You need to either:
1) Update the employee's AW/OW Opening balance under ePayroll > Payroll Setup > AW/OW Opening Balance Setup. This is so that the system would have adequate information to properly estimate the CPF amount for that year and do the necessary cap adjustments.
2) Change the AW Ceiling Computation Options under Epayroll > Payroll Setup > Configuration to 'Use max total OW projected for the year ($102000 - $72000 = $30000)'
Kindly note that for no. 2 this setting would apply to all employees.