Payroll Singapore: My employee has excess CPF when he resigns

When September 2023 the new ceiling came in place, and at that time, the employee still not yet resigned.

The system has adjusted the ceiling to 28,800
This means in May, he should only contribute to CPF based on the ceiling of 28,800
28,800 X 20% EE 28,800 X 17% ER
So in September, rightfully, there should be an excess of 240 EE and 204 ER
If you look into your September Pay Records of this employee, at the bottom right, there is an indication of Excess
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The system assumes that you have done the refund, so there is an Excess recorded for September.
Then, in November, the employee resigns, the system does a rebalancing, and the ceiling goes higher 40956.55
So in November, the system contributes CPF for the wage 832.36 = EE 167 and ER 141, add the short contribution in May EE 540 ER 549, so therefore rightfully, there should be an Excess which is recorded for September (assuming you have done the refund)