CPFB | Are CPF contributions payable on cash payments given to my employee if they are not paid through the payroll system?

Are CPF contributions payable on cash payments given to my employee if they are not paid through the payroll system?

CPF contributions are payable on wages given to your employee and not payable on non-wages, e.g. reimbursements incurred for official purposes.

The CPF treatment is the same regardless whether they are paid through the payroll system.

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