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

If the employee resigns in the current year, the AW Ceiling has to be recalculated based on the actual Ordinary Wages (OW) subject to CPF, paid up till the last month of employment.

The employer should then pay any shortfall in CPF contributions together with the employee's contributions for his last month of employment. For refund of excess CPF contributions (if any), the employer should submit the refund application online.
 
For more information, please view Examples (PDF, 0.6MB) on the computation of the AW Ceiling.