In general, payments or benefits which are meant to supplement platform workers’ earnings will attract CPF contribution. This is the same principle for employees who may receive various benefits from employers.

However, payments from platform operators meant to reimburse additional expenses already incurred by workers will not be subject to CPF contribution. For example, this can include reimbursements for fuel due to cancelled jobs, and cleaning expenses if customers made a mess in the vehicle.

Illustration

CPF contributions for your platform workers are payable on cash payments that are:

fees directly related to the provision of platform services and/or supplement platform workers’ earnings (e.g. extended delivery, Sentosa delivery, pin drop fees, order cancellation fee if it is meant to provide earnings to riders, etc)

incentives related to the platform worker’s provision or good performance of platform service, or to reward riders for continued provision of services (e.g. tips, welcome back incentive, new rider incentive, do X get $Y. Any additional cash gifts will also attract CPF if they are related to the provision or performance of the platform service)

CPF contributions for your platform workers are not payable on payments that are:

not in cash. Any vouchers, or payments-in-kind do not attract CPF.

unrelated to the platform service (e.g. referral fee, Engagement Event, CSR Activity Fee, Focus Group, etc if they are not related to the provision or performance of platform service)

reimbursement of expenses (e.g. reimbursement for training programmes such as safety courses, or order cancellation fee if this is meant to reimburse expenses the platform worker incurred to reach a destination)

2 questions

What are the items that attract CPF contributions for my platform workers?

What is the monthly and annual earnings ceiling for CPF contributions for platform workers?