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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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Is CPF contribution payable on reimbursement of COVID-19 test?

If the employee is required by authorities and/or medical practitioners to take a COVID-19 test as part of medical diagnosis of any illness, CPF contribution is not required on the reimbursement of the fees incurred. The amount reimbursed must not exceed the actual expenditure.

CPF contribution is also not required if the employee has to take the COVID-19 test due to work-related overseas trips or work-related requirements as the cash payment is incurred on behalf of employer for official purpose. Likewise for this reimbursement, the amount reimbursed must not exceed the actual expenditure.

However, if the COVID-19 test is done due to personal reasons (e.g. personal overseas trip), CPF contribution is required for such reimbursement as it is classified as employee’s personal expenses and the cash payment given by employer increases employee’s wages.