Calculating Make-Up Pay

You use MAKE-UP PAY for male employees who are National Servicemen/Volunteers. These employees would be called up for their in-camp training (ICT) once or twice a year. During the ICT period, MINDEF is responsible for paying the salary to the employee. However, the employer is responsible for the CPF for the make-up pay. As the normal salary will already be paid via the SALARY codes, this earning is only used for reporting purposes. It does not add into gross.

This earning element uses a Unit × Rate calculation rule. You enter the number of units to be paid via positive input (or generated at the payee level). The rate is derived from the payee's standard daily rate, DAILY RT, or the value entered on the User Defined Fields – Decimal 1, if the daily rate needs to be overridden. This earning is used to calculate the amount for the absence take ICT. The take passes days as the units, and the rate to be used. There is no proration.

MAKE-UP PAY contributes to the following accumulators:

• CPF ORD WAGES SEG.

• MAKE-UP PAY_CMTDA.

• MAKE-UP PAY_CYTDA.