S/N	OT performed	Payable date for OT pay	Classification	CPF payable by
a	1 to 30 Apr	10 May	OW for Apr	14 May
b	1 to 30 Apr	30 May	AW for May	14 Jun

*Please note that the payable date refers to the date where company is contractually obligated to pay employee the wages. Do note that the Employment Act (EA) also imposes certain requirements on the timing for salary payment if employee is covered under EA. If there are circumstances that resulted in administrative delays in payment e.g. new employee joins after payroll cut-off date, you should use the payable date to determine the classification of wages.

Example 2: OT performed across two calendar months, e.g. 25 Mar to 24 Apr

 

S/N	OT performed	Payable date for OT pay	Classification	CPF payable by
a	25 Mar to 24 Apr	30 Apr	OT pay from 25 Mar to 30 Mar = AW for Apr* OT pay from 1 Apr to 24 Apr = OW for Apr	14 May

*As CPF contribution is computed based on calendar month, the OT component from 25 Mar to 30 Mar can only be classified as OW if it is payable by 14^th of the month following Mar i.e. 14 Apr. Since the OT pay is only payable on 30 Apr, it does not fulfil the second condition for it to be classified as OW.