Platform operators should generally deduct the platform workers’ share of CPF contribution as and when they earn and submit monthly CPF contributions on platform workers’ behalf.

 

CPF contribution rates are lower for platform workers with net earnings less than $750 per month. If you had withheld your platform workers’ earnings based on a higher CPF contribution rate (i.e. using the rate applicable to platform workers’ earning above $750), you should refund the difference to your platform workers not later than 14 days of the following month, before submitting the CPF contributions.