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Are CPF contributions payable on advance salary given to my employee?


Updated by CPF
CPF contributions are payable on the salary due to your employee in each calendar month.

For advance salary that is not due to your employee but was given earlier, you are not required to pay CPF contributions on it yet. You will have to pay CPF contributions for the amount in the month it is payable to your employee.

This information is sourced from CPF.

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