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

Scheduled Maintenance: CPF digital services will not be available on 4 June 2023 from 12am to 8am.

Your page is loading.
One moment please.

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.

FAQs