Scenarios

Action(s)

1.        You overlooked your employee's age group or citizenship status and used wrong contribution rates.

2.        You paid CPF contributions for an employee who has left the company.

3.        You paid CPF contributions on a conditional wage which your employee has to repay as he did not fulfil certain conditions tied to the payment.

4.        You paid CPF contributions on paid annual leave which were later converted to no pay leave due to your employee’s resignation/termination or extended no pay leave period.

• Refund of payments made for 1 employee

5.        You have made two CPF submissions for the same month.

• Refund of payment made for entire submission

6.        You estimated the annual AW ceiling and paid CPF contributions based on your employee’s estimated AW Ceiling during the year.

7.        There were changes to the employees’ Ordinary Wages which resulted in changes in the AW ceiling.

• Refund of payments made in excess of Additional Wage ceiling

8.        You have selected the wrong contributions month and year during CPF submission.

• Change contributions month and year

(All entries in the contributions record)

9.        You have paid CPF contributions for your new employee before their commencement with the company.

• Change contributions month and year

(Entries on CPF contributions for selected employees)

10.     You have submitted using the wrong CPF Submission Number (CSN).

• Change CPF Submission Number          

(All entries in the contributions record)

11.     You have paid CPF contributions for an employee who has been transferred to another CSN.

12.     You have overlooked that your employee has been seconded overseas and paid his Voluntary Contributions (VC) under Mandatory Contributions (MC) CSN.

• Change CPF Submission Number

(Entries on CPF contributions for selected employees)

13.     You have paid CPF contributions for your employee using NRIC that does not belong to him.

14.     You have paid CPF contributions for the wrong employee.

• Change payment recipient (change NRIC or CPF account number)