Hi HR Practitioners,

1. May I clarify that how to pay CPF if a person's last working day falls in the middle of the month. Need to pay CPF for the full month or till his last working day?

2. For example, if a person's basic is $6000.00 and his last working day is 20/11/2016. He has some deduction amount (loan) around $2000.00. How do we pay the CPF?

Waiting for your reply.

1.  Based on the example, CPF will be contributed for the salary period from 1 Nov 2016 to 20 Nov 2016 (last working day). Net Pay = (Pro-rated Salary - Employee CPF – Loan – Ethnic Fund, if applicable)