Can I request CPF Board to refund the employee's share of excess CPF contributions directly to my employee?

The full excess CPF contributions will be refunded to the employer. The employer is required to refund the employee’s share of excess CPF contributions, if any, directly to the employee.
You can use the Additional Wage ceiling calculator to calculate the excess contributions. The calculator will help you determine the total excess amount, and the breakdown for employer and employee’s shares.
This information is sourced from CPF
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