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Useful articles on HR and Payroll in Singapore
10th January 2019

CPF Ordinary Wages vs. Additional Wages

 

The difference between Ordinary CPF and Additional CPF is one of common queries we have from clients. Comparision between Ordinary and Additional CPF as following. 

Ordinary Wage refers to wages due or granted wholly and exclusively for an employee's employment in that month and payable before the due date for payment of CPF contributions for that month. Examples are food allowance and overtime pay.

 

Additional Wage refers to wages which are not granted wholly and exclusively for the month. Examples are the annual bonus, leave pay, incentive and other payments made at intervals of more than a month.

Ordinary Wage has a monthly ceiling for CPF contribution of $6,000.

Additional Wage has a yearly ceiling of ($102,000 - Total Ordinary Wage subject to CPF).