This remind me of the monkey and banana story.
Feed Monkey 3 in the morning
It does not matter how many percent from employer and how many percent from employee. If the govenment says the employer is to pay the entire 36% will employees be very happy like the monkeys?
As far as employers are concerned, all these are salary costs. Salaries will just be adjusted accordingly.
Anyway I think CPF is a good thing even if I never see the money again. It makes our government rich and they can use this money to buy up Citibank, Barclays bank, etc,