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Concepts and Definitions

Monthly Basic Wage refers to the basic pay before deduction of employee CPF contributions and personal income tax. It excludes employer CPF contributions, bonuses, overtime payments, commissions, allowances (e.g. shift, food, housing and transport), other monetary payments and payments-in-kind.

 
Monthly Gross Wage refers to the sum of the basic wage, overtime payments, commissions, allowances, and other regular cash payments. It is before deduction of employee CPF contributions and personal income tax and excludes employer CPF contributions, bonuses, stock options, other lump sum payments and payments-in-kind.