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Employer obligations

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Declaring accurate wage information
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Making CPF contributions

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Paying CPF for self-employed vendors

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My employee owes me money. Can I use the amount owed to me to offset the employer's share of CPF contributions that is payable on his wages?

You are required to pay both the employer and employee’s share of CPF contributions based on the monthly wages payable to your employee at the prevailing CPF contribution rates.