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Making Voluntary Contributions

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Are CPF contributions payable on compensations given under the Work Injury Compensation Act (WICA)?

CPF contributions are not payable on compensations given to your employee due to work-related injuries or diseases under the Work Injury Compensation Act (WICA).

Medical leave wages (MLW) are payable for the days your employee is issued with medical leave or light duty.

If your employee is on medical leave, CPF contributions are not payable on the MLW given to him.

If your employee is given light duty, he will continue to earn wages. You will have to top-up his wages to the full Average Monthly Earnings (AME). MLW is the difference between AME and the actual wages earned. CPF contributions are payable on wages given for work done but not payable on MLW.