Are CPF contributions payable on stocks or shares offered to my employees?
CPF contributions are payable if you give your employee any cash payment for them to purchase or subsidise their purchase of stocks or shares.
CPF contributions are not payable if the stocks or shares are given in kind to your employee (i.e. he receives the stocks or shares held in his name) or if the stocks or shares are discounted (i.e. he pays a lower price for the purchase but no cash payment is made to him). If the employee subsequently sells the stocks or shares which are held in his name, CPF contributions are not payable as the stocks and shares belong to him.