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Making Voluntary Contributions

You can help build your employees' CPF savings voluntarily through additional contributions. Learn how.

Compliance and rectifications

Learn about enforcement actions for non-compliance, if CPF contributions are not paid correctly and promptly.

Corporate service buyers

Help contribute to the MediSave Accounts of self-employed persons when you hire and pay for their services.

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Are CPF contributions payable on reimbursements of employee/flexible benefits?

In general, any employee benefits, even if they are given as reimbursements, are considered wages. Hence, CPF contributions are payable.

However, there are certain benefits or treatment (e.g. medical and dental treatments deemed necessary by registered doctors/TCM practitioners and dentists respectively for treatment or diagnosis of any ailment; excludes solely aesthetic defect) that are not CPF payable as they are not considered wages.

Please refer to the list of employee benefits (PDF 0.4MB) for more information on the CPF treatments.