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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 subsistence allowance given to an employee?

“Subsistence allowance”, “living allowance” or any cash payments given by employers for employees’ food, clothing, e.g. for cold countries, lodgings, etc, are staff benefits.

CPF contribution is payable on such staff benefits given to an employee who is working in Singapore as the cash payments form part of his wages. CPF contribution is not payable on the wages, including any staff benefits, given to an employee who is employed to work overseas.

CPF contribution is not payable on reimbursements for expenses incurred on behalf of the employer by the employee in the course of working in Singapore. Similarly, if the employee who is travelling overseas on official purposes, had incurred expenses for food, clothing, lodging, transportation, etc, CPF is not payable if the employer reimburses the employee for such genuine reimbursements. The amount reimbursed must not exceed the expenditure incurred. If the employer pays a fixed amount or higher amount regardless of whether there was any actual expenditure incurred, CPF is payable on such cash payments which increase the employee’s wages.