CPF Contribution Calculator (Singapore 2026)
Monthly employee and employer CPF contributions at the rates from 1 January 2026, with the $8,000 Ordinary Wage ceiling, bonus CPF under the Additional Wage ceiling, PR graduated rates, self-help group donations, take-home pay, employer cost and the OA / SA / MediSave split.
How it works
Wages above $750: Employee = min(OW, $8,000) × employee rate (cents dropped) · Total = min(OW, $8,000) × total rate (rounded to the dollar) · Employer = total − employee · Age 55 and below: 20% + 17% = 37% · AW ceiling = $102,000 − Ordinary Wages subject to CPF for the year · Wages $500–$750: total = employer rate × wage + 3 × employee rate × (wage − $500)
Every Singapore citizen and permanent resident employee contributes to the Central Provident Fund, and the employer adds its own share on top of salary. From 1 January 2026 the rates for workers 55 and below are 20% from the employee and 17% from the employer. They fall in steps for older workers: 18% + 16% above 55 to 60, 12.5% + 12.5% above 60 to 65, 7.5% + 9% above 65 to 70 and 5% + 7.5% above 70 (the 55–65 rates rose by 1.5 points in 2026). Ordinary Wages count up to a monthly ceiling of $8,000, up from $7,400 in 2025. Additional Wages such as bonuses count up to an annual ceiling of $102,000 less the Ordinary Wages already subject to CPF. Wages up to $750 use phase-in rates, and first- and second-year PRs pay lower graduated rates unless they opt for full rates. CPF Board rounds the total to the nearest dollar and drops the cents from the employee share. The total is then split into the Ordinary, Special (Retirement from 55) and MediSave accounts by age. The calculator also deducts an optional self-help group donation and adds the Skills Development Levy to the employer cost.
Worked example
$5,500 salary, age 30: employee 20% = $1,100, employer 17% = $935, total $2,035 a month, take-home before tax $4,400. The $2,035 splits into $1,265.16 Ordinary, $329.87 Special and $439.97 MediSave. The AW ceiling is $102,000 − 12 × $5,500 = $36,000, so a $5,500 bonus attracts a further $2,035 of CPF, and the year’s total is $26,455. At $9,000 a month only $8,000 counts: $1,600 from you and $1,360 from your employer. At 58, the same $5,500 means 18% ($990) from you and 16% ($880) from your employer.
Sources: CPF contribution rates from 1 January 2026 — CPF Board · CPF allocation rates from 1 January 2026 — CPF Board · How much CPF contributions to pay (rounding rules) — CPF Board · What is the Ordinary Wage ceiling? — CPF Board · Contributions to self-help groups — CPF Board
Frequently asked questions
What changed in 2026?
The Ordinary Wage ceiling rose from $7,400 to $8,000 a month on 1 January 2026, the last step of the increase that began in September 2023. Rates for workers above 55 to 65 went up by 1.5 points: 34% in total above 55 to 60 and 25% above 60 to 65. The $102,000 annual ceiling did not change.
Do PRs pay the same rates?
First- and second-year PRs pay graduated rates: for example, 5% from the employee and 4% from the employer in the first year at age 55 and below, and 15% and 9% in the second year. From the third year the full rates apply. Employer and employee can jointly apply for full employer rates, or full rates for both, earlier. Choose the residency and rate type above.
How is CPF on a bonus worked out?
Bonuses are Additional Wages. Only AW up to the AW ceiling attracts CPF, and the ceiling is $102,000 minus the Ordinary Wages subject to CPF for the year. On a $5,500 salary that is $36,000. On $8,000 or more it is $6,000, so most of a large bonus has no CPF.
How does CPF Board round contributions?
The total contribution is rounded to the nearest dollar (50 cents and above round up), and the cents are always dropped from the employee’s share. The employer pays the difference, so it sometimes pays a dollar more than its percentage.
Are self-help group donations part of CPF?
No. CDAC, ECF, MBMF and SINDA donations are collected through CPF but are separate deductions, from $0.50 to $30 a month depending on the fund and your wage. Employees can opt out of CDAC, ECF and SINDA; MBMF opt-outs are handled by MUIS.
Related calculators
Uses CPF contribution and allocation rates from 1 January 2026 (Ordinary Wage ceiling $8,000 a month, annual salary ceiling $102,000), 2026 self-help group rates and the Skills Development Levy. CPF Board revises rates and ceilings regularly — check cpf.gov.sg. Educational estimate, not tax or financial advice.