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Making Voluntary Contributions

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My employee joined my company in July 2021. Do I have to take into account the Additional Wages (AW) that were paid to him by his ex-company when I compute the AW ceiling?

As employee’s Additional Wage (AW) ceiling is computed on a per employer per year basis, you do not need to take into account of past AW paid to him if his ex-company is a different entity.