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BCG LV5
发表于 4-9-2018 17:32:52
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你们财务要么是错的，要么你没听明白。我就是从cpf网站了解到的。看你懒得查，或者找不到对的地方查，不嫌麻烦给你贴一下科普一下：
https://www.cpf.gov.sg/Members/S ... ution-for-employees
在“what are the CPF contribution ceilings”下面
Ordinary Wage Ceiling
Ordinary Wages (OW) are wages due/granted wholly and exclusively for your employment in a month and are payable before the due date for payment of CPF contributions for that month. An example of OW is your monthly salary.
The OW Ceiling limits the amount of OW that would attract CPF contributions. The OW Ceiling is capped at $6,000 currently. For example, if you earn an OW of $6,500 in a calendar month, only $6,000 would attract CPF contributions; the remaining $500 would not.
Additional Wage Ceiling
Additional Wages (AW) are wages which are not granted wholly and exclusively for your employment in the month. These payments are usually made at intervals of more than a month. Examples of AW are your annual bonus and leave pay.
The AW Ceiling is the maximum amount of AW that attracts CPF for the year, and can be computed using the following:
$102,000 - Total OW subject to CPF for the year
For example, if you joined the company in January 2016 with a monthly wage of $6,000 and was granted a year-end bonus of $35,000 in December 2016, the AW ceiling that is applicable would be $102,000 – ($6,000 x 12) = $30,000. Since the year-end bonus amount is more than the ceiling, only $30,000 would attract CPF contributions; the remaining $5,000 would not.
另外，CPF Annual Limit 是 $37,740，37740=6000*17*37%，37%是雇主和雇员总共交的cpf的比例。 |
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