Work out the monthly and yearly CPF contributions for a Singapore Citizen or PR, by age group, with the Ordinary and Additional Wage ceilings applied.
Tax year CPF rates 2026 and 2027Rules checked: November 2026How we calculate
Total CPF per month$1,850
Your share (deducted)
$1,000
Employer share
$850
Total CPF for the year
$22,200incl. bonus
Contributions 2026
Ordinary wages subject to CPFceiling $8,000 a month
$5,000.00
Additional wage ceiling for the year$102,000 − ordinary wages subject to CPF
$42,000.00
Bonus subject to CPF
$0.00
Employee CPF for the year
$12,000.00
Employer CPF for the year
$10,200.00
Rates for wages above $750 (2026)
Age
Employer
Employee
Total
55 and below
17.0%
20.0%
37.0%
Above 55 to 60
16.0%
18.0%
34.0%
Above 60 to 65
12.5%
12.5%
25.0%
Above 65 to 70
9.0%
7.5%
16.5%
Above 70
7.5%
5.0%
12.5%
Employee share is rounded down to the dollar; the total is rounded to the nearest dollar. First- and second-year PRs contribute at graduated rates unless they opt for full rates.
This is an estimate based on published rates, not tax or financial advice. Your payslip or assessment may differ. We are an independent site, not affiliated with any government agency.
Rates for wages above $750 a month
Age
2026 employer
2026 employee
2027 employer
2027 employee
55 and below
17%
20%
17%
20%
Above 55 to 60
16%
18%
16.5%
19%
Above 60 to 65
12.5%
12.5%
13%
13%
Above 65 to 70
9%
7.5%
9%
7.5%
Above 70
7.5%
5%
7.5%
5%
For wages between $500 and $750 the employee share is phased in (for those 55 and below, 0.6 × (wages − $500)); up to $500 only the employer contributes.
Worked example: $5,000 a month, age 30
$5,000 ordinary wages, aged 55 or below, 2026
37% of $5,000 is $1,850 a month: $1,000 from your pay and $850 from your employer.
Total CPF per month$1,850
Your share (deducted)
$1,000
Employer share
$850
Total CPF for the year
$22,200incl. bonus
Contributions 2026
Ordinary wages subject to CPFceiling $8,000 a month
$5,000.00
Additional wage ceiling for the year$102,000 − ordinary wages subject to CPF
$42,000.00
Bonus subject to CPF
$0.00
Employee CPF for the year
$12,000.00
Employer CPF for the year
$10,200.00
Someone earning $10,000 a month pays CPF on only $8,000: $1,600 from their pay and $1,360 from the employer.
Tips
Bonus timing: if your monthly salary is at the ceiling, the Additional Wage ceiling is $6,000 for the year, so most of a large bonus attracts no CPF.
First and second-year PRs contribute at graduated rates; employers and employees can jointly opt for full rates.
Check your CPF statement monthly — late or missing employer contributions can be reported to CPF Board.
Questions people ask
What are the CPF contribution rates for 2026?
For monthly wages above $750 — 37% (20% employee, 17% employer) at 55 and below; 34% above 55 to 60; 25% above 60 to 65; 16.5% above 65 to 70; 12.5% above 70.
What is the CPF Ordinary Wage ceiling?
$8,000 a month from 1 January 2026. Ordinary Wages above that attract no CPF.
How is CPF on a bonus calculated?
Bonuses are Additional Wages. CPF applies to them up to the Additional Wage ceiling, which is $102,000 minus the total Ordinary Wages subject to CPF in the calendar year.
When do new rates apply after a birthday?
From the first day of the month after the employee's 55th, 60th, 65th or 70th birthday.
How is CPF rounded?
The total contribution is rounded to the nearest dollar; the employee's share is rounded down to the dollar, and the employer pays the rest.
This is an estimate based on published rates, not tax or financial advice. Your payslip or assessment may differ. We are an independent site, not affiliated with any government agency. Read the full disclaimer.
