Are CPF contributions payable on air passage?
CPF contributions are not payable on air passage for official purposes, e.g. meeting overseas clients, attending seminars, conferences and training. The reimbursement amount must not exceed the expenditure incurred.
CPF contributions are payable on air passage that increases your employee’s wages. Some examples are:
- Home leave passage (air passage provided by you for your employees to visit their home countries)
- Cash payment in lieu of home leave passage
- Air passage provided to your employee to commence work in Singapore
- Air passages provided to your employee's family members
