What should be considered under "Salary & Commission", "Allowance", and "Employer CPF" for a Government-Paid Leave (GPL) claim submission?
Salary & Commission
Indicate the amount under your employee's contract of service
Exclude productive incentive payments (i.e. variable payments to reward improved performance/increased productivity/increased contribution to the business)
If your employee's salary is prorated (e.g. due to termination), you should still fill in the total amount the employee is entitled to in that month under the contract of service
Include employee's Central Provident Fund contribution
Allowance
Indicate the amount under your employee's contract of service
Only include allowances (under your employee's contract of service) that meet all 3 criteria below:
is paid on a regular basis
attracts Central Provident Fund contributions (where applicable), and
is not any of the following:
overtime payment,
bonus payments or annual wage supplements
reimbursement for expenses incurred,
productivity incentive payments, or
travelling (transport), food or housing allowances.
Employer CPF
Amount of Central Provident Fund (CPF) contribution that the employer is liable to provide and has paid
Only include CPF contribution paid in respect of the 'Salary & Commission' and 'Allowance' indicated
Please refer to CPFB's website for more information on the CPF contribution rates
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