Do I need to refund the employee's share of CPF contributions to employee before applying for a refund of the contributions paid in error/on conditional wages repayable?
It is the employer’s responsibility to ensure that the employee’s share of CPF contributions is deducted correctly. Therefore, the employer must refund the employee’s share of CPF contributions (where applicable) to employee before applying for the refund. If the refund application is successful, both employer’s and employee’s share of contributions will be refunded to the employer.
