Refund of payments made for 1 employee
- Any errors in CPF contributions should be rectified early while the documentary evidence is fresh. Any request for refund of CPF contributions paid must be made immediately and no later than one year from the date of payment of the CPF contributions. You can refer to the “PAYMENTS RECEIVED ON” field in your record of payment to determine the date of payment.
- Any request for refund of CPF contributions paid on conditional wages must be made immediately and no later than one year from the date wages are supposed to be repaid to the employer. This will be the date stated in the terms of employment or based on mutual agreement. You’re required to indicate this date in your refund application.
- The total refund amount (employer and employee’s share) will be refunded to you. You’re responsible to refund the employee’s share of CPF contributions (where applicable) directly to your employee.
Refund of payment made for entire submission
- Any request for refund of payment made for entire submission must be made immediately and no later than one year from the date of payment of the CPF contributions. You can refer to the “PAYMENTS RECEIVED ON” field in your record of payment to determine the date of payment.
Refund of payments made in excess of Additional Wage ceiling
- Once you have discovered that you paid CPF contributions in excess of the AW ceiling for any of your employees, you should apply for a refund of the CPF contributions made promptly.
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