Treatment of decimal places needs to be applied correctly to CPF computation. Steps to compute CPF contribution:

- Compute the total CPF contribution (rounded to the nearest dollar).
- An amount of 50 cents should be regarded as an additional dollar.
- Compute the employee’s share of CPF contribution (cents should be dropped).
- Employer’s share = Total contribution – Employee’s shared.
- Employers can pay SDL together with their employees’ CPF contributions.
- For SDL, cents should be ignored only when you arrive at the total SDL Payable.