CPFB | What payments to platform workers attract CPF contributions

Platform operator obligations

What payments to platform workers attract CPF contributions

As a platform operator, you will need to pay CPF contributions on your platform workers’ earnings. Find out what payments attract CPF contributions.

Guiding principle

Examples on determining which payments attract CPF contributions

Payments subject to CPF contributions

Payments directly related to platform service provision and/or supplement platform workers’ earnings (e.g. extended delivery, Sentosa delivery, pin drop fees, order cancellation fee if it is meant to provide earnings to riders, etc)

Incentive payments for good performance of platform service or continued service provision. (e.g. welcome back incentive, new rider incentive, do X get $Y. Any additional cash gifts/prizes will also attract CPF if they are related to the provision or performance of the platform service)

Payments NOT subject to CPF contributions

Payments unrelated to the provision or performance of platform workers’ service (e.g. referral incentives, incentives for participating in Corporate Social Responsibility (CSR) activities, engagement events and focus groups, etc if they are not related to the provision or performance of platform service)

Payments meant for reimbursement of incurred expenses for the provision of service (e.g. reimbursement for training programme such as safety courses, or order cancellation fee if this is meant to reimburse expenses incurred by platform workers to reach a destination)

FAQs

Common questions