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mihu888 LV4
发表于 30-3-2010 09:57:57
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即使LZ是按小时（PART-TIME）做工，你老板还是需要跟你交CPF的。
以下信息来自CPF Board 网站：
CPF contributions are also payable for the following employees:
b） Part-time/Casual Employees
- CPF contributions are payable by the employer for part-time/casual employees. CPF contributions are also payable for all school-leavers or students working on a part-time or temporary basis, except for the following groups:
- Tertiary students on full-time industrial attachment.
- Tertiary students employed under a training programme approved by their institutions.
- Overseas students on training attachment in Singapore for less than 6 months, as part of their overseas tertiary education requirements.
- “N” and “O” level students working during their gazetted school holidays. CPF contributions are, however, payable from January of the following year, after their final examinations.
- “A” level students working during their gazetted school holidays. CPF contributions are, however, payable for students who work after completing their final “A” level examinations in November/December.
f）Singapore Permanent Residents (SPRs)
- CPF contributions are mandatory for foreigners from the day they attain PR status in Singapore. |
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