Deducting National Provident Fund Contributions

There are two NPF deductions and the payee's and employer's deductions are calculated exactly the same way. The calculation rule is base x percent where the base is the SUPERABLE SALARY accumulator, and the percentage is the legislated value.

A flat amount post-process formula, TAX FM SS FLAT RATE, on the employer's deduction calculates the Specified Superannuation Contribution Withholding Tax (SSCWT).