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Are CPF contributions payable on compensation in lieu of notice?

CPF contributions are not payable on compensation in lieu of notice payable by you to your employee. However, CPF contributions are still payable on the wages given to your employee until his last date of employment.

If your employee must pay you compensation in lieu of notice and you decide to offset the compensation against the wages payable to your employee, CPF contributions are still payable on the wages before the offset.