Your income that is subject to CPF will be computed based on earnings less a Fixed Expense Deduction Amount or FEDA. 

For cars, FEDA is set at 60%, taking reference from the Fixed Expense Deduction Ratio  developed by IRAS for the computation of net earnings for tax purposes. This is based on actual expense ratios, including industry feedback and surveys on the expenses of workers. The FEDA amount is deemed to be the sum of all allowable business expenses incurred (including but not limited to car rental, repairs, maintenance, fuel, EV charging, parking fees, platform service fees, ERP) in earning the driving income.

FEDA is applied to all platform workers to simplify the computation of CPF contribution for both platform operators and platform workers, regardless of income levels and delivery modes. As such, CPF contributions cannot be adjusted based on declared expenses.