CPF Contribution Rates in Singapore: Rates by Age and Wage Ceilings [2026]
26 October 2026From 1 January 2026, total CPF contribution rates for employees above 55 to 60 rose from 32.5% to 34%, and for those above 60 to 65 from 23.5% to 25%. In the same month, the monthly Ordinary Wage ceiling went up to S$8,000, the last step in a series of increases that began in September 2023.
A CPF contribution is the share of your monthly wage that you and your employer pay into your CPF accounts. For employees aged 55 and below earning more than S$750 a month, the 2026 rate is 37% of wages: 17% from the employer and 20% from the employee. The rates step down at 55, 60, 65 and 70, and they apply only to wages up to the ceilings.
For most salaried workers, the payroll system works this out each month and the employee share is deducted before your pay reaches your bank. The numbers are still worth checking, because two rules catch people out: the S$8,000 cap on monthly wages, and a separate annual cap that decides how much of a bonus attracts CPF.
Three things decide how much goes into CPF each month: your age band, how much of your pay counts as Ordinary Wages, and how much room remains under the S$102,000 annual salary ceiling for bonuses and other Additional Wages. Your age also decides how the money is split between the Ordinary, Special or Retirement, and MediSave Accounts.
This guide explains the 2026 rates by age, where each contribution is allocated, the Ordinary and Additional Wage ceilings with worked bonus examples, take-home pay at three salary levels, the changes for workers above 55, and the 2027 rates that are already announced.
CPF contribution rates at a glance
All figures apply to Singapore Citizens and to Permanent Residents from their third year of PR status.
| Item | 2026 figure |
|---|---|
| Total rate, age 55 and below | 37% (17% employer, 20% employee) |
| Total rate, above 55 to 60 | 34% (16% employer, 18% employee) |
| Total rate, above 60 to 65 | 25% (12.5% employer, 12.5% employee) |
| Total rate, above 65 to 70 | 16.5% (9% employer, 7.5% employee) |
| Total rate, above 70 | 12.5% (7.5% employer, 5% employee) |
| Ordinary Wage ceiling | S$8,000 a month |
| Annual salary ceiling | S$102,000 |
| Additional Wage ceiling | S$102,000 minus Ordinary Wages subject to CPF for the year |
| Rates apply to | Monthly wages above S$750 |
Source: CPF Board contribution rates, CPF Board Ordinary Wage ceiling, CPF Board Additional Wage ceiling (as of 19 October 2026)
CPF contribution rates in 2026 by age
The full-rate table applies to Singapore Citizens and Singapore Permanent Residents from the third year of PR status, with monthly wages above S$750. Only the two bands between 55 and 65 changed from 2025.
| Employee's age | Employer | Employee | Total 2026 | Total 2025 |
|---|---|---|---|---|
| 55 and below | 17% | 20% | 37% | 37% |
| Above 55 to 60 | 16% | 18% | 34% | 32.5% |
| Above 60 to 65 | 12.5% | 12.5% | 25% | 23.5% |
| Above 65 to 70 | 9% | 7.5% | 16.5% | 16.5% |
| Above 70 | 7.5% | 5% | 12.5% | 12.5% |
Source: CPF Board contribution rates from 1 January 2026, CPF Board CPF changes in 2026 (as of 19 October 2026)
CPF contribution rates by age in 2026, from 37% at 55 and below to 12.5% above 70
The employee share falls faster than the employer share as you get older. Above 65, the employer pays more than the employee, so older workers take home more from the same gross salary.
When your contribution rate changes
A new rate applies from the first day of the month after the employee's 55th, 60th, 65th or 70th birthday. Someone who turns 60 on 10 March 2026 pays the 34% rate for March and moves to 25% from April.
Wages of S$750 or less a month
The rates in the main table cover monthly wages above S$750, and lower wages use reduced schedules. For employees earning above S$50 but not more than S$500 a month, there is no employee share, though the employer still pays its share. CPF publishes the full low-wage schedules in its contribution rate tables.
Where your CPF contributions go
Every contribution is split between your accounts based on your age. Younger members put most of it in the Ordinary Account (OA), which can pay for housing. As you get older, a larger share goes to retirement and healthcare savings.
| Employee's age | Ordinary Account | SA (below 55) or RA (55 and above) | MediSave Account | Total |
|---|---|---|---|---|
| 35 and below | 23% | 6% | 8% | 37% |
| Above 35 to 45 | 21% | 7% | 9% | 37% |
| Above 45 to 50 | 19% | 8% | 10% | 37% |
| Above 50 to 55 | 15% | 11.5% | 10.5% | 37% |
| Above 55 to 60 | 12% | 11.5% | 10.5% | 34% |
| Above 60 to 65 | 3.5% | 11% | 10.5% | 25% |
| Above 65 to 70 | 1% | 5% | 10.5% | 16.5% |
| Above 70 | 1% | 1% | 10.5% | 12.5% |
Source: CPF Board allocation rates from 1 January 2026, CPF Board CPF allocation rates (as of 19 October 2026). Percentages of wages are the official allocation ratios multiplied by the total rate, rounded to 0.5%.
Share of wages credited to the OA, SA or RA, and MediSave by age in 2026
From 55, the Special Account no longer exists. Contributions that would have gone to the SA go to the Retirement Account, up to your Full Retirement Sum (FRS). If you have already set aside the FRS in your RA, they go to the OA instead. The MediSave share stays at 10.5% of wages from above age 50, so it becomes the largest slice after 60.
What is the CPF Ordinary Wage ceiling in 2026?
Ordinary Wages (OW) are wages paid for a month's work and payable by the 14th of the following month, such as your monthly salary. The OW ceiling caps how much of those wages attracts CPF in a calendar month.
| Period | Monthly OW ceiling | Increase |
|---|---|---|
| 1 January 2016 to 31 August 2023 | S$6,000 | |
| 1 September to 31 December 2023 | S$6,300 | S$300 |
| 1 January to 31 December 2024 | S$6,800 | S$500 |
| 1 January to 31 December 2025 | S$7,400 | S$600 |
| From 1 January 2026 | S$8,000 | S$600 |
Source: CPF Board Ordinary Wage ceiling (as of 19 October 2026)
If your monthly salary is S$9,000, CPF is computed on S$8,000 only. For an employee aged 55 and below, that is S$2,960 in total contributions each month: S$1,600 from the employee and S$1,360 from the employer. The remaining S$1,000 of monthly salary attracts no CPF.
The higher ceiling means anyone earning more than S$7,400 a month contributes more in 2026 than in 2025. At S$8,000 or above, the monthly employee deduction for someone aged 55 and below rose by S$120, from 20% of S$7,400 to 20% of S$8,000, and the employer share rose by S$102.
How the S$102,000 annual salary ceiling works
The S$8,000 ceiling covers monthly pay. A second cap, the annual salary ceiling of S$102,000, limits total wages subject to CPF over a calendar year, including bonuses.
Additional Wages (AW) are wages that do not meet the Ordinary Wage test, such as an annual performance bonus. The Additional Wage ceiling is the most AW that can attract CPF in a year, and it is worked out as:
AW ceiling = S$102,000 minus total Ordinary Wages subject to CPF for the year
The formula comes from CPF's Additional Wage ceiling rules, which apply the ceiling per employee, per employer, per calendar year. CPF's Additional Wage ceiling calculator works out the figure for your own pay.
| Monthly salary pattern | OW subject to CPF for the year | AW ceiling |
|---|---|---|
| S$5,000 every month | S$60,000 | S$42,000 |
| S$6,000 every month | S$72,000 | S$30,000 |
| S$7,000 from January to June, S$9,000 from July | S$90,000 | S$12,000 |
| S$8,000 every month | S$96,000 | S$6,000 |
| S$10,000 every month | S$96,000 | S$6,000 |
Example only, based on CPF Board Additional Wage ceiling and CPF Board Ordinary Wage ceiling (as of 19 October 2026). Assumes one employer for the full 2026 calendar year.
Additional Wage ceiling for three salary patterns: S$6,000, S$30,000 and S$12,000
Anyone at or above S$8,000 a month for all 12 months uses S$96,000 of the annual ceiling on salary, which leaves exactly S$6,000 for bonuses. A mid-year raise changes the headroom: with six months at S$7,000 and six months capped at S$8,000, the OW total is S$90,000 and the AW ceiling is S$12,000.
CPF on bonuses: worked examples
A bonus attracts CPF at your normal age-band rate, up to the AW ceiling. Anything above the ceiling is paid to you without CPF deductions.
| Employee aged 35 | Salary S$8,000 a month | Salary S$6,000 a month | S$7,000 then S$9,000 a month |
|---|---|---|---|
| Bonus paid in December 2026 | S$16,000 | S$16,000 | S$20,000 |
| AW ceiling | S$6,000 | S$30,000 | S$12,000 |
| Bonus subject to CPF | S$6,000 | S$16,000 | S$12,000 |
| Employee CPF on bonus (20%) | S$1,200 | S$3,200 | S$2,400 |
| Employer CPF on bonus (17%) | S$1,020 | S$2,720 | S$2,040 |
| Total CPF on bonus (37%) | S$2,220 | S$5,920 | S$4,440 |
| Bonus received after CPF | S$14,800 | S$12,800 | S$17,600 |
Example only, based on CPF Board contribution rates and CPF Board Additional Wage ceiling (as of 19 October 2026). Assumes one employer for all of 2026 and ignores income tax and other deductions.
The S$8,000 earner keeps more of the same S$16,000 bonus because only S$6,000 of it is subject to CPF. Across the year, an employee aged 55 and below who hits the full S$102,000 ceiling with one employer has total contributions of S$37,740, which is 37% of S$102,000, with S$20,400 of that from the employee.
2026 CPF take-home pay examples
The employee share comes out of your gross pay, and the employer share is paid on top. Total contributions are rounded to the nearest dollar, and the employee share drops any cents, with the employer paying the difference.
| Monthly gross pay | Age band | Employee CPF | Employer CPF | Total CPF | Take-home after CPF |
|---|---|---|---|---|---|
| S$4,000 | 55 and below | S$800 | S$680 | S$1,480 | S$3,200 |
| S$4,000 | Above 55 to 60 | S$720 | S$640 | S$1,360 | S$3,280 |
| S$4,000 | Above 60 to 65 | S$500 | S$500 | S$1,000 | S$3,500 |
| S$8,000 | 55 and below | S$1,600 | S$1,360 | S$2,960 | S$6,400 |
| S$8,000 | Above 55 to 60 | S$1,440 | S$1,280 | S$2,720 | S$6,560 |
| S$8,000 | Above 60 to 65 | S$1,000 | S$1,000 | S$2,000 | S$7,000 |
| S$10,000 | 55 and below | S$1,600 | S$1,360 | S$2,960 | S$8,400 |
| S$10,000 | Above 55 to 60 | S$1,440 | S$1,280 | S$2,720 | S$8,560 |
| S$10,000 | Above 60 to 65 | S$1,000 | S$1,000 | S$2,000 | S$9,000 |
Example only, based on CPF Board contribution rates and CPF Board Ordinary Wage ceiling (as of 19 October 2026). Assumes the full monthly pay is Ordinary Wages, a Singapore Citizen employee, and no income tax, Skills Development Levy or other deductions.
At S$10,000 a month, CPF is calculated on S$8,000, so the contributions match the S$8,000 row and take-home pay is S$2,000 higher. The drop in employee share after 60 is the biggest single change: at S$8,000, the deduction falls from S$1,440 to S$1,000 a month.
CPF contributions after age 55
The 2026 increases for workers above 55 to 65 are aimed at retirement savings. For members who have not yet reached the FRS, the increase is fully allocated to the Retirement Account. Members who have already set aside the FRS in their RA have the increase channelled to the OA. For members turning 55 in 2026, the cohort FRS is S$220,400.
Employers received help with the higher cost. The CPF Transition Offset covers half of the 2026 increase in employer contributions for one year, and employers receive it automatically.
Contributions at 55 and above flow into a different account structure because the Special Account closes at 55 and a Retirement Account is created. Older workers who keep working therefore keep adding to their RA until it reaches the FRS, which can raise their CPF LIFE payouts later.
Rates already announced for 2027
Senior worker rates rise again on 1 January 2027. The bands at 55 and below and above 65 stay the same.
| Employee's age | Employer 2027 | Employee 2027 | Total 2027 | Change from 2026 |
|---|---|---|---|---|
| 55 and below | 17% | 20% | 37% | No change |
| Above 55 to 60 | 16.5% | 19% | 35.5% | +1.5 points |
| Above 60 to 65 | 13% | 13% | 26% | +1 point |
| Above 65 to 70 | 9% | 7.5% | 16.5% | No change |
| Above 70 | 7.5% | 5% | 12.5% | No change |
Source: CPF Board Budget 2026 CPF changes (as of 19 October 2026)
For a 58-year-old earning S$4,000 a month, the employee deduction goes from S$720 in 2026 to S$760 in 2027, and total contributions rise from S$1,360 to S$1,420. Like the 2026 increase, the extra money goes to the RA until the FRS is reached, then to the OA.
CPF for PRs, foreign employees and platform workers
The full rates above cover Singapore Citizens and PRs from their third year. CPF contributions are payable for employees who are Singapore Citizens and Singapore Permanent Residents, so foreign employees on work passes do not contribute.
PRs in their first and second year of PR status contribute at graduated rates set out in separate tables. They can apply to contribute at higher rates, and an employer can choose to pay at full rates while the employee continues at graduated rates. From the third year of PR status, the full table applies.
Platform workers, such as delivery and ride-hail workers, follow their own schedule. In 2026, the platform operator share is 7.0% for all ages, and the worker share ranges from 5.5% to 15.5% by age. The worker rates are still being phased in, and CPF's platform worker pages set out the current schedule.
How to check your CPF contributions: a payroll checklist
Before you query a payslip, or set up payroll for a new hire, check these five inputs.
Age on the wage month. Use the rate for the employee's age band, remembering that a new band starts the month after the birthday.
Citizenship and PR year. First- and second-year PRs use graduated rates unless a higher rate has been agreed.
Ordinary or Additional Wages. Salary paid for the month by the 14th of the next month is OW. Annual bonuses are AW.
The two ceilings. Cap OW at S$8,000 a month, and cap AW at S$102,000 minus the year's OW subject to CPF.
Rounding. Round the total to the nearest dollar, drop cents from the employee share, and give the employer the difference.
If a contribution looks wrong, raise it with your employer's payroll team first, since employers calculate and pay both shares to CPF.
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Frequently asked questions
Short answers to common questions about CPF contributions in 2026.
How much CPF is deducted from a S$8,000 salary?
For an employee aged 55 and below, the deduction is S$1,600 a month, which is 20% of S$8,000. The employer adds S$1,360, for a total of S$2,960. Above 55 to 60 the deduction is S$1,440, and above 60 to 65 it is S$1,000.
What is the CPF ceiling in 2026?
There are two. The Ordinary Wage ceiling is S$8,000 a month, and the annual salary ceiling is S$102,000, which sets the Additional Wage ceiling for bonuses at S$102,000 minus your Ordinary Wages subject to CPF for the year.
Is CPF payable on bonuses?
Yes, up to the Additional Wage ceiling. An employee earning S$8,000 or more every month has S$6,000 of AW ceiling, so only the first S$6,000 of a bonus attracts CPF, while someone earning S$6,000 a month has S$30,000 of room.
What is the CPF rate after 55?
In 2026, the total rate is 34% above 55 to 60 and 25% above 60 to 65, then 16.5% above 65 to 70 and 12.5% above 70. The new rate starts the month after your birthday, and the 55 to 65 bands rise again in 2027.
Do foreign employees contribute to CPF?
Foreign employees on work passes do not. CPF contributions are payable for Singapore Citizens and Permanent Residents, so CPF starts only once an employee becomes a PR, at graduated rates for the first two years.
Are PR rates the same as Singapore Citizen rates?
From the third year of PR status, they are. In the first and second years, PRs contribute at graduated rates unless the employer and employee agree to use higher rates.
