The CPF calculation rates are dependent on the employee’s age and pay, and whether they are PR or Singapore Citizens. For a table on these rates, kindly go to ePayroll > Statutory.
If a pay element has CPF/SDL ticked, the amount will be taken into consideration during the calculation, vice versa.
For example, Employee A’s basic pay is $2000. If a pay element (e.g. Deduction for 500) has CPF/SDL ticked; ‘$1500’ would be the amount considered in the calculation (after the deduction).