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Are CPF contributions payable for my employee, who is under overseas employment, if he returns to Singapore for personal reasons and works during the Stay Home Notice (SHN) period?

If your employee is returning to Singapore for personal reasons, e.g. to celebrate festive holidays with his family, and will be working remotely in Singapore for you during the Stay Home Notice (SHN) period, CPF contributions are not payable for him since working during the SHN period is a temporary work arrangement due to COVID-19 restrictions.