Last checked: October 2026. Rates from the CPF Board.
What are the CPF contribution rates in 2026?
From 1 January 2026, for monthly wages above S$750, total CPF is 37% for employees aged 55 and below (17% employer, 20% employee), 34% above 55 to 60, 25% above 60 to 65, 16.5% above 65 to 70 and 12.5% above 70. Ordinary Wages are subject to CPF up to S$8,000 a month.
The 2026 rates and the 2027 change
- 55 and below: 17% employer, 20% employee, 37% total.
- Above 55 to 60: 16% and 18%, 34% total. From 1 January 2027: 16.5% and 19%, 35.5% total.
- Above 60 to 65: 12.5% each, 25% total. From 1 January 2027: 13% each, 26% total.
- Above 65 to 70: 9% and 7.5%, 16.5% total.
- Above 70: 7.5% and 5%, 12.5% total.
These rates apply to Singapore Citizens and to Permanent Residents from their third year of PR status. PRs in their first two years contribute at lower graduated rates unless the employer and employee agree to full rates, and wages of S$750 and below have their own rates. Our CPF submission service applies all of these automatically.
Ordinary and Additional Wages
Ordinary Wages are the wages due for work in the month, including regular allowances. From 1 January 2026, CPF is payable on Ordinary Wages up to S$8,000 a month. Additional Wages, such as an annual bonus, have their own ceiling: S$102,000 minus the Ordinary Wages subject to CPF for the year. Use the CPF on bonus calculator to check a bonus.
How CPF is rounded
The CPF Board rounds the total contribution to the nearest dollar, with 50 cents rounded up, and rounds the employee's share down to the dollar. The employer's share is the total minus the employee's share. This calculator follows those rules.
Worked example
A Singapore Citizen aged 58 earns S$5,000 a month, with no bonus.
| Total CPF, 202634% of S$5,000 | S$1,700 |
| Employee share, 202618%, deducted from salary | S$900 |
| Employer share, 202616% | S$800 |
| Total CPF from 1 Jan 202735.5% of S$5,000 | S$1,775 |
| Extra monthly cost to the employer from 2027S$825 − S$800 | S$25 |
Sample only. Names and figures are illustrative.
When CPF must be paid
CPF contributions for a month are due on the last day of that month. Late payment interest is charged from the day after the due date. If you employ foreign staff, remember they pay no CPF, but the Skills Development Levy is still payable for them.
Official source: CPF Board, how much CPF contributions to pay. This calculator gives an estimate for common cases and is not a substitute for the CPF Board's own tables.