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Making Voluntary Contributions

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Are CPF contributions payable on cash payments given to my employee who is required to be relocated overseas for work?

Reimbursement of relocation expenses

CPF contributions are not payable on reimbursement of relocation expenses incurred by your employee who is required to be stationed/posted to work overseas. In addition, CPF contributions are not payable on wages and any other reimbursement payable to him for his overseas employment.

Relocation allowance

CPF contributions are payable if the relocation allowance is given to your employee for his employment in Singapore, e.g. the allowance is given to relocate from overseas to Singapore to work.

However, CPF contributions are not payable on relocation allowance given to him for overseas employment, e.g. the allowance is given to relocate from Singapore to overseas to work.