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Making Voluntary Contributions

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Are CPF contributions payable on "per diem" payments?

“Per diem” payments refer to money paid to your employees for daily living expenses, and include the additional expenses incurred for living away from home. They may also be given for trips made by your employees to attend overseas training and conferences where the payments are meant to cover certain living expenses incurred overseas such as the cost of meals, transport expenses and other incidental expenses like laundry.

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.