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 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.