Scheduled Maintenance: CPF digital services will not be available on 4 June 2023 from 12am to 8am.

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Are CPF contributions payable on cash benefits given to my employee when he leaves his employment?

CPF contributions are payable on any cash benefits given in respect of your employee’s employment as they constitute wages. As long as wages are payable, even if they are payable only after your employee has left employment, CPF contributions are required.  Examples are bonuses, end of contract incentives, completion of contract bonuses.