HRSINGAPORE Community Discussions

CPF Contribution on Backdated Unpaid Leave - Update 1 (Reply)


Dear HR Professionals,

When an employee took unpaid leave at the end of the month after salary has been processed, we will deduct this unpaid leave in the following month.

Can anyone share on what is your practice in your Company? And how to compute the CPF contribution for this unpaid leave?

Thank you.




Our current practice: We will try to deduct all unpaid leave within the month, any leaves applied after the cut-off period will be deducted in the following month payroll. However, we just being notified that the CPF contribution should be based on the basic salary instead of after deduction amount.The reason being employer should have sufficient time to make adjustment before the CPF contribution.

The following is an illustration: Employee A with basic salary $2,000 took 1 day unpaid leave in Nov’17, however deduction made in Dec’17. The CPF contribution should be based on $2,000 instead of after pay deduction.

Ai Ting


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