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?

Question

Accepted Answer

CPF contributions are payable on COVID-19 allowance given to your employees.

CPF contributions are not payable on cash payment given to defray your employees’ transport, meal, lodging or utility expenses if they are required to work at a different location (not their normal place of work) provided that the following conditions are fulfilled:

a. The payment is provided in the form of reimbursement based on actual expenditure of which proof must be shown;

b. The reimbursement does not increase the employees’ wages; and

c. Your employees are only entitled to such reimbursements based on their continued attendance at employment and work in Singapore of which transport, meal, lodging and utility expenses would be incurred due to the COVID-19 situations, e.g. lockdown, Work From Home, Leave Of Absence or relocation to other site.

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?

Topics:

Related questions

Are CPF contributions payable on reimbursement of relocation expenses incurred by my employee?

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 reimbursement of COVID-19 test?

Need more help?