Question

Dear HR Professionals,

We recently found out from the CPF website that per diem allowance attracts CPF, Does anyone know when did this change took effect? When we checked back in the year 2014 or 2015, CPF is not payable for this allowance.

Thanks

YL

Reply 1

I had a recent discussion with CPF and was told by the officer that per diem when being an allowance always attracted CPF. Many companies might have to go for a voluntary disclosure if they have not contributed CPF related to per diem.

EJ

Reply 2

Per Diem allowances:-

CPF payable if work in Singapore

CPF not payable if work overseas

Wendy