Controlling Eligibility for CPF and Other Contributions

The decision as to whether or not employees should be enrolled in specific benefit plans for CPF is based on the employee's citizenship status, ethnic group and religion. Generation control elements in Global Payroll automatically determine the deductions applicable to each employee. In all cases, there are also rare instances where employees can apply to the various bodies to either contribute at a different rate or stop altogether. These cases are handled by manual payee deduction overrides.

The table below indicates when the various CPF deductions are calculated using generation control elements.

Deduction	Generation Control	Criteria
CPF (Normal Contributions)	CPF GC NORMAL	All employees except those with a citizenship status of foreign worker.
CPF (Year-end Adjustment)	CPF GC ADD ADJUST	All employees with additional wages during the year, except those with a citizenship status of foreign worker. Only to be calculated in December, or when an employee terminates.
CPF (Voluntary Contributions)	(No generation control) Eligibility by individual assignments.	Manually controlled by payee deduction assignment only.
MBMF	CPF GC MBMF	All employees with a religion of Muslim, regardless of citizenship status
SINDA	CPF GC SINDA	All employees with an ethnic category of Indian, except those with a citizenship status of foreign worker.
CDAC	CPF GC CDAC	All employees where the ethnic category is Chinese, except those with a citizenship status of foreign worker.
ECF	CPF GC ECF	All employees where the ethnic category is Eurasian, except those with a citizenship status of foreign worker.
SDL	Uses formula CPF FM SDL CALC. The limit (2000), rate (1%) and minimum amount (2) are stored in the PeopleSoft maintained variables.	Calculated for all employees. (Those earning more than 2000 SGD will have zero calculated.)
FWL	CPF GC FWL	All employees with a citizenship status of foreign worker, or change from foreign worker to permanent resident during the month.
SHARE	(No generation control) Eligibility by individual assignments.	Manually controlled by payee deduction assignment only.