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Making Voluntary Contributions

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Are CPF contributions payable on cash payments given to my employees for passing examinations?

CPF contributions are payable on cash payments if passing examinations are part of your employee’s official duties, e.g. you sent your employee to a course as part of your training programme and he is required to pass the examinations to get the qualification to perform his job. The cash payments are akin to other awards given to recognise or incentivise employees for good performance.