那我理解错了我只是想问自己作为员工给自己top up ma据说可以免税的情况，可以吗？可以的话，有上线吗？
你去 7 楼看看列的项目吧。
上班人士的话，两条途径的 top up 可以扣税（两点互不冲突，可以同时扣税）：
1. CPF Retirement Sum Topping-Up Scheme (Cash top up)，每年上限 7K；
2. Voluntary contributions to Medisave Account (Cash top up);
这个上限你可以去 IRAS 网站看看：
https://www.iras.gov.sg/IRASHome/Individuals/Locals/Working-Out-Your-Taxes/Deductions-for-Individuals/Compulsory-and-Voluntary-Medisave-Contributions/
Amount of Tax Relief Voluntary Contributions to Medisave Account （VC-MA）
The amount of tax relief given to the lowest of the following:
Voluntary cash contribution directed specifically to Medisave Account or
Annual CPF contribution cap for the year, less Mandatory Contribution (MC)* or
Prevailing Basic Healthcare Sum(BHS)^, less the balance in Medisave Account before the voluntary cash contribution.
1. CPF Retirement Sum Topping-Up Scheme (Cash top up)，每年上限 7K；
2. Voluntary contributions to Medisave Account (Cash top up);
这个上限你可以去 IRAS 网站看看：
https://www.iras.gov.sg/IRASHome/Individuals/Locals/Working-Out-Your-Taxes/Deductions-for-Individuals/Compulsory-and-Voluntary-Medisave-Contributions/
Amount of Tax Relief Voluntary Contributions to Medisave Account （VC-MA）
The amount of tax relief given to the lowest of the following:
Voluntary cash contribution directed specifically to Medisave Account or
Annual CPF contribution cap for the year, less Mandatory Contribution (MC)* or
Prevailing Basic Healthcare Sum(BHS)^, less the balance in Medisave Account before the voluntary cash contribution.
Huasing Association 1999 - 2013