CPF contributions are payable on any cash benefits given in respect of your employee’s employment as they constitute wages. As long as wages are payable to your employee who is a Singapore Citizen/Singapore Permanent Resident, even if they are payable only after your employee has left employment, CPF contributions are required. Examples are bonuses, end of contract incentives, completion of contract bonuses.

Find out more if CPF contributions are payable on Additional Wages payable to ex-employees after they have left their employer’s employment.