My employee has resigned, and I have to top up the CPF contributions on Additional Wages (AW) after re-computing the AW ceiling. However, I am unable to recover the employee's share of CPF contributions from his wages. What should I do?
You may apply to waive the employee's share of contributions if you meet the following conditions:
- Deducted but unable to recover the employee's share of contributions in full or in part from the wages of employee’s last month of employment; and
- Made attempts but failed to recover the employee’s share from the employee; and
- Have applied estimated AW ceiling in the earlier months;
You may write to us to submit your application with the following information:
- Employee’s last month of employment.
- Details of employee’s Ordinary Wage (OW), Additional Wage (AW) and employee’s share of contributions deducted for the year in this format.
- Correspondence with the employee as proof that you have made attempts but failed to recover the employee’s share of contributions from the employee.
You are still required to pay the employer’s share of contributions and the waiver request is subject to the Board’s approval.
This information is sourced from CPF
Related questions
How can I apply for refund of excess CPF contribution paid above Additional Wage (AW) ceiling?
How do I calculate CPF contributions on Additional Wages (AW) paid before the end of the year/last month of employment?
How do I calculate CPF contributions on Additional Wages (AW) paid before the end of the year/last month of employment?
Can I request CPF Board to refund the employee's share of excess CPF contributions directly to my employee?
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