Are CPF contributions payable on the National Service (NS) make-up pay when I am away from work for NS training?
Your employer should continue to pay CPF contributions on the total wages payable to you, as if you are not away for the NS training. The basic salary and fixed allowance components of your wages, as well as the variable allowances (e.g. overtime pay and allowances) typically paid to you on a monthly basis, as shown in payslips, would attract CPF contributions.
Example
Tim earns a basic salary of $2,000 and an average overtime pay of $800 every month. He went on NS training for one week in July.
Tim’s employer will have to pay CPF contributions on his typical total monthly wage of $2,800. The employee’s share of CPF contributions will also be based on the total wages of $2,800, and Tim’s employer is entitled to recover this from Tim’s wages.
