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Making Voluntary Contributions

You can help build your employees' CPF savings voluntarily through additional contributions. Learn how.

Compliance and rectifications

Learn about enforcement actions for non-compliance, if CPF contributions are not paid correctly and promptly.

Corporate service buyers

Help contribute to the MediSave Accounts of self-employed persons when you hire and pay for their services.

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Are CPF contributions payable on COVID-19 allowance given to my employees to defray their transport, meal, lodging and utility expenses as they are required to work at a different location?

CPF contributions are payable on COVID-19 allowance given to your employees.

CPF contributions are not payable on cash payment given to defray your employees’ transport, meal, lodging or utility expenses if they are required to work at a different location (not their normal place of work) provided that the following conditions are fulfilled:

a.       The payment is provided in the form of reimbursement based on actual expenditure of which proof must be shown;

b.       The reimbursement does not increase the employees’ wages; and

c.        Your employees are only entitled to such reimbursements based on their continued attendance at employment and work in Singapore of which transport, meal, lodging and utility expenses would be incurred due to the COVID-19 situations, e.g. lockdown, Work From Home, Leave Of Absence or relocation to other site.