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As an employer, do I need to pay my employee's salary during Government-Paid Paternity Leave (GPPL)?

Yes.

You should continue paying your employee as though he were still at work.

Once the employee has finished paternity leave, submit a claim for Government reimbursement through www.profamilyleave.gov.sg.

You are not required to pay him above the reimbursement cap of $2,500 a week, though you may do so voluntarily.