Is CPF payable for national servicemen (NSmen) on NS training?
Under the Enlistment Act, CPF contributions are payable for Operationally Ready NSmen employees on NS training. The employer has to pay the CPF contributions based on the wages given by the employer, together with the make-up pay (i.e. loss in civilian income inclusive of variable wage components like overtime pay and commission) from the Ministry of Defence (MINDEF)/ Singapore Civil Defence Force (SCDF)/ Singapore Police Force (SPF). The employer has to bear the full employer's share of CPF contribution, but can recover the full employee's share from the employee's wages.