CPF contributions should be computed on total wages payable to the employee in a calendar month, regardless of the frequency of wage payments.
When wages are not paid according to the calendar month, e.g. weekly or fortnightly, it is necessary to apportion the wages according to the calendar month for which CPF contributions are paid.
Example
Company XYZ pays its employees wages every week. In the table below, the computation of CPF contributions for the month of February is based on the wages from 1 to 28 February i.e. wages from 26 to 31 January on the first week and 1 March on the last week are excluded.
