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Are small value payments exempted from Contribute-As-You-Earn (CAYE)?

No, the payments from small value purchases are not exempted from Contribute-As-You-Earn (CAYE).

However, buy-and-claim purchases are exempted from CAYE. This is because such purchases are usually for goods or services that are very small in value which the staff is prepared to pay in advance and seek reimbursement thereafter.