CPF Contribution Calculator
Updated November 2026 · Free · No sign-up
Calculate your CPF contributions — the 2026 age-banded rates (37% under 55), the S$8,000 ordinary wage ceiling, the OA/SA/MA split, and what bonuses contribute under the annual ceiling.
Quick answer: Under 55 in 2026: 37% of ordinary wages — employee 20%, employer 17% — capped at the S$8,000/month OW ceiling. A S$6,000 earner contributes S$1,200 with S$1,020 from the employer: S$2,220/month into CPF. Rates taper with age; bonuses use the S$102,000 annual ceiling.
The 2026 CPF Structure
| Age band | Employer | Employee | Total |
|---|---|---|---|
| 55 & below | 17% | 20% | 37% |
| >55-60 | 16% | 18% | 34% |
| >60-65 | 12.5% | 12.5% | 25% |
| >65-70 | 9% | 7.5% | 16.5% |
| >70 | 7.5% | 5% | 12.5% |
Two ceilings: the Ordinary Wage ceiling — S$8,000/month from January 2026 (the final step of the multi-year climb from $6,000) — and the S$102,000 annual salary ceiling governing Additional Wages (bonuses): AW ceiling = 102,000 − annual OW subject to CPF.
Worked Examples
Example 1 — S$6,000, age 35. You: S$1,200 (20%); employer: S$1,020 → S$2,220/month, S$26,640/year building across OA (housing), SA (retirement), MA (healthcare).
Example 2 — above the OW ceiling. S$12,000 earner: CPF computes on S$8,000 only → employee S$1,600, not S$2,400 — take-home jumps relative to salary above the ceiling.
Example 3 — the bonus ceiling. Same high earner (OW-capped at S$96,000/year): AW ceiling = 102,000 − 96,000 = S$6,000 — only the first S$6,000 of bonus attracts CPF; the rest arrives CPF-free.
Where the Money Goes (Under-55 Allocation)
- Ordinary Account (~62% of flows): housing, approved investments, education — earning 2.5%+.
- Special Account (~22%): retirement, locked and compounding at 4%+.
- MediSave (~16%): healthcare, premiums for MediShield Life.
- Allocation shifts toward MediSave/RA with age; the splits are automatic.
Who Pays What (Status Matters)
Full rates apply to citizens and 3rd-year+ PRs; new PRs phase in over two years (graduated rates unless the employer opts for full). Foreigners on EP/S Pass contribute nothing — a S$6,000 expat's take-home beats a local's by the S$1,200 employee share, the structural quirk behind "CPF vs cash" offer comparisons. Platform workers are phasing into CPF under the 2024+ reforms.
Contractors, Bonuses, and Planning
- 13th month/AWS is Additional Wage — CPF applies within the AW ceiling; December payrolls do the true-up.
- Voluntary top-ups (RSTU to SA, MediSave) carry tax relief — the SA's 4% floor makes them Singapore's favorite riskless yield.
- Job changes: each employer applies ceilings independently; multi-employer earners can exceed the OW ceiling in aggregate (refund mechanisms exist at tax time).
- Verify current-year rates on the CPF Board site — 2027 brings further senior-band increases.
Frequently Asked Questions
What are the CPF rates for 2026?
Under 55: 37% total (employee 20%, employer 17%), tapering to 12.5% above 70 — on ordinary wages up to the S$8,000 monthly ceiling.
What is the CPF ordinary wage ceiling?
S$8,000/month from January 2026 — wages above it attract no CPF. The annual ceiling (S$102,000) separately caps bonus contributions.
How is CPF on bonuses calculated?
Bonuses are Additional Wages with ceiling = S$102,000 minus your CPF-subject ordinary wages for the year — high earners' bonuses are largely CPF-free.
Do foreigners pay CPF?
No — EP/S Pass holders are excluded entirely; new PRs phase in over two years; citizens and settled PRs pay full rates.
Where do CPF contributions go?
Split across the Ordinary Account (housing, ~2.5% interest), Special Account (retirement, ~4%), and MediSave (healthcare) — allocation shifts with age.
Does my employer pay CPF on top of salary?
Yes — the 17% employer share is on top of gross salary, not deducted from it; only your 20% comes out of pay.
✓ Formula verified • Last updated: November 3, 2026