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Making Voluntary Contributions

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Are CPF contributions payable on cash payments given to my employee for his personal car-related expenses?

CPF contributions are payable on cash payments given for your employee’s personal car-related expenses, e.g. car loan interest, car parking fee, Electronic Road Pricing (ERP) fee, petrol, road tax, insurance, repair, servicing fee.

However, CPF contributions are not payable on reimbursement of expenses incurred by your employee for official purpose, e.g. the company’s car is used for work-related travel and you reimburse your employee the petrol expenses. The reimbursement amount must not exceed the expenditure incurred.