Hi I’m a 24 years old working freelance with about 3k of spare cash every month. Should I top up my CPF? If yes, should I top up directly to SA or MA or all 3?

In my opinion, you should not top up to your cpf as you could get higher returns when you do your own investment. Also, you are not able to take out the money till you are 55 years old.

It is always good to save up for retirement. You are young and I am sure that you have not hit Medisave Basic Healthcare sum of $57,400. I suggest top up to the MA capped first (tax relief) and your obligation as a self employed. Followed by all 3 CPF account (Since you are freelancing, you will have tax relief even if you contribute to all 3 CPF account.) Why? Because you will then have the flexibility to either transfer OA to SA if you choose to or you can save up part of it for you future BTO downpayment. All informations can be found here.

Extracted from:https://www.cpf.gov.sg/Members/Schemes/schemes/...

When you contribute to MediSave, you enjoy:

• Use of MediSave savings for
• Healthcare expenses for yourself and your family
• Premium payment for MediShield Life or MediSave-approved private
  integrated plans
• Up to 6% interest per annum on your MediSave savings. Savings in the MediSave Account earn 4% interest per annum, and the first $60,000 of your combined CPF balances earns an additional 1% interest per annum. Member aged 55 and above will also enjoy an additional 1% interest per annum on the first $30,000 of your combined CPF balance from 1 January 2016.
• Tax relief of up to 37% of your annual NTI, or the CPF Annual Limit of $31,450 for 2015, or $37,740 from 2016 onwards, whichever is lower.
• Hassle-free licence renewal and application