Is CPF payable on Stock/Shares Options?
CPF contributions are payable on any cash payments made to employees for their stock/shares options.
CPF contributions are not payable on stock/shares options granted in kind to employees where there is no cash payment.
CPF contributions are also not payable on the sales proceeds if employees exercised their share options or sell their shares which are held in their names. However, if the stock/shares options are held in the employer's name, CPF contributions are payable on the cash proceeds for the sales of stock/shares options and any cash payments for the stock/shares options given to the employee.