Calculating CDAC Contributions

Contributions to CDAC are made by all working Chinese Singaporeans and Permanent Residents. The deduction CDAC uses formula CPF FM CDAC CALC and generation control CPF GC CDAC.

The generation control CPF GC CDAC uses formula CPF FM CDAC GC to determine if the employee is either a foreign worker, or was a foreign worker and became a permanent resident during the current month. It is set to Include the employee if the formula is true.

The employees ethnic category and citizenship status are returned from the personal data array CPF AR PERS DATA. The generation control CPF GC CDAC (using formula CPF FM CDAC GC) uses them to determine whether CDAC is applicable or not. If the employee's ethnic category is Chinese, and their citizenship status is citizen or permanent resident, the deduction is made.