>\n

2. Foreign employees<\/h3>\n

Muslim foreign employees are also within scope. MUIS states that MBMF applies regardless of nationality, including foreign workers.<\/p>\n

3. Employees who do not receive CPF contributions<\/h3>\n

MBMF still applies when a working Muslim does not contribute to CPF. The employer should send the contribution to MUIS by cheque.<\/p>\n

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Who Contributes to MBMF? Applicability by Employee Category<\/h2>\n\n\n\n\n\n\n\n\n\n
Employee category<\/th>\nMBMF status<\/th>\nEmployer action<\/th>\n<\/tr>\n<\/thead>\n
Muslim Singapore Citizen<\/td>\nMandatory contribution<\/td>\nDeduct the banded amount and remit with monthly CPF contributions<\/td>\n<\/tr>\n
Muslim Singapore Permanent Resident<\/td>\nMandatory contribution<\/td>\nSame deduction and remittance process as for citizens<\/td>\n<\/tr>\n
Muslim foreign employee (e.g. Work Permit or S Pass holder)<\/td>\nWithin the CPF Board's collection framework<\/td>\nConfirm the applicable category with the CPF Board before the first payroll run<\/td>\n<\/tr>\n
Non-Muslim employee<\/td>\nNot applicable<\/td>\nNo MBMF deduction in any month<\/td>\n<\/tr>\n
Self-employed Muslim individual<\/td>\nNo payroll deduction<\/td>\nMay contribute to MENDAKI directly if they wish<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

How Are MBMF Contribution Amounts Calculated?<\/h2>\n

MUIS lists eight fixed monthly contribution bands, ranging from $3.00 to $26.00.<\/strong><\/p>\n

MUIS currently lists eight contribution bands for MBMF. The listed rates apply to wages earned from 1 June 2016. Use total monthly wages for each employee, not only basic salary.<\/p>\n

The eight monthly wage bands are:<\/p>\n