• 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 refund of CPF contributions paid in error 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.

• You should complete a refund application for each employee.
  
  
• 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.

Please follow these steps for a refund of the entire payment submitted in a single submission.

• To encourage employers and employees to come forward as soon as possible, 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.

• 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.
  
  
• You should complete the application form for each employee and provide the employee’s 12 months’ wage records and contribution details to us, for the purpose of computing the AW ceiling.
  
  
• The form has to be submitted when the employee’s total wages for the year is known. This should be after the contribution payment for December or in the last month of employment.
  
  
• The refund amount will be refunded to you and your employee separately.