Additional Wage "refreshes" when joining a new company.

Additional Wage (AW) is computed per employer per year. The limit will "refresh" when they join a new company in the same year. You can refer to:
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https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/ExamplesonAdditionalWageCeilingComputation.pdf

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Here's an example of how it works:
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In 2025, Employee A hits total ceiling (Ordinary Wage (OW) + AW) of $102,000 in Company A by Sep 2017.  Then he left the company.
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In Oct 2025, he joined Company B.  His AW ceiling for Company B in 2025
= [$102,000 - (OW ceiling from Oct to Dec 2025)].

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Do note that you can use the updated official Additional Wage Ceiling Calculator as it now projects the 12 months of Ordinary Wage 😁