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Making Voluntary Contributions

You can help build your employees' CPF savings voluntarily through additional contributions. Learn how.

Compliance and rectifications

Learn about enforcement actions for non-compliance, if CPF contributions are not paid correctly and promptly.

Corporate service buyers

Help contribute to the MediSave Accounts of self-employed persons when you hire and pay for their services.

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Are CPF contributions payable on payments given to employees for medical benefits which fall under an employer's obligation as stipulated under the Employment Act (EA)?

Medical benefits are staff benefits. CPF contributions are required on payments given to employees regardless of whether they actually incurred any expenditure for medical treatment.

CPF contributions are not required if the employer provides the medical benefit in kind, eg, employee sees the doctor and the employer pays the clinic. The employee may or may not need to co-pay the medical fee charged by the doctor. CPF contributions are also not required on reimbursements to employees for expenses incurred for medical treatment. The amount reimbursed must not exceed the actual expenditure incurred.