From 1 April 2025, if contributions have been made in excess of the AW ceiling, you should apply for a refund by selecting ‘Refund of payments made for 1 employee/platform worker’, followed by the refund reason ‘Paid CPF above additional wage ceiling’.

 

This change is designed to streamline the application process, such that the employer only needs to provide the requested refund amount and payment details for the affected month(s) instead of for 12 months of the year. You can use the AW ceiling calculator to derive the excess amount to be refunded.

 

The total refund amount (employer and employee's share) will be refunded to you. You are responsible to refund the employee's share of CPF contributions (where applicable) directly to your employee.