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What Pay Items Are Subjected to CPF Contributions?
What Pay Items Are Subjected to CPF Contributions?

Payments that attract CPF contributions.

Nicholas avatar
Written by Nicholas
Updated over a week ago

As an employer, you’ll need to pay CPF contributions on wages payable to your employees.

Wages are defined as remuneration in money, including any bonus that is due or granted to a person in respect of his employment.

Here are some examples of pay items that are considered wages:

  • Basic Pay

  • OT Payment

  • Bonus

  • Allowance

  • Commission

  • Incentive Allowance (cash payment)

Below are some examples of payments that are not considered wages:

  • Termination Benefits (i.e. retrenchment benefit)

  • Benefits In Kind (i.e. non-cash benefit or gift given to the employee)

  • Reimbursements (i.e. transportation claims)

For more other examples that attract CPF contributions, you can refer to this CPF guide.

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