I am paying a bonus to an ex-employee. Would CPF contribution for the bonus be contributed for his last month of employment or the month when it is due or payable?
If the bonus is due and payable in a particular month after your employee leaves employment, CPF contribution for the bonus should be contributed for that month..
However, if the bonus payment was a result of an oversight in paying the bonus due to your employee in his last month of employment or earlier, you should indicate that particular month as the contribution month. Please note that interest will be levied on any late payments.
