Singpass is undergoing maintenance on 5 Dec 2021, from 12am to 6am (Singapore time). You will not be able to use your Singpass ID and password to login. You may still use Singpass Mobile QR to login to our digital services. We apologise for any inconvenience caused.

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.

Your page is loading.
One moment please.

Are CPF contributions payable on the reimbursement of examination fees incurred by an employee?

CPF contributions are payable on the cash reimbursement of the examination fees given to an employee if the courses taken by the employee are for self-interests or personal development.

If the examination fees are incurred by the employee on behalf of the employer for official purposes, e.g., for work-related training, then CPF contributions are not payable. The reimbursement must not exceed the actual expenditure.