When wages are not paid according to the calendar month, e.g. weekly or fortnightly, you have to apportion the wages according to the calendar month for which CPF contributions are paid. The apportionment is necessary to determine the Ordinary Wages for the calendar month on which CPF contributions are payable.

Company XYZ pays its employees wages every week. In the table below, the computation of CPF contributions for the month of February is based on the wages from 1 to 28 February i.e. wages from 26 to 31 January on the first week and 1 March on the last week are excluded.