Are CPF contributions payable on reimbursement of examination fee incurred by my employee?
CPF contributions are payable on reimbursement of examination fees given to your employee if the examination is taken for his self-interest or personal development.

CPF contributions are not payable if the examination fees are incurred by your employee for official purposes, e.g. for employment-related training or certification. The reimbursement must not exceed the actual expenditure.

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