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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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I am making a back payment for my employee's salary increment. Is this back payment considered as Ordinary Wages or Additional Wages?

If it was your decision to give your employee retrospective salary increments for the past months on top of the current month’s salary increment, the back payment will be considered as Additional Wages. Only the current month’s salary increment is considered as Ordinary Wages. For instance, if the back payment was for back dated salary increments which was only decided and approved to take effect from 1 December 2015 and the decision was to also back date the increment to commence from 1 November 2015, the November 2015 salary increment would be deemed as Additional Wages for December 2015.

However, if the back payment was due or granted to the employee but was administratively delayed, the back payment would be considered as an Ordinary Wage. For instance, November 2015 salary was due to the employee on 30 November 2015, but was overlooked and the back payment was only paid to the employee together with December 2015 salary on 31 December 2015, the November 2015 salary would be deemed as an Ordinary Wages in the month in which it was due and payable. Interest will be charged on any CPF late payments.