Scheduled maintenance: Long-term care insurance information on Healthcare Dashboard is unavailable from 26 April 2024, 8pm to 28 April 2024, 11.30pm for upgrades.

Scheduled maintenance: CPF digital services will not be available on 28 Apr 2024, from 12am to 6am.

Scheduled maintenance: Long-term care insurance information on Healthcare Dashboard is unavailable from 26 April 2024, 8pm to 28 April 2024, 11.30pm for upgrades.

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Are CPF contributions payable on cash payments given to my employee if they are not paid through the payroll system?

CPF contributions are payable on wages given to your employee and not payable on non-wages, e.g. reimbursements incurred for official purposes.

The CPF treatment is the same regardless whether they are paid through the payroll system.