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Making Voluntary Contributions

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Are CPF contributions payable on cash awards?

CPF contributions are payable on any cash awards given to your employee that are given in respect of employee’s employment.

Some examples are:

  • Best Employee Award
  • Commendation Award
  • Good Customer Service Award
  • Good Quality Service Award
  • Innovation Award
  • Outstanding Performance Award
  • Productivity Award

If the award given is not related to the employee’s employment, CPF contributions are not payable. For example, a patent award is given to the winner of a design competition and the competition is not related to employee’s employment.