CPF Contribution Calculator

How much CPF comes out of your pay

Every month your employer pays a CPF contribution made up of two parts: a share deducted from your wages and a share the employer pays on top. From 1 January 2026 a Singapore Citizen aged 55 and below has 20% of wages deducted while the employer adds 17%, so 37% of the month's wages goes into CPF in total.

Only the first SGD 8,000 of Ordinary Wages in a month attracts CPF. That is the Ordinary Wage ceiling, and it is why the total contribution for someone aged 55 and below stops at SGD 2,960 a month and the employee's own share stops at SGD 1,600, no matter how much more they earn.

How the contribution is worked out

1. Take the month's Ordinary Wages — your salary for that month — and cap them at the Ordinary Wage ceiling.
2. Take any Additional Wages, such as a bonus or annual wage supplement, and cap them at the Additional Wage ceiling: SGD 102,000 less the total Ordinary Wage already subject to CPF for the year.
3. Apply the rates for your age band to the two capped figures added together.
4. Round the total contribution to the nearest dollar, then round the employee's share down to the dollar. The employer's share is whatever is left.
5. Split the total across your accounts. MediSave is credited first, then the Special Account or, from 55, the Retirement Account. The Ordinary Account takes the remainder.

The bit people get wrong: rates fall with age, but not evenly

There are five age bands, and the drop between them is steep at the top. At 55 and below the total is 37%. Above 55 to 60 it is 34%, split 18% employee and 16% employer. Above 60 to 65 it is 25%, split evenly at 12.5% each. Above 65 to 70 it falls to 16.5%, with the employee paying 7.5% and the employer 9%. Above 70 it is 12.5%, split 5% and 7.5%.

The other thing that surprises people is the low-wage rules. Total wages of SGD 50 or less in a month attract no CPF at all. Between that and SGD 500 only the employer contributes. Between SGD 500 and SGD 750 the employee's share phases in gradually rather than jumping straight to the full rate. Above SGD 750 the ordinary rates apply.

Why your payslip may not match

Permanent Residents in their first and second year are normally on graduated rates, which are much lower than the full ones, so a new PR's contribution looks nothing like a citizen's on the same salary. Public-sector pensionable staff use a different table again, and platform workers and the self-employed are on their own arrangements entirely.

The Additional Wage ceiling is also a year-end calculation. Your employer works it out across the whole year, so a bonus paid in March may be treated differently once December's wages are known. And the account split changes with age: someone above 70 sends 84% of the contribution to MediSave, while someone 35 and below sends a ratio of 0.6217 to the Ordinary Account.

Common questions

Does my bonus attract CPF? Yes, up to the Additional Wage ceiling. That ceiling is SGD 102,000 less the Ordinary Wages already subject to CPF for the year, so if you have earned at or above the ceiling every month there may be nothing left and the bonus attracts no contribution.

What happens if I earn more than the Ordinary Wage ceiling? Nothing above SGD 8,000 a month counts for Ordinary Wages. The contribution simply stops rising. That is the whole purpose of the ceiling.

Why is my employer's share bigger than mine at some ages? Above 65 the split is deliberately uneven — the employee pays 7.5% and the employer 9% — to keep take-home pay up for older workers while still building their savings.

Where does the money actually go? MediSave is worked out first, then the Special or Retirement Account, and the Ordinary Account takes what is left. The ratios shift with every age band, sending progressively more to healthcare and retirement as you get older.

Contribution rates, wage ceilings and allocation ratios are published by the CPF Board, which reissues the tables each January. Check your own figures against the CPF Board's rate tables before relying on them.