Are CPF contributions payable on payments under the Work Injury Compensation Act (WICA) if the claim is eventually rejected, unsuccessful or withdrawn?
When a WICA claim is rejected, unsuccessful, or withdrawn, employees may need to use their existing medical or hospitalisation leave entitlements for the absence period.
Any payments which the employee may receive under the Employment Act or employment contract (such as medical leave, hospitalisation leave, or continued wages during the period of incapacity) would be subject to CPF contributions. These are considered as regular employment remuneration, not WICA compensation.
This information is sourced from MOM
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