You intended to pay CPF contributions for your employee, but indicated the payment amount under Foreign Worker Levy.

You intended to pay CPF contributions for January 2021, but indicated the “month/year paid for” as February 2021.

You intended to pay CPF contributions for your employees under CSN A, but indicated as CSN B.

You intended to pay CPF contributions for Employee A, but identified the employee as Employee B.

You’ll need to notify the affected employee(s) so that they’ll be aware that you’re applying an adjustment of the CPF contributions. If there is any dispute, you’re required to resolve them with your employee before applying for the adjustment.

Any errors in CPF contributions should be rectified early while the documentary evidence is fresh. To encourage employers and employees to check their CPF contributions and come forward to rectify errors as soon as possible, any request for adjustment has to be made immediately and no later than one year from the date of payment of the CPF contributions.

The adjustment will not be effected if there are insufficient funds in the employee’s CPF account(s) for the adjustment.