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Are CPF contributions payable on training allowance given to your trainee under the SGUnited Traineeship Programme if you are the host company?

CPF contributions are not payable on training allowance for your trainee under the SGUnited Traineeship Programme so long as he is not employed under a contract of service.

You and your trainee may enter into an employer-employee relationship at any time, including upon completion of the programme, in which case, CPF contributions would be payable on wages given to your employee.