CPF contributions are not payable on reimbursement of relocation expenses incurred by your employee who is required to be stationed/posted to work overseas. In addition, CPF contributions are not payable on wages and any other reimbursement payable to him for his overseas employment.

CPF contributions are payable if the relocation allowance is given to your employee for his employment in Singapore, e.g. the allowance is given to relocate from overseas to Singapore to work.

However, CPF contributions are not payable on relocation allowance given to him for overseas employment, e.g. the allowance is given to relocate from Singapore to overseas to work.