[Guide] What Is CPF Top Up Contribution?

11 March, 2019
By G-Team in Payroll
Gpayroll - CPF top up
This is a commonly asked question when it comes to year-end or when there is a leaver in a company: "Why there is a CPF top up contribution in this month payroll?". Most of the clients may encounter a CPF top up for their employee if the employee did not contribute the correct CPF in one of the previous months. This could happened if the user was performing manual CPF calculation prior to using our payroll software and the data provided during the data migration stage is incorrect.

Our payroll software will recompute the whole year CPF contributions or period that the employee has worked for the year. In the scenario where there is a shortfall in CPF contribution, our software will automatically top up the difference to ensure compliance. User can also download a report to further check in which month did the shortfall occur.

Go to "Payroll Report" --> "Statutory Reports" --> "CPF Shortfall Checking"
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Under the "AW Capping Check 1" worksheet, look at the employee's records. The section highlighted in Red is referring to what has been contributed. ER_Contributed = Employer CPF Contributions. EE_Contributed = Employee CPF Contributions.

The section highlighted in Green is referring to what the software has recomputed based on the CPF calculator. The section highlighted in Yellow shows the variance from Jan to May 2018 for both employee and employer CPF contributions.

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If the company has already top up the contribution outside of the payroll software where the top up is not required, user can overwrite the top up amount to zero using the employee's C&B like the below. Put in start date and end date for just one month.
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That's it for now. If you need any assistance, you can reach us through live chat here or email to This email address is being protected from spambots. You need JavaScript enabled to view it.. Not yet a Gpayroll client? Contact us and speak to our consultant to learn more on our payroll software with all the time-saving tools you need to grow your business.