The CPF contribution rate for your platform workers is based on the net earnings in the month in which the payment is due and payable.

 

For example, if the incentive payment for trips done in January 2025 are only due and payable to a platform worker in February 2025, the incentive payment should be included in the platform worker’s February 2025 earnings. Similarly, any penalties imposed in February 2025 for trips completed in January 2025 should be deducted from February 2025 earnings for the purpose of CPF computation.