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.