HRSINGAPORE Community Discussions

Payroll Calculation -  Update 1 (Reply)


Hi HR Professionals,

Our company was using spreadsheet to work out the salary previously. My predecessor when worked out, rounded the salary to the nearest dollar. Example gross $1800 - employee CPF $360 - CDAC $0.50 = net $1,439.50, instead the employee was paid $1,440. How would you account for the extra $0.50?

Thank you.




You may treat the CDAC contribution is borne by company, no deduction from employee’s gross pay.



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