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Making Voluntary Contributions

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Are CPF contributions payable on salary deductions?

You can deduct your employee’s salary for specific reasons only. The authorised salary deductions are listed in the Employment Act.

Where employee worked a complete month and is entitled to full salary

CPF contributions are computed on the full salary payable to your employee before the deduction of moneys he owed you, e.g. due to damage or loss of money or goods, recovery of loans.


Your employee’s monthly salary is $2,000 but he has to repay you $50 due to a lost good. CPF contributions are payable on $2,000 before deducting $50 from his nett wages.

Where employee did not work a complete month and is entitled to a lower salary

You can find out more in the FAQs listed below:

Deduction due to lateness: Are CPF contributions payable on the amount that I’ve deducted from my employee’s wages due to lateness?

Deduction due to excess leave taken: Are CPF contributions payable on excess leave taken by my employee due to re-computation of leave entitlement when he leaves employment?