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CPF contributions are computed based on your employee’s wages. It is therefore important to declare accurate wage information to CPF Board so that the correct amount of CPF contribution can be verified.
You should declare the actual wages payable to your employee(s) to CPF Board, without applying the Ordinary Wage (OW) and Additional Wage (AW) ceilings. You should do so even if there are no changes in your employee’s wages. Here are some of the things to note.
Here are some examples on how you should declare your employees’ monthly wages in the following scenarios.