- Are CPF contributions payable on Annual Wage Supplement (AWS)?
- Are CPF contributions payable on bonus?
- Are CPF contributions payable on mobile phone subscription allowance or reimbursement?
- Are CPF contributions payable on housing/rental subsidy?
- Are CPF contributions payable on payments given to my employee for meeting the Key Performance Indicators (KPI)?
- Are CPF contributions payable on meal allowance or reimbursement?
- Are CPF contributions payable on probation period pay?
- Are CPF contributions payable on tips?
- Are CPF contributions payable on bonus given to my employee by a third party e.g. my service partner?
- Are CPF contributions payable on benefit in kind?
- Are CPF contributions payable on monetary donations given to my employee for bereavement?
- Are CPF contributions payable on reimbursements?
- Are CPF contributions payable on monetary wedding gift given to my employee?
- Are CPF contributions payable on bonuses given to my employees for their employment in Singapore if they are currently posted overseas?
- Are CPF contributions payable on insurance payout given to my employee?
- Are CPF contributions payable on winter wear and luggage allowances given to my employee?
- Are CPF contributions payable by the holding company or the subsidiary company if the employee is seconded from the former to latter?
- Are CPF contributions payable on payouts from retirement savings held by a trust fund to my employee who is still in employment?
- Are CPF contributions payable on cash benefits given to my employee when he leaves his employment?
- Are CPF contributions payable on cash payment given to your employee for self-improvement courses?
- Are CPF contributions payable on cash rewards given to my employees who report on safety lapses and incidents in the workplace?
- Are CPF contributions payable on encashment of leave?
- Are CPF contributions payable on Monthly Variable Component (MVC)?
- Are CPF contributions payable on bursary and scholarship awards?
- Are CPF contributions payable on reimbursement of examination fee incurred by my employee?
- 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 allowances?
- Are CPF contributions payable on profit sharing?
- Are CPF contributions payable on redundancy payment?
- Are CPF contributions payable on wages given to my employee who has passed away?
- Are CPF contributions payable on ang bao/red packet?
- Are CPF contributions payable on Restrictive Covenant payment?
- Are CPF contributions payable on cash payments given to my employee for his personal car-related expenses?
- Are CPF contributions payable on encashment of flexible benefits?
- Are CPF contributions payable on cash prizes given in contests?
- Are CPF contributions payable on advance salary/loan given to my employee?
- Are CPF contributions payable on personal car loan?
- Are CPF contributions payable on cash payments given to my employees for passing examinations?
- Are CPF contributions payable on cash payment given to my employee for child care expenses incurred by his children?
- Are CPF contributions payable on death benefits given to my employee’s next of kin?
- Are CPF contributions payable on stocks or shares offered to my employees?
- Are CPF contributions payable on donations given to my employee for bereavements?
- Are CPF contributions payable on ex-gratia payment?
- Are CPF contributions payable on garden leave?
- Are CPF contributions payable on gift vouchers?
- Are CPF contributions payable on gratuity and ex-gratia payments?
- Are CPF contributions payable on Gratuity & Achievement Award, and Programme Allowance given to my employees under the Precision Engineering WSQ Diploma programme training scheme?
- Are CPF contributions payable on air passage?
- Are CPF contributions payable on honorarium?
- Are CPF contributions payable on leave pay?
- Are CPF contributions payable on reimbursement of relocation expenses incurred by my employee?
- Are CPF contributions payable on cash awards?
- Are CPF contributions payable on overtime pay?
- Are CPF contributions payable on compensations given under the Work Injury Compensation Act (WICA)?
- Are CPF contributions payable on payments given to my employee for his involvements in ad-hoc projects?
- Are CPF contributions payable on cash payments given to my employee for his suggestions?
- Are CPF contributions payable on advance salary given to my employee?
- Are CPF contributions payable on service charge given to my employee?
- Are CPF contributions payable on Supplementary Retirement Scheme (SRS) allowance if I deposit directly into my employee's SRS account?
- Are CPF contributions payable on cash payment given to my employee for personal insurance?
- Are CPF contributions payable on the client referral fee given to your employee for recommending business clients to you?
- Are CPF contribution payable on the employee's share of CPF contribution (which is part of his gross wages) if I choose not to recover it from my employee's wages?
- Are CPF contributions payable on the Employment Assistance Payment (EAP)?
- Are CPF contributions payable on Long Service Award (LSA)?
- Are CPF contributions payable on monthly pension given to my retired employee?
- Are CPF contributions payable on reimbursement given to my prospective employee for his payment in lieu of notice to his former employer for leaving the company before the end of notice period?
- Are CPF contributions payable on financial assistance given to my employee?
- Are CPF contributions payable on referral fee given to my employee?
- Are CPF contributions payable on retention cash incentive given to my employee to encourage him to continue his employment with me?
- Are CPF contributions payable on COVID-19 allowance given to my employees to defray their transport, meal, lodging and utility expenses as they are required to work at a different location?
- Are CPF contributions payable if I disburse funding support given by the Government (e.g. Employment Grant) to my employees?
- What happens if I am unable to pay CPF contributions on time due to COVID-19?
- Are CPF contributions payable on training allowance given to your trainee under the SGUnited Traineeship Programme if you are the host company?
- Are CPF contributions payable on reimbursement of transport expenses between assigned place of work and the actual work location if my employee has to work at the latter?
- Are CPF contributions payable on cash payments given to my employee who is required to be relocated overseas for work?
- Are CPF contributions payable on the amount that I’ve deducted from my employee’s wages due to lateness?
- Are CPF contributions payable on reimbursement of COVID-19 test?
- Are CPF contributions payable on reimbursements of employee/flexible benefits?
- Are CPF contributions payable on "per diem" payments?
- Are CPF contributions payable on excess leave taken by my employee due to re-computation of leave entitlement when he leaves employment?
- Are CPF contributions payable for work-related team-based awards given to my employees?
- Are CPF contributions payable on salary deductions?
- Are CPF contributions payable on compensation in lieu of notice?
- What are Ordinary Wages (OW) and Additional Wages (AW)?
- What are Total Wages (TW)?
- What is the Ordinary Wage (OW) ceiling?
- Is overtime (OT) pay classified as Ordinary Wages (OW) or Additional Wages (AW)?
- Are retrospective salary increments classified as Ordinary Wages (OW) or Additional Wages (AW)?
- Are wages payable to an employee who is on maternity leave classified as Ordinary Wages (OW) or Additional Wages (AW)?
- How do I calculate CPF contributions on Additional Wages (AW) paid before the end of the year/last month of employment?
- How do I calculate CPF contributions on Additional Wages (AW) when there is a change in Age Group during the year?
- How do I calculate CPF contributions on Additional Wages (AW) when an employee resigns?
- How do I calculate the Additional Wage (AW) ceiling and the amount that attracts CPF contributions?
- My employee joined my company in July 2021. Do I have to take into account the Additional Wages (AW) that were paid to him by his ex-company when I compute the AW ceiling?
- My employee has resigned, and I have to top up the CPF contributions on Additional Wages (AW) after re-computing the AW ceiling. However, I am unable to recover the employee’s share of CPF contributions from his wages. What should I do?
- As an employer, how do I apply to the Board for a single Additional Wage (AW) ceiling if my employees were transferred to another related company during the year?
- What are the changes to the CPF salary ceilings from 1 September 2023?
- With the increase in Ordinary Wage ceiling from September 2023, how should I compute the Additional Wage ceiling?
- Are CPF contributions payable on Additional Wages payable to ex-employees after they have left employment?
- Are CPF contributions required on Additional Wages (AW) that are payable after my employee has died?