As an employer, you have a legal obligation to pay CPF contributions correctly and promptly for your employees.
Non-compliance of CPF contributions is an offence.
Is employer CPF contribution compulsory?
As an employer,
you're required to pay CPF contributions for your employees who are Singapore Citizens or Singapore Permanent Residents and who are earning total wages of more than $50 per month. You need to pay total CPF contributions (comprising of the employer and employee's shares) to the CPF Board.8 Jun 2023
This means your friend can only hire FT