This is only a warning message that you can ignore if the following are correct.
You have 1 or more part-timers or employees with lower salaries who do not require CPF contributions.
You have 1 or more employees with excess CPF (this is okay, later you need to submit IR8S separately)
If correct, please proceed to click Proceed with IRAS Submission. Below are the additional steps to verify your data:
To check who has zero CPF in IR8A
Go to the Income Tax module.
Click View Tax Records and double-click anyone's current IR8A.
Below the Preview button, mouse over the borderline.
Drag to the top as picture below.
Click on Tax No Header to sort
Scroll to the right and look at the EE CPF Pension column.
Check which employee has 0 CPF.
To check who has Excess CPF
Go to the Payroll module and click Report.
Select Analysis Report and select CPF Contribution Report.
Select the year 2024 and choose the option Excess/ Under.
