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How do I apply the Additional Wage ceiling for the following scenarios: a) Employee A is working for two companies concurrently? b) Employee B is transferred from another entity?

Updated by CPF
The Additional Wage (AW) ceiling is applied on a per employer per calendar year basis.
 
As such, if your employee is working for two companies concurrently or if your employee is transferred from another entity, you must apply the AW ceiling separately.

This information is sourced from CPF.

Topics:

Employer - Compliance and RectificationsApplying for refund of CPF contributions

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