Scheduled Maintenance: CPF digital services will not be available on 3 Dec 2023, from 12am to 8am.
Your page is loading.
One moment please.
CPF contributions are payable on “per diem” payments that are given as a lump sum allowance as they increase your employee’s wages.
CPF contributions are not payable on “per diem” payments that are given as reimbursements for expenses incurred for official purposes (e.g. accommodation, meal expenses).
As the employer, you must be able to prove that the reimbursements are for expenses incurred for official purposes. The amount reimbursed must not exceed the actual expenditure.