CPF Contribution Calculator

What is CPF?

The Central Provident Fund (CPF) is Singapore's mandatory social security savings scheme. Both employees and employers contribute a percentage of the employee's monthly wage. CPF savings are allocated to three accounts:

• Ordinary Account (OA): Housing, insurance, investment, education
• Special Account (SA): Retirement and investment
• MediSave Account (MA): Healthcare and hospitalization

CPF Contribution Rates (2026)

For Singapore Citizens and 3rd-year+ PRs, effective 1 January 2026:

• 55 & below: Employee 20% + Employer 17% = 37%
• Above 55-60: Employee 18% + Employer 16% = 34%
• Above 60-65: Employee 12.5% + Employer 12.5% = 25%
• Above 65-70: Employee 7.5% + Employer 9% = 16.5%
• Above 70: Employee 5% + Employer 7.5% = 12.5%

The OW ceiling rose in phases from SGD 6,000 in 2022 to SGD 8,000 on 1 January 2026, and rates for employees above 55 also increased as part of the same multi-year Budget schedule to bring senior worker contribution rates progressively closer to the under-55 rate. The separate Annual (CPF) Salary Ceiling — which caps total CPF-eligible Ordinary plus Additional Wages for the year — stays at SGD 102,000.

Worked Example

A 30-year-old Singapore Citizen earning a monthly wage of SGD 5,000 falls in the "55 & below" band (employee 20% + employer 17%):

• Employee CPF: 20% × 5,000 = SGD 1,000
• Employer CPF: 17% × 5,000 = SGD 850
• Take-home pay: 5,000 − 1,000 = SGD 4,000
• Total employment cost to the employer: 5,000 + 850 = SGD 5,850

Enter your own wage, age group, and citizenship status in the calculator above for an instant breakdown — this example just shows how the percentages in the table are applied.

CPF on Bonuses (Additional Wages)

This calculator computes CPF on Ordinary Wages (regular monthly salary). Bonuses, commissions, and other one-off payments are treated as Additional Wages (AW) and are also subject to CPF — but capped by a separate AW Ceiling, calculated as the SGD 102,000 Annual Salary Ceiling minus the Ordinary Wages that already attracted CPF for the year. Because the AW Ceiling depends on each employee's year-to-date OW, use CPF Board's Additional Wage ceiling calculator for an exact bonus CPF figure, or let SnapHRM's payroll software apply it automatically when you run payroll for a bonus month.