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:

  1. is paid on a regular basis

  2. attracts Central Provident Fund contributions (where applicable), and

  3. is not any of the following:

     1. overtime payment,

     2. bonus payments or annual wage supplements

     3. reimbursement for expenses incurred,

     4. productivity incentive payments, or

     5. 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