Payment of CPF contributions
Employers should continue to pay their employee’s CPF contributions based on the total wages typically payable to NSmen in each calendar month, as though, as though they are not away for ORNS training. Besides basic salary and fixed allowance components of NSman’s wages, the variable allowances (e.g. overtime pay) typically paid to the NSman on a monthly basis would also attract CPF contributions.
There is no change to the types of incomes and allowances that attract CPF contributions. The CPF contribution payable by both employer and employee also remains the same and based on prevailing CPF Board guidelines.