Under the Enlistment Act, when the employee is away from work performing National Service training, his employer is required to continue paying CPF contributions based on his usual civilian remuneration.
The employer has to pay the CPF contributions on the wages given by the employer and the payments given by MINDEF/SPF/SCDF as though the employee has not been away from work.
The CPF contributions payable by the employer and the amount which the employer can recover from the employee's wages are based on the CPF Board's guidelines.