Scheduled maintenance: Long-term care insurance information on Healthcare Dashboard is unavailable from 26 April 2024, 8pm to 28 April 2024, 11.30pm for upgrades.

Scheduled maintenance: CPF digital services will not be available on 28 Apr 2024, from 12am to 6am.

Scheduled maintenance: Long-term care insurance information on Healthcare Dashboard is unavailable from 26 April 2024, 8pm to 28 April 2024, 11.30pm for upgrades.

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Are CPF contributions payable on benefit in kind?

CPF contributions are not payable on benefit given to your employee in kind, e.g. a commemorative watch or payment made directly by you to a service provider.

Such benefit in kind where no cash payment to your employee is involved would not be considered as wages because only remuneration in money granted in respect of employment attracts CPF contributions.