I am an employer or platform operator who made cash top-ups to my employees or platform workers’ CPF Accounts on their behalf. How do I claim corporate tax deductions?
Cash top-ups made to your employees or platform workers’ CPF Retirement Accounts/ Special Accounts only or MediSave Account only, on the employees or platform workers’ behalf, are tax-deductible. 
 
You are able to claim tax deduction on the cash top-ups as part of your allowable business expenses when filing the income tax return (Form B) for self-employed person or (Form C-S/ Form C-S (Lite)/ Form C) for company.
 
For more information, you may refer to the IRAS website on Top-Up of Employees’ CPF Retirement Accounts/ Special Accounts/ MediSave Accounts.

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