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Making Voluntary Contributions

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Are CPF contributions payable on reimbursement of transport expenses between assigned place of work and the actual work location if my employee has to work at the latter?

CPF contributions are not payable on reimbursement of transport expenses between assigned place of work (e.g. home during the COVID-19 period in compliance with the government’s requirements or advisories) and actual work location (e.g. office, hospital) if it is incurred for official purposes. The reimbursement amount must not exceed the expenditure incurred.