A bonus approved after payroll is finalised should be reviewed before payment and CPF submission. Do not add it to the bank payment file while leaving the payroll and contribution records unchanged.
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Confirm what the payment relates to and when it is payable, using the employment terms and approval evidence.
Classify the payment properly
CPF Board’s wage guidance distinguishes Ordinary Wages and Additional Wages and requires accurate actual wage information. A payment’s label in an email does not settle its classification.
Review the relevant ceiling and employee category. The 2026 OW ceiling is S$8,000 monthly, while the annual salary ceiling remains S$102,000. Do not treat either figure as a flat limit on every bonus payment.
Example: the bonus appears only in the bank file
A manager approves a separate transfer after payslips were issued. Reconcile the actual entitlement, payroll entry, payslip and contribution requirements before describing the payment as fully processed.
Prepare an adjustment schedule
- Approved amount and entitlement terms.
- Relevant payment and contribution period.
- Correct wage classification.
- Applicable year-to-date figures and ceiling review.
- Employer and employee contribution calculation.
- Required submission or correction outcome.
Check previous bonuses and contributions for the same year. A standalone calculation may miss amounts already processed.
Explain changes to the employee
Provide accurate payroll information about the gross payment, deductions and net amount. Keep the explanation aligned with the final records.
Do not recover an amount through an unexplained future deduction. Seek advice on any adjustment and relevant employment requirements.
Close the payroll trail
Retain the approval, calculation, payment, payslip and contribution outcome together. Mark a correction as pending until it has actually been completed.
Does a separate bank transfer avoid CPF review?
No. Assess the actual payment and obligations.
Can a payroll label determine OW or AW automatically?
Review the payment facts against the official definitions.
Related payroll and company resources
Read our salary record reconciliation, compliance calendar guide and company records guidance.
Get payroll and employment support
Email [email protected] or WhatsApp +65 8501 7133 for payroll and accounting assistance. Our tax advisers can assist with employment tax questions, while legal advisers from associated law firms can review employment contracts and disputes.