Please do as follows to resolve the invalid wage issues when submitting to CPF via Direct Submit:
Go to the Payroll module, Report and click CPF Submission Report.
Select CPF One-Stop Payroll (OSP) Service and click Generate.
Save the text file and open it using Notepad.
Search the line mentioned in the error and identify the employee.
Go to the Payroll Module and click on Pay Records.
Double-click the employee record.
Review the CPF contribution amount and update it as needed. Remove the negative CPF if there is.
Recalculate and click Yes to overwrite the CPF.
Resubmit the CPF again.