Central Provident Fund

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Is overtime (OT) pay classified as Ordinary Wages (OW) or Additional Wages (AW)?

3

Are CPF contributions payable on gratuity and ex-gratia payments?

2

What is the Ordinary Wage (OW) ceiling?

1

How do I calculate CPF contributions on Additional Wages (AW) paid before the end of the year/last month of employment?

1

Are CPF contributions payable on redundancy payment?

1

Are CPF contributions payable on ex-gratia payment?

1

Are CPF contributions payable on compensation in lieu of notice?

1

As an employer, how do I apply to the Board for a single Additional Wage (AW) ceiling if my employees were transferred to another related company during the year?

1

With the increase in Ordinary Wage ceiling from September 2023, how should I compute the Additional Wage ceiling?

1

My employee has resigned, and I have to top up the CPF contributions on Additional Wages (AW) after re-computing the AW ceiling. However, I am unable to recover the employee's share of CPF contributions from his wages. What should I do?

1

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