Scheduled maintenance: Long-term care insurance information on Healthcare Dashboard is unavailable from 26 April 2024, 8pm to 28 April 2024, 11.30pm for upgrades.

Scheduled maintenance: CPF digital services will not be available on 28 Apr 2024, from 12am to 6am.

Scheduled maintenance: Long-term care insurance information on Healthcare Dashboard is unavailable from 26 April 2024, 8pm to 28 April 2024, 11.30pm for upgrades.

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How do I calculate CPF contributions on Additional Wages (AW) when an employee resigns?

If your employee resigns in the current year, the Additional Wages (AW) ceiling has to be recalculated based on the actual Ordinary Wages (OW) subject to CPF, paid up till the last month of employment. For more information, please view Examples (PDF, 0.6MB) on the computation of the AW ceiling.

You should then pay any shortfall in CPF contributions together with your employee's contributions for his last month of employment. If there are any excess CPF contributions, you should submit a refund application online.