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Apportion method is new method of calculating the CPF only for cases where there is some unpaid Additional wage (AW) and Total wage (TW) < 1500. If the total wage < 1500, then for both employee and employer CPF contribution rates will be applied on TW but not separately on OW and AW.

CPF to be paid = Actual base (employee is eligible /399 + /309) * Total 
CPF contribution on TW / Total wage (including /310 amount)

For Example: An employee joined on 2011 with age < 35yrs has OW as  60,000 SGD in 2011. AW ceiling for 2012 would be 25,000 SGD. The EE is terminated in September'12.                                             
Below are the details of OW and AW payout for EE in year 2012.

Months

Ordinary Wage

Additional Wage

Addtional Wage Unpaid

Additional Wage Paid

Ordinary Wage Paid

Jan'2012

5000

0

0

0

5000

Feb'2012

5000

0

0

0

5000

Mar'2012

5000

25000

0

25000

5000

Apr'2012

5000

0

0

0

5000

May'2012

5000

0

0

0

5000

Jun'2012

5000

0

0

0

5000

Jul '2012

5000

1500

1500

0

5000

Aug'2012

5000

0

0

0

5000

Sep'2012

459

587

587

0

459

Oct'2012

0

0

0

0

0

Nov'2012

0

0

0

0

0

Dec'2012

0

0

0

0

0

CPF calculation in September'2012 month using apportion method.

EE CPF contribution on TW (459 + 587) = ( 1046 - 750 ) * 24% + 120 = 71.04 + 120  = 191.04                                         
ER CPF contribution on TW = 1046 * 16%  = 167.36                                                  
                                                                         
Prorating the calculated CPF to 459 ( 1046 - 587, because 587 is unpaid to CPF)                                                                
EE CPF = 459 * 191.04 /  1046    = 83.83  = 83 (after rounding)                                           
ER CPF = 459 * 167.36 / 1046    = 73.44   = 73 (after rounding)