Platform workers may receive tips from customers through the platform app or in cash. There should be no difference in approach to different forms of tips paid for fairness.

 

In general, we align with the employee-employer model, for all tips to attract CPF contribution. Tips given to hotel and restaurant employees attract CPF contribution today, even if given in cash.

 

Platform operators may make deductions for cash transactions in the same way they deduct for their commissions. Platform operators will need to transfer both the platform operator’s share and platform worker’s share of CPF contributions by 14^th of the subsequent month.

 

If platform operators are unable to recover the full platform worker’s share of CPF contributions from platform workers by 14^th of the subsequent month, and this is not due to platform operators’ negligence, platform operators may seek consent from platform workers to recover within six months.