Check that approved no-pay leave is reflected in the relevant month's CPF wage input. CPF Board explains that contributions are based on wages earned for the calendar month after taking account of that month's no-pay leave. A full contractual monthly salary is not always the appropriate input.

Accounting records, calculator and glasses on a desk
Illustrative photograph by Cht Gsml.

Establish the payroll facts

Obtain the approved leave record, affected dates, payroll period and reviewed wage calculation. Distinguish no-pay leave from paid leave or an unrelated deduction. Keep employee information in restricted payroll records.

Ask the payroll owner to confirm the correct wage amount and classification for the actual circumstances. Do not derive wages backwards from an expected CPF amount. Use the applicable official calculator or EZPay result to check the contribution calculation.

Compare source records and submission inputs

For example, payroll reflects several days of approved no-pay leave but the CPF import retains the original full-month wage field. Compare the leave adjustment, gross wages and import record before changing the contribution figure manually.

Investigate whether the discrepancy concerns wages, employee details, contribution settings or the import mapping. Keep the cause identifiable so an apparent fix does not create another error in the following month.

Correct the affected records

Preserve the original calculation and reviewed replacement. If contributions have already been submitted or paid, ask the authorised reviewer to establish the appropriate correction route and retain the official outcome. Editing the payroll report alone does not change CPF Board's records.

Reconcile any employee deduction and accounting effect separately. Record who checked the revised calculation and which submission uses it. Test the next affected payroll cycle against the approved leave and wage evidence.

Related practical guidance

For the surrounding records and responsibilities, see bookkeeping basics, company records to keep, bookkeeping and accounting.

Official guidance: CPF Board official guidance.

Help with your company records

For accounting, bookkeeping and related compliance support, contact Raffles Corporate Services at [email protected] or WhatsApp +65 8501 7133. Tell us which records or process need attention so we can discuss the relevant next steps.