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If the bonus is due and payable in a particular month after your employee leaves employment, CPF contribution for the bonus should be contributed for that month.

 

However, if the bonus payment was a result of an oversight as it was payable to your employee in his last month of employment or earlier, you should indicate that particular month as the contribution month. Please note that interest will be levied on any late payments.

 

Find out more if CPF contributions are payable on Additional Wages payable to ex-employees after they have left their employer’s employment.