More employers have been providing employees with benefits that are beyond their statutory obligations. Please be informed that CPF treatment of employee benefits will be changes as per below detailed and will take effect from 1 January 2020.


Cash Reimbursements Are CPF contributions payable?
Employee Employee’s spouse Employee’s child
Medical treatment (local and overseas) No No No
Dental treatment (local and overseas) No No* No*
Holiday benefits Yes* Yes Yes
Other benefits Yes Yes Yes


*Changes to take effect from 1 January 2020.

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